Islamic Accounting And Finance: A Handbook

Name: Islamic Accounting And Finance: A Handbook
Brand: World Scientific Publishing Company
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Hussainey Khaled Hussainey Al Lawati Hidaya Al Lawati(Herausgeber*in)

World Scientific Publishing Company

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Erschienen am 23. März 2023

884 Seiten

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Inhalt

Intro
Contents
Foreword
Preface
Part I: Islamic Accounting: Theoretical Perspectives
Chapter 1 (Aleraig and Asutay)
Chapter 2 (Aleraig and Asutay)
Chapter 3 (Alaqrabawi et al.)
Chapter 4 (Neifar and Aissa)
Chapter 5 (Aryani and Zuchroh)
Chapter 6 (Alshurafat et al.)
Part II: Islamic Accounting: Empirical Perspectives
Chapter 7 (El-Halaby et al.)
Chapter 8 (Tawfik and Elmaasrawy)
Chapter 9 (Radwan and Ali)
Chapter 10 (Selim)
Chapter 11 (Kolsi and Al-Hiyari)
Chapter 12 (Harahap)
Chapter 13 (Hamad et al.)
Chapter 14 (Alfafa and Mukhlisin)
Part III: Islamic Finance: Theoretical Perspectives
Chapter 15 (Khalfi and Sa^adaoui)
Chapter 16 (Elmoghany)
Chapter 17 (Bayomi)
Part IV: Islamic Finance: Empirical Perspectives
Chapter 18 (Ibrahim et al.)
Chapter 19 (Toumi)
Chapter 20 (Sghaier and Guizani)
Chapter 21 (El Shaarani)
Chapter 22 (Tahir et al.)
Chapter 23 (Munir et al.)
Chapter 24 (Hunjra et al.)
Chapter 25 (Salami et al.)
Chapter 26 (Akbar and Al Ihsan)
About the Editors
About the Contributors
Acknowledgments
List of Figures
List of Tables
Introduction
Part I. Islamic Accounting: Theoretical Perspectives
1. Islamic Accounting Applications of Islamic Finance
1.1 Introduction
1.2 Islamic Finance: Principles
1.2.1 Riba (Interest, usury)
1.2.1.1 Definition of riba
1.2.1.2 Prohibition of riba in Islam
1.2.1.3 Types of riba (usury) in Islamic law
1.2.1.4 Impact of riba on accounting and reporting policies
1.2.1.4.1 Capital structure
1.2.1.4.2 Disclosure
1.2.2 Gharar and maysir (Uncertainty and gambling)
1.3 Profit-Loss Sharing (PLS) and Risk Sharing and Debt-Based Islamic Finance Instruments and Their Accounting
1.3.1 Mudarabah (Sharing the profit and losing with venture capital)
1.3.1.1 Accounting treatment of mudarabah investment account
1.3.2 Murabahah (Set profit sale)
1.3.3 Musharakah (Partnership)
1.3.4 Ijarah and ijarah wa iqtina (Leasing)
1.3.5 Salam financing (Advance purchase)
1.3.6 Istisna'a (Contract of manufacture)
1.3.7 Zakat
1.4 Practice of Islamic Accounting and Accounting Standards
1.5 Conclusion
References
2. The Impact of Islamic Worldview on Shaping the Accounting System: An Islamic Moral Economy and Historical Exploration in Rationalizing Islamic Accounting
2.1 Introduction
2.2 Religion as a Deterministic Factor of Accounting with Special Reference to Islam
2.3 Defining Islamic Accounting
2.4 The Rationale for Islamic Accounting: An Islamic Moral Economy Approach
2.5 History of Islamic Accounting
2.5.1 Development of accounting systems in the early Islamic administrations
2.5.2 Accounting recording in the early Islamic administrations
2.5.2.1 Types of accounting records
2.6 Contribution of Islamic Accounting to the Development of Modern Accounting
2.7 Conclusion
References
3. Methods, Topics, and Theories in Islamic Accounting Research: A Systematic Literature Review
3.1 Introduction
3.2 Research Method
3.2.1 Defining research questions
3.2.2 Identifying keywords and searching strategy
3.2.3 Selecting and assessing the quality of the selected studies
3.2.4 Inclusion criteria
3.2.5 Exclusion criteria
3.2.6 Quality assessment
3.2.7 Data extraction procedure
3.2.8 Data synthesis
3.3 Data Collection
3.3.1 General data included characteristics
3.3.2 Classification scheme
3.3.2.1 Contribution type
3.3.2.2 Research focus
3.4 Data Synthesis
3.4.1 General characteristics
3.4.2 Results of the classification scheme and research question
3.4.3 Classifications analysis
3.4.3.1 Topics adopted by authors
3.4.3.1.1 Financial accounting
3.4.3.1.2 Finance
3.4.3.1.3 Managerial accounting
3.4.3.1.4 Multi topics
3.4.3.2 Theory adoption
3.5 Recommendations for Future Research
3.5.1 Islamic corporates social responsibility
3.5.2 Islamic accounting adopting blockchain and cryptocurrencies
3.5.3 Further theories, methodology, and topics suggestions
3.6 Conclusion
References
4. Review on the Conceptual and Empirical Studies on Zakat
4.1 Introduction
4.2 Concept of Zakat
4.2.1 Definition of zakat
4.2.1.1 Traditional definition of zakat
4.2.1.2 Zakat as tax
4.2.2 Origin of zakat
4.2.3 Zakat in different perspectives
4.2.3.1 Zakat in economic perspective
4.2.3.2 Zakat in sociological perspective
4.2.3.3 Zakat in a political perspective
4.2.4 Similarities and dissimilarities between zakat and tax
4.2.4.1 Similarities between tax and zakat
4.2.4.2 Dissimilarities between tax and zakat
4.2.5 Reglementary framework of zakat in MENA countries
4.2.5.1 Differences between MENA countries in practice of zakat
4.2.5.2 Types of zakat system
4.2.5.2.1 Zakat as a voluntary system
4.2.5.2.2 Zakat as an obligatory duty
4.3 Empirical Studies on Zakat
4.3.1 Zakat and corporate social responsibility
4.3.2 Zakat and corporate governance
4.4 Conclusion
References
5. CSR in Sharia Theory Perspective
5.1 Introduction
5.2 Definition of CSR
5.3 The Importance of CSR
5.4 Perspective of CSR
5.4.1 Agency theory
5.4.2 Stakeholder theory
5.4.3 Entity theory
5.4.4 Enterprise theory
5.4.5 Legitimacy theory
5.5 CSR in Sharia Perspective
5.6 Conclusion
References
6. Forensic Accounting from an Islamic Perspective: A Conceptual Framework from the Jordanian Context
6.1 Introduction
6.2 What Is Islamic Accounting?
6.3 What Is Forensic Accounting?
6.4 Prior Studies on Forensic Accounting
6.5 Islamic-Based Forensic Accounting
6.6 Islamic Perspective on the Legal Role of Forensic Accounting
6.7 Islamic Perspective on the Business Valuation Role of Forensic Accounting
6.8 Islamic Perspective on the Fraud Investigation Role of Forensic Accounting
6.9 Conclusion
References
Part II. Islamic Accounting: Empirical Perspectives
7. The Consequences of AAOIFI Adoption: Countrywide Perspectives
7.1 Introduction
7.2 Background of Development and AAOIFI Adoption
7.3 Literatures and Hypotheses Development
7.3.1 Accounting standards and foreign direct investment
7.3.2 Accounting standards and corruption
7.3.3 Accounting standards and economic growth
7.3.4 Accounting standards and stock market development
7.4 Research Design
7.4.1 Sample
7.4.2 The measurement of variables
7.4.2.1 Dependent and independent variables
7.4.2.2 Control variables
7.4.3 Research models
7.5 Empirical Results and Analysis
7.5.1 Summary statistics and correlation tests
7.5.2 Regression results
7.5.3 Robustness checks
7.6 Summary and Conclusion
Acknowledgments
References
8. Disclosure of the Risks of Islamic Financial Instruments (Sukuk)
8.1 Introduction
8.2 Nature and Types of Sukuk
8.2.1 Nature of sukuk
8.2.2 Types of sukuk
8.3 Islamic Sukuk Risks
8.3.1 Types of risks to which Islamic financial instruments are exposed
8.4 Literature Review
8.5 Disclosure of Sukuk Risks
8.5.1 Disclosure of the risks of sukuk in the accounting standards for Islamic financial institutions
8.5.2 International financial reporting standards IFRS
8.5.3 IFSB standards
8.6 Case Study
8.7 Proposed Framework for Disclosing the Risks of Sukuk
8.8 Conclusion and Recommendations
References
9. Web-Based Corporate Risk Disclosure Practices in Islamic Banks: Empirical Evidence from Listed Islamic Banks in Egypt
9.1 Introduction
9.2 Islamic Banking and Risk Disclosure in the Egyptian Context
9.2.1 Islamic banking
9.2.2 Risk disclosure in the Egyptian context
9.3 Empirical Literature Review
9.3.1 Corporate reporting on the internet
9.3.2 Corporate risk disclosure
9.3.3 Risk disclosure in banking industry
9.3.4 Internet corporate reporting in Egypt
9.3.5 Research gap
9.4 Research Design
9.5 Empirical Results and Discussion
9.6 Conclusion
References
Appendix
10. An Islamic Perspective on CSR Initiatives and Sustainable Development of Islamic Banks in Egypt
10.1 Introduction
10.2 Theoretical Background
10.2.1 Concept and dimensions of CSR
10.2.2 Islamic perspective of CSR
10.2.2.1 Company's social responsibility toward its employees
10.2.2.2 Company's social responsibility toward its debtor
10.2.2.3 Relationship with creditors
10.2.2.4 Company's social responsibility toward its competitors
10.2.2.5 Relationship with consumers
10.2.2.6 Relationship with government
10.2.2.7 Company's social responsibility toward the environment
10.2.2.8 Relationship with general society
10.2.3 Islamic bank and social responsibility
10.2.4 Distinctions between Islamic and conventional banks
10.3 Literature Review
10.4 Methodology and Data
10.5 A Case Study of Islamic Banks in Egypt
10.5.1 Al Baraka Bank, Egypt
10.5.1.1 About Al Baraka Bank, Egypt
10.5.1.2 Al Baraka Bank of Egypt's contributions to sustainability and social responsibility
10.5.2 Abu Dhabi Islamic Bank - Egypt
10.5.2.1 About Abu Dhabi Islamic Bank - Egypt
10.5.2.2 Abu Dhabi Islamic Bank - Egypt's contributions to sustainability and social responsibility
10.5.3 Faisal Islamic Bank of Egypt
10.5.3.1 About Faisal Islamic Bank of Egypt
10.5.3.2 Contributions of Faisal Islamic Bank of Egypt in the field of social responsibility
10.6 Conclusion
References
11. Comparison of Sustainability Performance Reporting Practices in Islamic Versus Conventional Banks: Evidence from the GCC Region
11.1 Introduction
11.2 Convergence Between CSR and Islamic Finance and Banking Principles
11.3 Sustainability Performance in Islamic Banking Sector: A Review of the Empirical Evidence
11.4 Research Methodology
11.4.1 Sample selection
11.4.2 Variables definition
11.5 Interpretation of the Results
11.5.1 Descriptive statistics
11.5.2 Comparison means' T-tests
11.6 Conclusion
References
12. Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia
12.1 Introduction
12.2 Literature Review
12.2.1 Ethics and morality
12.2.2 Islamic corporate governance
12.2.3 Legal foundation of Islamic ethics
12.2.4 Legal foundation of Islamic corporate governance
12.2.5 Islamic corporate governance in Indonesia
12.2.6 Research gap
12.3 Methodology and Data
12.4 A Case Study of PT. Pertamina (Persero) in Indonesia
12.5 Contributions of PT. Pertamina (Persero) in Indonesia
12.6 Conclusion
Acknowledgments
References
13. Integrating Value-Based Intermediation into Business Models: A Proposed Guideline for Islamic Banks
13.1 Introduction
13.2 Background
13.2.1 Value-based intermediation (VBI) initiative
13.2.2 Integrated reporting in Islamic industry
13.2.3 Value-based intermediation and integrated reporting
13.3 Proposed Guideline
13.4 Research Methodology
13.5 Findings and Discussion
13.6 Conclusion
References
14. Accounting Issue in Cryptocurrency Investment: Islamic Perspective
14.1 Digital Economy and Cryptocurrency in Indonesia
14.2 Classical vs. Modern Views on Cryptocurrency and Accounting Issues
14.2.1 Cash
14.2.2 Ibn Taymiyyah's view of money
14.2.3 Theory of investment
14.2.4 National Sharia Board of Indonesian Ulema Council Fatwa No. 116 and 117
14.2.5 Digital cash
14.2.6 Electronic payment system
14.2.7 Cryptocurrency
14.2.8 PSAK 13: Investment
14.2.9 Regulation of the Minister of Trade of the Republic of Indonesia No. 99 of 2018
14.2.10 CoFTRA Decisions No. 5 of 2019
14.3 Research Methodology
14.4 Result and Discussion
14.4.1 Recognition, measurement, presentation and disclosure of cryptocurrency investments in financial statements
14.4.1.1 How IFRS account for investment in cryptocurrency
14.4.1.2 How the Big Four accounting firms account for cryptocurrency investment
14.4.1.3 How Chartered Professional Accountants (CPA) Canada account for cryptocurrency investment
14.4.1.4 Cryptocurrency as investment
14.4.1.5 PSAK proposal draft of cryptocurrency investment treatment
14.4.2 Positive law of cryptocurrency based on stakeholder perception
14.4.3 Islamic law of cryptocurrency based on stakeholder perception
14.4.4 Cryptocurrency's economic impact
14.5 Summary
References
Part III. Islamic Finance: Theoretical Perspectives
15. Banking Efficiency: Basic Concepts, Forms, and Specificities of Islamic Finance
15.1 Introduction
15.2 Fundamentals of Banking Efficiency
15.3 Forms of Banking Efficiency
15.3.1 Concept of economic efficiency
15.3.1.1 Technical efficiency
15.3.1.2 Allocative efficiency
15.3.1.3 Efficiency of scale
15.3.1.4 Efficiency, a measure of performance
15.4 Presentation of Islamic Finance: Foundation, Principle, and Realities
15.4.1 Foundations of Islamic finance
15.4.1.1 Sources of Sharia
15.4.1.2 Pillars of Islamic finance
15.4.2 Financing methods offered by Islamic banks
15.4.2.1 Most popular financing techniques
15.4.2.1.1 Techniques for financing commercial transactions
15.4.2.1.2 Crowdfunding techniques
15.4.2.2 Islamic financial products alternatives to interest rate products
15.4.3 Risk management in Islamic banks
15.4.3.1 Logic of Islamic banks
15.4.3.2 Nature of the risks incurred by Islamic banks
15.4.3.2.1 Credit risk
15.4.3.2.2 Market risk
15.4.3.2.3 Liquidity risk
15.4.4 Efficiency of Islamic banks
15.5 Governance of Islamic Banks
15.6 Conclusion
References
16. Islamic Investment and Portfolio Management
16.1 Introduction
16.2 Concept of Islamic Investment
16.3 Sharia Standards for Islamic Finance and Investment
16.3.1 Ideological (beliefs) standards
16.3.2 Financial transactions standards
16.3.2.1 Prohibition of riba (Usury)
16.3.2.2 Prohibition of gharar sale
16.3.2.3 Prohibition of najsh sale
16.3.2.4 Prohibition of gambling (Maysir)
16.3.2.5 Prohibition of selling debt
16.3.3 Ethical standards
16.3.4 Socio-economic standards
16.4 Sharia Contracts that Can Be Used as Islamic Financial Instruments
16.4.1 Musharka
16.4.2 Modaraba
16.4.3 Murabahah
16.4.4 Ijarah (Leasing)
16.4.5 Bai Salam
16.4.6 Istisna'a
16.5 Conventional and Islamic Financial Instruments
16.5.1 Common stock
16.5.2 Preferred stocks
16.5.3 Bonds and Islamic sukuk
16.5.3.1 Modaraba sukuk
16.5.3.2 Musharaka sukuk
16.5.3.3 Ijarah sukuk
16.5.4 Short-term financial instruments
16.5.5 Derivatives
16.5.5.1 Option contracts
16.5.5.2 Forward and future contracts
16.6 Islamic Investment Portfolios and Funds
16.6.1 Criteria of forming and managing Islamic portfolios and funds
16.6.1.1 Achieving ideological criteria
16.6.1.2 Achieving financial transactions criteria
16.6.1.3 Achieving ethical criteria
16.6.1.4 Achieving socio/economic criteria
16.6.1.5 Achieving terms of dealing with common stocks
16.6.1.6 Achieving terms of dealing with Islamic sukuk
16.6.1.7 Achieving terms of dealing with short-term Islamic financial instruments
16.7 Conclusion
References
17. Role of Blockchain in Enhancing Islamic Crowdfunding Mechanisms
17.1 Introduction
17.2 What Is Crowdfunding?
17.3 What Is the Regulatory Framework for Crowdfunding in Light of Islamic Finance Standards?
17.4 General Concept of Blockchain
17.5 General Characteristics of Blockchain
17.6 Types, Components, and Generations of Blockchain
17.7 Mechanisms of Blockchain
17.8 Role of Blockchain in Strengthening Crowdfunding Mechanisms
17.9 Project Ventera Crowdfunding Islamic Using Blockchain Technique as a Model
17.10 Findings
17.11 Future Research
17.12 Conclusion
References
Part IV. Islamic Finance: Empirical Perspectives
18. Capital Adequacy in Conventional Versus Islamic Banks According to Basel III and Islamic Accounting Standards and Its Impact on Financial Stability: Empirical Evidence from the Kingdom of Saudi Arabia
18.1 Introduction
18.2 Literature Review and Hypotheses Development
18.2.1 Capital adequacy in conventional and Islamic banks
18.2.2 Financial stability in conventional and Islamic banks
18.2.3 Capital adequacy and financial stability
18.3 Data and Methodology
18.3.1 Data and sample
18.3.2 Variables measurements
18.3.2.1 Dependent variable (Financial stability)
18.3.2.2 Independent variable (Capital adequacy)
18.3.2.3 Control variables
18.3.3 Research model
18.4 Empirical Results
18.4.1 Descriptive statistics
18.4.2 Result of tests of H1
18.4.3 Result of tests of H2
18.4.4 Result of tests of H3
18.5 Conclusion
References
19. Banks' Capital Structure Determinants: A Comparative Analysis Between Islamic and Conventional Banks Based on Corporate and Regulatory Approaches
19.1 Introduction
19.2 Islamic Banks' Capital Structure and Its Determinants
19.2.1 Corporate approach
19.2.2 Regulatory approach
19.3 Research Design
19.3.1 Sample
19.3.2 Variables specification
19.3.3 Econometric modeling
19.4 Regression Results
19.4.1 Descriptive statistics
19.4.2 Regression results: The standard corporate approach
19.4.3 Regression results: The regulatory approach
19.5 Conclusion
References
20. Banking Performance in MENA Region: A Comparative Study Between Conventional and Islamic Bank Systems
20.1 Introduction
20.2 Literature Review
20.3 Method
20.3.1 Data and sample procedures
20.3.2 The study period
20.3.3 Data sources
20.3.4 Models, variables, and methodology
20.3.5 Regression
20.4 Results and Discussion
20.5 Conclusion
References
21. Determinants of Islamic Banks Profitability in MENA Region Before and During the COVID-19 Pandemic Period
21.1 Introduction
21.2 Literature Review
21.2.1 Islamic financial institutions: Basic principles and financial resistance during the crisis
21.2.2 Determinant of bank performance
21.2.2.1 Internal determinants
21.2.2.1.1 Capital adequacy and structure
21.2.2.1.2 Liquidity risk
21.2.2.1.3 Credit risk
21.2.2.1.4 Managerial efficiency
21.2.2.1.5 Bank size
21.2.2.1.6 Non-traditional Islamic activities
21.2.2.2 External determinants
21.2.2.2.1 Growth domestic product
21.2.2.2.2 Inflation
21.2.2.2.3 Oil price
21.3 Methodology, Sample, and Variables Definition
21.4 Empirical Findings
21.4.1 Descriptive analysis
21.4.2 Regression analysis
21.5 Discussion and Conclusion
References
22. Investigating Bank-Specific and Macroeconomic Factors Affecting the Liquidity Position of Islamic Banks in Pakistan
22.1 Introduction
22.2 Literature Review
22.2.1 Theoretical background
22.2.2 Conceptual framework and hypotheses development
22.2.2.1 Bank-specific factors
22.2.2.1.1 Total assets
22.2.2.1.2 Funding cost
22.2.2.1.3 Profitability
22.2.2.1.4 Deposits
22.2.2.1.5 Capital adequacy ratio
22.2.2.2 Macroeconomic factors
22.2.2.2.1 Inflation
22.2.2.2.2 Gross domestic products growth
22.2.2.2.3 Unemployment rate
22.2.2.3 Moderating factor
22.2.2.3.1 Sharia Supervisory Board
22.3 Methodology
22.3.1 Data and sampling
22.3.2 Regression modeling
22.3.3 Estimating methods
22.4 Results and Discussions
22.4.1 Descriptive statistics
22.4.2 Correlation matrix
22.4.3 Regression results
22.5 Conclusion
22.5.1 Limitations and future directions
Acknowledgments
References
23. Blended Islamic Finance: A Tool for Poverty Reduction
23.1 Introduction
23.1.1 Background
23.1.1.1 Poverty eradication and Pakistan
23.1.1.2 Blended finance
23.1.1.3 Blended finance and maqasid al Sharia
23.1.2 Motivation of the study
23.1.3 Contribution
23.2 Literature Review
23.2.1 Poverty eradication tools provided by Sharia
23.2.2 Zakat as a tool for poverty alleviation
23.2.3 Waqf as an instrument for poverty eradication
23.2.4 Use of Islamic redistribution instruments to develop models for poverty alleviation
23.2.5 Gaps identified
23.3 Research Methodology
23.3.1 Theoretical approach adopted by the researcher
23.3.2 Sampling
23.3.3 Research administration
23.3.4 Data analysis
23.4 Findings and Discussion
23.4.1 Profile of organizations
23.4.2 Findings and discussion
23.4.2.1 Role of zakat for poverty alleviation
23.4.2.1.1 Findings
23.4.2.1.2 Discussion
23.4.2.2 Role of waqf for poverty alleviation
23.4.2.2.1 Findings
23.4.2.2.2 Discussion
23.4.2.3 Role of microfinance for poverty alleviation
23.4.2.3.1 Findings
23.4.2.3.2 Discussion
23.5 Conclusion
23.5.1 Summary of findings
23.5.2 Contribution of the research
23.5.3 Research limitations
23.5.4 Research implications
23.5.5 Recommendations/suggestions for further research
References
24. Systematic and Unsystematic Determinants of Liquidity Risk of Islamic Banks
24.1 Introduction
24.2 Literature Review
24.3 Methodology
24.3.1 Statistics
24.4 Conclusion
References
25. Evaluating the Robustness of Basel Capital Accords to Combat the Effects of COVID-19 Pandemic in Islamic Banking
25.1 Introduction
25.2 Islamic Financial Services Board (IFSB)
25.3 Theoretical Framework and Literature Review
25.4 Data and Methods
25.4.1 Data
25.4.2 Methods
25.5 Empirical Findings
25.5.1 Descriptive statistics
25.5.2 Correlation matrix
25.5.3 Modeling results
25.5.4 Interaction model
25.6 Discussion and Conclusion
References
26. Factors Influencing Interest of Indonesian Muslim Millennials in Waqf
26.1 Introduction
26.1.1 Background
26.1.2 Objective
26.2 Literature Review
26.2.1 Legality of waqf
26.2.2 Motives for charity
26.2.3 Hypothesis development: Factors that influence decisions in waqf
26.2.4 Previous research
26.2.5 Research framework
26.3 Methodology
26.3.1 Data
26.3.2 Model development
26.3.3 Method: Structural equation models/method-partial least squares
26.4 Results and Analysis
26.4.1 Profile of respondents
26.4.2 Results & robustness test
26.4.2.1 Evaluation of measurement model (Outer model)
26.4.2.2 Evaluation of structural model (Inner model)
26.4.3 Analysis
26.4.4 Millennial behavior in waqf
26.5 Conclusions and Recommendation
26.5.1 Conclusion
26.5.2 Recommendations
References
Appendix 1
Index

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