Purpose This paper aims to examine the challenges of applying Shariah law in the equity market by engaging in narratives with Shariah screeners and advisors on how they conduct their screening responsibilities despite the low levels of Islamic-related disclosure made by companies in their annual...

COVER -- EDITORIAL ADVISORY BOARD -- Guest editorial -- A critique on accounting for murabaha contract -- Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments -- Fair value and banking contagion -- Sharia disclosures