El-Halaby, Sherif; Aboul-Dahab, Sameh; Bin Qoud, Nuha - In: Journal of Financial Reporting and Accounting 19 (2021) 2, pp. 133-183
Purpose: This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research....