Mohammed Sarea, Adel; Mohd Hanefah, Mustafa - In: Journal of Financial Reporting & Accounting 11 (2013) 2, pp. 131-142
Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation...