{"id":"67af204b-bc5e-4bb8-bf31-f585488927b2","authors":[{"author":{"id":"ee44d547-7892-4e6e-bd5e-75b75b602aa9","openalex_id":"https://openalex.org/A5043131982","orcid":null,"display_name":"Thea Vinnicombe","works_count":2,"cited_by_count":0,"h_index":0,"last_institution":"Fulda University of Applied Sciences","country_code":null},"position":"first"}],"concepts":[{"concept":{"id":"20b60f84-97d9-4bb5-a958-d07c016630ad","openalex_id":"https://openalex.org/C199521495","display_name":"Audit","display_name_tr":null,"display_name_ar":null,"level":2,"works_count":0},"score":0.7294111847877502},{"concept":{"id":"665f9388-e504-4d0b-b595-0e8ebc9b6850","openalex_id":"https://openalex.org/C4445939","display_name":"Islam","display_name_tr":null,"display_name_ar":null,"level":2,"works_count":0},"score":0.7275114059448242},{"concept":{"id":"69fdb734-4ca5-4f4b-a05f-86109c6195c9","openalex_id":"https://openalex.org/C198531522","display_name":"Sample (material)","display_name_tr":null,"display_name_ar":null,"level":2,"works_count":0},"score":0.6497800350189209},{"concept":{"id":"8d9bd05c-50d3-41e0-b18f-0d3f58a59304","openalex_id":"https://openalex.org/C121955636","display_name":"Accounting","display_name_tr":null,"display_name_ar":null,"level":1,"works_count":0},"score":0.8327596187591553},{"concept":{"id":"d028e85e-2f40-430b-b73f-3183bc33f1cb","openalex_id":"https://openalex.org/C2781460075","display_name":"Compliance (psychology)","display_name_tr":null,"display_name_ar":null,"level":2,"works_count":0},"score":0.6419621706008911}],"publisher_name":null,"publisher_website_url":null,"publisher_info":null,"bib_extra":[],"journal_info":{"id":"19461911-b74f-49b2-93bf-184749f3b6f9","slug":"journal-of-islamic-accounting-and-business-research","sjr_quartile":"Q2","sjr_score":0.459,"sjr_year":2025,"sjr_history":{"2024":{"score":0.424,"quartile":"Q2","categories":["Business and International Management (Q2)","Accounting (Q3)","Strategy and Management (Q3)"]},"2025":{"score":0.459,"quartile":"Q2","categories":["Business and International Management (Q2)","Strategy and Management (Q2)","Accounting (Q3)"]}},"jif":null,"jif_quartile":null,"jif_year":null,"doaj_seal":false,"is_curated":false,"ulke":"GB","url":"http://www.emeraldinsight.com/journals.htm?issn=1759-0817","h_index":56},"raw_data":{"abstract_tr":"Amaç Bu makalenin amacı, yazarın önceki bir çalışmasının bir uzantısı olarak Bahreyn'deki İslami bankaların İslami Finansal Kurumlar Muhasebe ve Denetim Kuruluşu (AAOIFI) tarafından yayımlanan muhasebe standartlarına uymasını sağlamaktır. Tasarım/metodoloji/yaklaşım Örnek bankaların uyumu daha iyi anlamak için bir dizi uyum endeksi oluşturulmuştur. Birden fazla indeksin kullanımı, önceki çalışmada tespit edilen metodolojik eksiklikleri gidermektedir. Bulgular Bazı İslami konularda uyum diğerlerinden daha yüksek bulunuyor. Göreceli anlamda, uyum Uluslararası Muhasebe Standartları Kurulu tarafından yayımlanan standartlarla bölgedeki uyuma benzer görülmektedir. Araştırma sınırlamaları/sonuçları Örneklem Bahreyn'deki İslami finansal kurumlarla sınırlıdır. Bu, başka yerlerde uyum sağlamamanın olmaması nedeniyle gereklidir. Bahreyn'de bulunan nispeten yüksek uyum, daha geniş bir benimsemenin başarılı olacağını ve İslami finans sektörünün genel düzenlemesine katkı sağlayacağını gösteriyor. Özgünlük/değer AAOIFI 20 yılı aşkın süredir varlığını sürdürmektedir, ancak bu kurum tarafından geliştirilen standartlara uyum için çok az ampirik araştırma yapılmıştır. Bu makale ve yazarın önceki çalışması bu boşluğu kapatmaya yardımcı oluyor.","title_en":"A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain","abstract_source":"harvest","subjects":[]},"openalex_id":"https://openalex.org/W1986109282","doi":"10.1108/17590811211265902","title":"A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain","publication_year":2012,"type":"article","cited_by_count":40,"is_open_access":false,"pdf_url":null,"abstract":"Purpose The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology/approach A number of compliance indexes are constructed to better understand compliance by the sample banks. The use of multiple indexes addresses methodological shortcomings identified in the previous study. Findings Compliance is found to be higher for some Islamic issues than for others. In a relative sense, compliance is found to be similar to that for the region with standards issued by the International Accounting Standards Board. Research limitations/implications The sample is limited to Islamic financial institutions in Bahrain. This is necessitated by the lack of adaptation elsewhere. The relatively high compliance found in Bahrain suggests broader adoption would be successful and would contribute to the overall regulation of the Islamic financial sector. Originality/value The AAOIFI has existed for over 20 years, but little empirical research had been conducted into compliance with the standards developed by this body. This paper, along with the previous study by the author, helps address this gap.","source_name":"Journal of Islamic accounting and business research","source_issn":"1759-0817","volume":"3","issue":"2","first_page":"78","last_page":"98","language":"en","url":"https://doi.org/10.1108/17590811211265902","is_relevant":true,"thesis_level":null,"title_tr":"Bahreyn'deki İslami bankaların AAOIFI muhasebe standartlarına uyumu üzerine bir çalışma","license_code":"","license_url":null,"doi_status":"unknown","doi_last_checked":null,"merged_at":null,"lens_id":"037-174-165-661-994","patent_cited_by_count":null,"oa_colour":null,"created_at":"2026-04-25T03:48:04.141657+03:00","updated_at":"2026-05-13T11:12:36.704281+03:00","publisher":null,"merged_into":null}