This study presents a history of the Islamic banking sector, its accountability and regulation in Pakistan, set in its contexts of the rise of Islamic banking internationally in a global finance marketplace alongside the localised Islamization of Pakistan's economy. The historical analysis is...

The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh. Design/Methodology/Approach: From a sample of 136 listed companies with Dhaka Stock Exchange and by using the content analysis with codification of data, it examines the...

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the...

This paper adds to the literatures on socially responsible investment (SRI), investment management, regulation of financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and regulated social reporting in financial services....