Adoption of AAOIFI accounting standards by Islamic banks of Bahrain

Adel Mohammed Sarea, Mustafa Mohd Hanefah
  • Journal of Financial Reporting and Accounting, October 2013, Emerald
  • DOI: 10.1108/jfra-07-2012-0031

AAOIFI accounting standards by Islamic banks

What is it about?

The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility, complexity, trialability and observability factors are expected to influence the level of compliance with AAOIFI accounting standards.

Why is it important?

Due to the rise in globalization, increased competition, communication revolution, new regulations and the strong growth in the IFIs, this paper seeks answers to the question: to what extent Islamic banks of Bahrain comply with the AAOIFI accounting standards?

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The following have contributed to this page: Mustafa Hanefah and Dr Adel Sarea