Purpose: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar....

Purpose: The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent...

Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. Design/methodology/approach – A...