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Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS
Ahsan, A. F. M. Mainul; Bose, Sudipta; Ali, Muhammad … - In: Advances in accounting : a research annual 64 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015060917
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A judaic approach to applying materiality concepts
Reinstein, Alan; Taylor, Eileen Z.; Miller, Cathleen L. - In: Research on professional responsibility and ethics in … 24 (2021), pp. 147-169
Persistent link: https://www.econbiz.de/10014292122
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Accounting services, the Islamic Middle East, and the global economy
MacKee, David L.; Garner, Don E.; MacKee, Yosra AbuAmara - 1999 - 1. publ.
Persistent link: https://www.econbiz.de/10000668126
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Understanding Theoretical Framework of Islamic Accounting and Auditing Research
Mu Kim Ni, Murniati Mukhlisin - 2012
Purpose: This paper explores theoretical framework of Islamic accounting and auditing research by elaborating theories derived from Al-Qur'an and Sunnah side by side with modern theories for each different epistemologies within social science i.e. positivism, relativism and constructionism....
Persistent link: https://www.econbiz.de/10013103974
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Pakistan : Accounting and Auditing
World Bank - 2012
This report is based on an assessment of accounting and auditing practices in the Islamic Republic of Pakistan. It … practices in Pakistan and involves a review of both mandatory requirements and actual practice. The report consists of policy …
Persistent link: https://www.econbiz.de/10012553553
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Critical Muslim intellectuals’ thought : possible contributions to the development of emancipatory accounting thought
Kamla, Rania - In: Critical perspectives on accounting : an international … 31 (2015), pp. 64-74
Persistent link: https://www.econbiz.de/10011340241
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"Conventional" accounting vs "Islamic" accounting : the debate revisited
Sivakumar Velayutham - In: Journal of Islamic accounting and business research : JIABR 5 (2014) 2, pp. 126-141
Persistent link: https://www.econbiz.de/10010527262
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Understanding students' choice of becoming certified sharia accountant in Indonesia
Kholid, Muamar Nur; Tumewang, Yunice Karina; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 10, pp. 219-230
Persistent link: https://www.econbiz.de/10012671373
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Accounting practices in micro enterprises at Aba Islamic boarding business
Maulida, Sovie Dwi; Ludigdo, Unti; Purwanti, Lilik - 2023
Persistent link: https://www.econbiz.de/10014327483
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Accounting from a Religious Perspective: A Case of the Central Government Accounting in Islamic Republic of Pakistan
Badshah, Imtiaz; Mellemvik, Frode; Timoshenko, Konstantin - In: Asian Economic and Financial Review 3 (2013) 2, pp. 243-258
Purpose¬ - The purpose of this paper is to describe and analyze the role of religion (Islam) in the development of … shaping accounting practices rather than the religion of Islam.   Practical implications – There are cultural (excluding … role in the development of need-based accounting practices in central government accounting in Islam Republic of Pakistan …
Persistent link: https://www.econbiz.de/10010630595