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The Level of Compliance with AAOIFI Accounting Standards: Evidence from Bahrain
5 references·11 citing·44 second hop
The Level of Compliance with AAOIFI Accounting Standards: Evidence from Bahrain (2012)The Level of Compliance with AAOIFI Accou…Roles and impacts of accounting and auditing organization for Islamic financial institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) (2009)Roles and impacts of accounti…Islamic finance : innovation and growth (2002)Islamic finance : innovation …The Accounting and Auditing Organization for Islamic Financial Institutions: An important regulatory debut (1997)The Accounting and Auditing O…Research methods for business: A skill building approach (1993)Research methods for business…The Shari'ah and its Implications for Islamic Financial Analysis (1987)The Shari'ah and its Implicat…Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards (2022)Audit committee characteristi…Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance (2021)Voluntary adoption of AAOIFI …Does social reporting matter? Empirical evidence (2021)Does social reporting matter?…The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards (2020)The effect of Islamic banks’ …Corporate governance and compliance with AAOIFI governance standards by Islamic banks (2020)Corporate governance and comp…Diverse accounting standards on disclosures of Islamic financial transactions (2019)Diverse accounting standards …Comparative compliance status of AAOIFI and IFSB standards (2018)Comparative compliance status…Comparative study between IFRS and AAOIFI disclosure compliance (2017)Comparative study between IFR…Compliance with AAOIFI guidelines in general presentation and disclosure by Libyan Islamic banks (2015)Compliance with AAOIFI guidel…Financing PF2 Projects: Opportunities for Islamic Project Finance (2014)Financing PF2 Projects: Oppor…Compliance of AAOIFI Guidelines in General Presentation and Disclosure in the Financial Statements of Islamic Banks in Bangladesh (2013)Compliance of AAOIFI Guidelin…Social reporting by islamic banks (2006)Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports (2007)International Accounting Standards and Accounting Quality (2008)The Influence of AAOIFI Accounting Standards in Reporting Islamic Financial Institutions in Malaysia (2015)The compliance of disclosure with AAOIFI financial accounting standards (2018)Does risk governance mediate the impact of governance and risk management on banks’ performance? Evidence from a selected sample of Islamic banks (2022)Advances in International Accounting (2005)Form versus substance: AAOIFI projects and Islamic fundamentals in the case of sukuk (2010)Islamic Banking And Economic Growth: A Review (2012)The topics of Islamic economics and finance research (2021)Corporate social disclosure practice: a comparative international analysis (1990)The disclosure of Islamic values – annual report. The analysis of Bank Muamalat Indonesia’s annual report (2003)The ethical, social and environmental reporting‐performance portrayal gap (2004)Shari’a corporate governance disclosure of Malaysian IFIS (2020)The profitability of islamic banks and voluntary disclosure: empirical insights from Yemen (2020)Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Disclosure in the Corporate Annual Reports of Swedish Companies (1989)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks (2020)Disclosure level and the cost of equity capital. (1997)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Islamic banking: Interest-free or interest-based? (2008)Independence and effectiveness of Shariah supervisory board of Islamic banks: evidence from an emerging economy (2021)Shariah supervisory boards of Islamic banks in Bangladesh: expected duties and performed roles and functions (2021)Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects (2022)Reforming Islamic financial standards for inclusive and sustainable development: a Maturidi creed perspective on behaviour, equity and justice (2025)Islam and the Theory of Interest. (1947)The Capital Budgeting Decision. (1961)Financial Theory and Corporate Policy. (1980)Determinants of the Financial Strategy of Islamic Banks (1989)Standard Setting for the Financial Reporting of Religious Business Organisations: the Case of Islamic Banks (1990)Accounting and pseudo spirituality in Islamic financial institutions (2018)Islamic Banks and Investment Financing (2000)How Do Investors Assess the Credibility of Management Disclosures? (2004)Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure (2022)The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences (2023)Shariah governance and Islamic banks: a systematic literature review (2024)A Systems Approach to Conduct an Effective Literature Review in Support of Information Systems Research (2006)Consensus measurement in Delphi studies (2012)Predicting green product consumption using theory of planned behavior and reasoned action (2015)Islam and business (2005)Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks (2011)From Preaching to Investing: Attitudes of Religious Organisations Towards Responsible Investment (2012)
this work references cited by second hop

References

  • 1993Research methods for business: A skill building approach16,985 cited
  • 2002Islamic finance : innovation and growth112 cited
  • 1997The Accounting and Auditing Organization for Islamic Financial Institutions: An important regulatory debut75 cited
  • 1987The Shari'ah and its Implications for Islamic Financial Analysis56 cited
  • 2009Roles and impacts of accounting and auditing organization for Islamic financial institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba)49 cited

Cited by

  • 2018Comparative compliance status of AAOIFI and IFSB standards32 cited
  • 2017Comparative study between IFRS and AAOIFI disclosure compliance31 cited
  • 2013Compliance of AAOIFI Guidelines in General Presentation and Disclosure in the Financial Statements of Islamic Banks in Bangladesh30 cited
  • 2019Diverse accounting standards on disclosures of Islamic financial transactions28 cited
  • 2020The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards27 cited
  • 2021Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance24 cited
  • 2015Compliance with AAOIFI guidelines in general presentation and disclosure by Libyan Islamic banks23 cited
  • 2014Financing PF2 Projects: Opportunities for Islamic Project Finance22 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2020Corporate governance and compliance with AAOIFI governance standards by Islamic banks21 cited
  • 2021Does social reporting matter? Empirical evidence16 cited
  • 2022Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards15 cited