Purpose: This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia. Design/methodology/approach: This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements...

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...

The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet...