Islamic Accounting. Christopher Napier. Roszaini Haniffa. An Elgar Research Collection Cheltenham, UK Northampton, MA, USA.

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1 Edited by Christopher Napier Professor of Accounting Royal Holloway, University of London, UK and Roszaini Haniffa Professor of Accounting and Finance Hull University Business School, UK An Elgar Research Collection Cheltenham, UK Northampton, MA, USA

Professor of Accounting and Finance Hull University Business

2 Contents Acknowledgements Introduction: An Islamic Perspective of Accounting Christopher Napier and Roszaini Haniffa ix xiii PART I PART II CONCEPTUAL FRAMEWORK FOR ISLAMIC ACCOUNTING 1. Moustafa F. Abdel-Magid (1981), 'The Theory of Islamic Banking: Accounting Implications', International Journal of Accounting, 17 (1), Fall, Rifaat Ahmed Abdel Karim (1995), 'The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks', Accounting and Business Research, 25 (100), Autumn, Roszaini Haniffa and Mohammad Abdullah Hudaib (2002), 'A Theoretical Framework for the Development of the Islamic Perspective of Accounting', Accounting, Commerce and Finance: The Islamic Perspective Journal, 6 (1&2), June/December, ACCOUNTING ETHICS AND SOCIAL RESPONSIBILITY 4. T.E. Gambling and R.A.A. Karim (1986), 'Islam and "Social Accounting'", Journal of Business Finance and Accounting, 13 (1), Spring, Cyril Tomkins and Rif at Ahmed 'Abdul Karim (1987), 'The Shari'ah and its Implications for Islamic Financial Analysis: An Opportunity to Study Interactions Among Society, Organization, and Accounting', American Journal of Islamic Social Sciences, 4 (1), September, Saeed Askary and Frank L. Clarke (1997), 'Accounting in the Koranic Verses', Accounting, Commerce and Finance: The Islamic Perspective International Conference I, Kazi Firoz Alam (1998), 'Islam, Ethics and Accounting Practices', Journal, 2 (2), December, Mervyn K. Lewis (2001), 'Islam and Accounting', Accounting Forum, 25 (2), June, Athar Murtuza (2002), 'Islamic Antecedents for Financial Accountability', International Journal of Islamic Financial Serv/ces, 4 (1), April-June 203

Rifaat Ahmed Abdel Karim (1995), 'The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks', Accounting and Business Research, 25 (100), Autumn, 285-300 27 3.

3 10. Ros Haniffa, Mohammad Hudaib and Abdul Malik Mirza (2002), 'Accounting Policy Choice within the Shari'ah Islami'iah Framework', Discussion Papers in Accountancy and Finance, School of Business and Economics, University of Exeter, Working Paper 02/04, 1, PART III PART IV CORPORATE REPORTING 11. Shaari Hamid, Russell Craig and Frank Clarke (1993), 'Religion: A Confounding Cultural Element in the International Harmonization of Accounting?', Abacus: A Journal of Accounting, Finance and Business Studies, 29 (2), Rifaat Ahmed Abdel Karim (2001), 'International Accounting Harmonization, Banking Regulation, and Islamic Banks', International Journal of Accounting, 36 (2), May, Trevor Gambling, Rowan Jones and Rifaat Ahmed Abdel Karim (1993), 'Credible Organizations: Self-Regulation v. External Standard-Setting in Islamic Banks and British Charities', Financial Accountability and Management, 9 (3), August, Nabil Baydoun and Roger Willett (2000), 'Islamic Corporate Reports', Abacus: A Journal of Accounting, Finance and Business Studies, 36 (1), February, Roger Willett and Maliah Sulaiman (2001), 'Islam, Economic Rationalism, and Accounting', American Journal of Islamic Social Sciences, 18 (2), Spring, Maliah Sulaiman (2001), 'Testing a Model of Islamic Corporate Financial Reports: Some Experimental Evidence', HUM Journal of Economics and Management, 9 (2), Rania Kamla, Sonja Gallhofer and Jim Haslam (2006), 'Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment', Accounting Forum, 30 (3), September, Bassam Maali, Peter Casson and Christopher Napier (2006), 'Social Reporting by Islamic Banks', Abacus: A Journal of Accounting, Finance and Business Studies, 42 (2), June, Roszaini Haniffa and Mohammad Hudaib (2007), 'Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports', Journal of Business Ethics, 76 (1), November, ACCOUNTING PRACTICE AND ZAKAT 20. Mohammad Akhyar Adnan and Michael Gaffikin (1997), 'The Shari'ah, Islamic Banks and Accounting Concepts and Practices', International Conference I,

Shaari Hamid, Russell Craig and Frank Clarke (1993), 'Religion: A Confounding Cultural Element in the International Harmonization of Accounting?

4 21. Frank Clarke, Russell Craig and Shaari Hamid (1996), 'Physical Asset Valuation and Zakat: Insights and Implications', Advances in International Accounting, 9, Kamal Naser, Victor Murinde and Abdulla Al-Utaibi (2001), 'Accounting for Zakat: Evidence on Zakat Payment, Collection and Distribution in GCC Countries', Accounting, Commerce and Finance: The Islamic Perspective Journal, 5(1), June, Bill Maurer (2002), 'Anthropological and Accounting Knowledge in Islamic Banking and Finance: Rethinking Critical Accounts', Journal of the Royal Anthropological Institute, 8 (4), December, Ros Aniza Mohd. Shariff and Abdul Rahim Abdul Rahman (2004), 'An Exploratory Study of Ijarah Accounting Practices in Malaysian Financial Institutions', International Journal of Islamic Financial Services, 5 (3), October-December Abdul Rahim Abdul-Rahman and Andrew Goddard (1998), 'An Interpretive Inquiry of Accounting Practices in Religious Organisations', Financial Accountability and Management, 14 (3), August, Jesmin Islam, Dennis Taylor and Atique Islam (2000), 'The Information Adequacy of Management Accounting Systems Amongst Islamic and Non-Islamic Banks in Bangladesh', Journal, 4 (1&2), June/December, PARTV PART VI AUDITING 27. Muhammad Akram Khan (1985), 'Role of the Auditor in an Islamic Economy', Journal of Research in Islamic Economics, 3 (1), Rifaat Ahmed Abdel Karim (1990), 'The Independence of Religious and External Auditors: The Case of Islamic Banks', Accounting, Auditing and Accountability Journal, 3 (3), Keith L. Hood and Raja A. Bucheery (1999), 'The Interaction of Financial and Religious (Islamic) Auditors with Reference to the Audit Expectation Gap in Bahrain', Account ing, Commerce and Finance: The Islamic Perspective Journal, 3 (1&2), June/December, ISLAMIC HISTORY OF ACCOUNTING 30. Omar Abdullah Zaid (2000), 'Were Islamic Records Precursors to Accounting Books Based on the Italian Method?', Accounting Historians Journal, 27 (1), June, Cigdem Solas and Ismail Otar (1994), 'The Accounting System Practiced in the Near East During the Period Based on the Book Risale-i Felekiyye', Accounting Historians Journal, 21(1), June,

Islamic Perspective Journal, 5(1), June, 25-65 489 23.

5 32. Shaari Hamid, Russell Craig and Frank Clarke (1995), 'Bookkeeping and Accounting Control Systems in a Tenth-Century Muslim Administrative Office', Accounting, Business and Financial History, 5 (3), Omar Abdullah Zaid (2000), 'The Appointment Qualifications of Muslim Accountants in the Middle Ages', Accounting Education, 9 (4),

and Financial History, 5 (3), 321-33 714 33.

A discussion over IFRS adoption in Islamic countries

Vol. 13, No. 1, pp. 35 49, 2014 A discussion over IFRS adoption in Islamic countries Ştefana Maria Dima a,1, Bogdan Dima b, Ovidiu Megan b and Luminiţa Păiuşan a a Vasile Goldiş Western University of Arad,