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
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, 79-102 3 2. 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. 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, 1-71 43 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, 39-50 117 5. 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, 101-15 129 6. Saeed Askary and Frank L. Clarke (1997), 'Accounting in the Koranic Verses', Accounting, Commerce and Finance: The Islamic Perspective International Conference I, 138-52 144 7. Kazi Firoz Alam (1998), 'Islam, Ethics and Accounting Practices', Journal, 2 (2), December, 67-85 159 8. Mervyn K. Lewis (2001), 'Islam and Accounting', Accounting Forum, 25 (2), June, 103-27 178 9. Athar Murtuza (2002), 'Islamic Antecedents for Financial Accountability', International Journal of Islamic Financial Serv/ces, 4 (1), April-June 203
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, 1,3-27 222 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), 131 48 251 12. Rifaat Ahmed Abdel Karim (2001), 'International Accounting Harmonization, Banking Regulation, and Islamic Banks', International Journal of Accounting, 36 (2), May, 169-93 269 13. 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, 195-207 294 14. Nabil Baydoun and Roger Willett (2000), 'Islamic Corporate Reports', Abacus: A Journal of Accounting, Finance and Business Studies, 36 (1), February, 71-90 307 15. Roger Willett and Maliah Sulaiman (2001), 'Islam, Economic Rationalism, and Accounting', American Journal of Islamic Social Sciences, 18 (2), Spring, 61-93 327 16. Maliah Sulaiman (2001), 'Testing a Model of Islamic Corporate Financial Reports: Some Experimental Evidence', HUM Journal of Economics and Management, 9 (2), 115-39 360 17. 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, 245-65 385 18. 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, 266-89 406 19. 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, 97-116 430 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, 116-37 453
21. Frank Clarke, Russell Craig and Shaari Hamid (1996), 'Physical Asset Valuation and Zakat: Insights and Implications', Advances in International Accounting, 9, 195-208 475 22. 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, 25-65 489 23. Bill Maurer (2002), 'Anthropological and Accounting Knowledge in Islamic Banking and Finance: Rethinking Critical Accounts', Journal of the Royal Anthropological Institute, 8 (4), December, 645-67 530 24. 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 553 25. Abdul Rahim Abdul-Rahman and Andrew Goddard (1998), 'An Interpretive Inquiry of Accounting Practices in Religious Organisations', Financial Accountability and Management, 14 (3), August, 183-201 568 26. 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, 1-29 587 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), 31-41 619 28. Rifaat Ahmed Abdel Karim (1990), 'The Independence of Religious and External Auditors: The Case of Islamic Banks', Accounting, Auditing and Accountability Journal, 3 (3), 34-44 630 29. 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, 25-58 641 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, 73-90 677 31. Cigdem Solas and Ismail Otar (1994), 'The Accounting System Practiced in the Near East During the Period 1220-1350 Based on the Book Risale-i Felekiyye', Accounting Historians Journal, 21(1), June, 117-35 695
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), 321-33 714 33. Omar Abdullah Zaid (2000), 'The Appointment Qualifications of Muslim Accountants in the Middle Ages', Accounting Education, 9 (4), 329-42 727