A systematic literature review on AAOIFI standards

El-Halaby, Sherif; Aboul-Dahab, Sameh; Qoud, Nuha Bin

doi:10.1108/jfra-06-2020-0170

Cited by 22 publications

(20 citation statements)

References 85 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…(2021), Bechihi et al. (2021), Ben Abdallah and Bahloul (2021) and El-Halaby et al . (2021), we investigate three sub-index of governance namely: Boards of Directors, Audit Committee and Shariah Supervision Board.…”

Section: Review Of Literature and Hypotheses Formulationmentioning

confidence: 92%

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Abdallah

Bahloul

2022

AJAR

View full text Add to dashboard Cite

PurposeThe purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions (AAOIFI) disclosure for the Islamic banks.Design/methodology/approachThe authors used the generalized least squares (GLS) estimation for 47 MENASA (Middle East, North Africa and Southeast Asia) Islamic banks (IBs) between 2012 and 2019. In this regression, disclosure is the endogenous variable. The performance and governance measures are the explanatory parameters. The authors use bank's size, leverage and age for control parameters. The robustness of results is verified via generalized method of moments (GMM) estimation method.FindingsThe findings indicate that performance measurement has weak effects on AAOIFI disclosure. Only the net interest margin (NIM) measure has a significant positive impact. The return of assets (ROA) and the return on equity (ROE) have a significant negative impact. Furthermore, all Shariah Governance measures have significant effects. Finally, the findings of this study support the governance's positive contribution to the disclosure in IBs.Practical implicationsThrough including the whole issues allied to AAOIFI and their impacts on the banks' value, this study provides a significant summary for IBs, policymakers, regulators, AAOIFI and connected authorities across countries. In addition, the findings linked powers between jurisdictions with recommendations on growing the present AAOIFI practices.Originality/valueThis paper offers an original contribution to the accounting professionals and stakeholders who investigate the relationship between disclosure, performance and governance. It is considered as a basis for future studies in the simultaneous relation between these variables. It is crucial for accounting professionals, researchers and stakeholders interesting in the financial disclosure (FD) in IBs.

show abstract

Section: Review Of Literature and Hypotheses Formulationmentioning

confidence: 92%

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Abdallah

Bahloul

2022

AJAR

View full text Add to dashboard Cite

show abstract

“…Generally, the literature in Islamic accounting literature falls into one of three types of reviews: general reviews of Islamic accounting or specific Islamic accounting topics (El-Halaby et al , 2020; Hassan et al , 2019a, 2019b); bibliometric analysis focuses on analysing Islamic accounting journals (Hassan et al , 2021a, 2021b, 2021c, 2021d); and bibliometric analysis focuses on general Islamic accounting literature (Handoko and Mardian, 2021; Rusydiana et al , 2020). …”

Section: Literature Reviewmentioning

confidence: 99%

“…general reviews of Islamic accounting or specific Islamic accounting topics (El-Halaby et al , 2020; Hassan et al , 2019a, 2019b);…”

Section: Literature Reviewmentioning

confidence: 99%

Islamic accounting research between 1982 and 2020: a hybrid review

Alshater

Hassan

Sarea

et al. 2022

JIABR

View full text Add to dashboard Cite

Purpose This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions. Design/methodology/approach This study adopts a mixed review approach combining the bibliometric method with content analysis. Consulting Scopus database, the authors collect 195 documents (articles and reviews) relative to the Islamic accounting field from 1982 to 2020. VOSviewer, RStudio (biblioshiny) and Excel analysed the data. Findings The study revealed the influential scientific actors in the Islamic accounting field, categorising the intellectual structure into seven streams: accounting for Waqf, accounting for Zakat, Shariah auditing, corporate Shariah governance and screening, accounting for different modes of Islamic financing, education and ethics. The study further provides future research directions for researchers. Social implications The findings highlight the efforts of academicians, researchers and practitioners in this emerging field. This effort provides awareness to different stakeholders on Islamic accounting, which will lead to better stewardship, accountability and information-based decision in line with Islamic economic principles. Originality/value This study is among the first Islamic accounting bibliometric papers that would help researchers stand on a firm basis concerning the development of the literature in this scientific domain.

show abstract

“…This conclusion is evidence of the importance of Islamic finance in the financial services industry. El-Halaby et al (2020) aim to review studies related to AAOIFI systematically. This study uses a literature review analysis approach to 46 papers published between 2000 and 2020 in 23 journals related to AAOIFI.…”

Section: Previous Studiesmentioning

confidence: 99%

Examining the Trend, Themes, and Social Structure of the Islamic Accounting Using a Bibliometric Approach

Wahyudi

Herianingrum

Ratnasari

2022

JEBIS

View full text Add to dashboard Cite

This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and citations, including Microsoft Excel, VOS viewer, and Harzing's Publish or Perish. Over the last ten years, Islamic accounting publications have grown significantly and steadily. Islamic accounting literature is based in Asia, Europe, America, and the Middle East, and it can be found in social science, business, management, accounting, economics, and finance. With a few exceptions in Malaysian, Arabic, German, Indonesian, Slovak, and Turkish, the majority of Islamic accounting literature is written in English. The study also discovered that terms like Islamic bank, banking, Islamic performance, Islamic accounting standards, and Islamic finance are commonly used. The seven countries that contributed the most to the development of scholarly collaborations in Islamic accounting were Malaysia, Indonesia, the United States, Saudi Arabia, the United Kingdom, Pakistan, and Australia. This is critical in assisting academics in making recommendations for future study in the field of Islamic accounting.

show abstract

A systematic literature review on AAOIFI standards

Cited by 22 publications

References 85 publications

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Islamic accounting research between 1982 and 2020: a hybrid review

Examining the Trend, Themes, and Social Structure of the Islamic Accounting Using a Bibliometric Approach

Contact Info

Product

Resources

About