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...

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR...

Many researchers have debated the relevance of accounting curriculum to the employers in the US and other developed counries. Accounting graduates are said to lack various skills that are important in today’s job market. Among them are technological skills, oral and communication skills, and...