Purpose: The purpose of this study is to identify the competencies required of Shari’ah auditor (SAR) in the Islamic banking environment. Design/methodology/approach: A qualitative approach using a multiple-case study through the semi-structured interview was used. Data was gathered from a...

Purpose This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets. Design/methodology/approach This paper adopts...

Purpose – The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs). Design/methodology/approach – The basis of the paper was stakeholder theory to analyse the need of accounting standards...