Results 31 to 40 of about 1,970 (171)
Key Strategies for Improving the Standardization of Audit under Islamic Principles
Review of Business and Economics StudiesThis article discusses the development of auditing standardization based on Islamic principles as formulated by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), headquartered in Bahrain.
Firdaus Ilyasovna Kharisova +3 more
doaj +1 more source
FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023 This study examines the impact of AAOIFI’s governance standards on quality the corporate governance practices by Islamic Financial Institutions. The paper is purely a literature-review-based research work where adequate literature relevant to the study ...
Najaatu Rabiu Bala +3 more
doaj +1 more source
Journal of Risk and Financial ManagementThis work develops a scenario-based policy framework for the prospective implementation of AAOIFI Shariah Standard No. 62 in global sukuk markets. The analysis suggests that immediate, rigorous enforcement would advance Shariah authenticity yet risk near-
Tasawar Nawaz
semanticscholar +1 more source
THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD [PDF]
, 2021 This study aims to analyze the implementation of Corporate Governance in Islamic banking in Indonesia and the implementation of Corporate Governance in Islamic banking in Indonesia according to the standards of Corporate Governance by AAOIFI.
astuti, rahma yudi
core +3 more sources
PERBEDAAN PRAKTIK DAN PERLAKUAN AKUNTANSI IJARAH ANTARA DUA NEGARA (INDONESIA DAN MALAYSIA)
Law and Justice, 2018 Penelitian ini bertujuan untuk mendeskripsikan terkait ijarah dan perbandingan praktik dan perlakuan akuntansi di Indonesia dengan Malaysia. Negara Malaysia yang lebih dulu menerapkan sistem syariah dibandingkan Indonesia menjadi hal yang menarik untuk ...
Pratiwi Kurniati
doaj +1 more source
Implementation of Aaoifi Standard No.35 by Saudi Islamic Banks: Opportunities and Challenges [PDF]
, 2023 Purpose of the study: The research aims to study and analyze the reality of reserves in Islamic banks in light of Financial Accounting Standard No. 35 issued by AAOIFI in 2018.
Al Souri, Kefah Abdelkader +2 more
core +2 more sources
Tikrit Journal of Administrative and Economic Sciences, 2022 هدف البحث الى التعرف على واقع المعالجات المحاسبية لأنشطة المرابحة المطبقة في مصرف جيهان الاسلامية العامل في البيئة العراقية وتقييمها وفق معيار المحاسبة الاسلامي رقم 22 ( المرابحة والبيوع الآجلة الاخرى، وقد توصل البحث الى عدة نتائج اهمها: اعتماد مصرف ...
Ali Mahmoud Ali Sharifi +1 more
doaj +1 more source
Sharia Oikonomia Law JournalThe increasing globalization of Islamic finance has created an urgent need to harmonize the International Financial Reporting Standards (IFRS) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards.
Ahmed Al-Mansoori +2 more
semanticscholar +1 more source
Business Strategy &Development, Volume 8, Issue 4, December 2025.ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia +2 more
wiley +1 more source
The Journal of Muamalat and Islamic Finance ResearchThis research article examines the amendments introduced by the State Bank of Pakistan (SBP) in the adaptation of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah standards, with particular emphasis on conflicting ...
U. Farooq, Muhammad Bilal Zafar
semanticscholar +1 more source