The compliance of disclosure with AAOIFI financial accounting standards

Jabir Al-Sulaiti (1) , A.A. Ousama (1) , Helmi Hamammi (2)

1 Qatar University
2 ESC [Rennes] - ESC Rennes School of Business

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.

Mots clés: Qatar; Islamic banks; Compliance; AAOIFI; Bahrain; Accounting standards

Domaines: Économie et finance quantitative [q-fin]; Finance [q-fin.GN]

Jabir Al-Sulaiti, A.A. Ousama, Helmi Hamammi. The compliance of disclosure with AAOIFI financial accounting standards. Journal of Islamic Accounting and Business Research, 2018, 9 (4), pp.549-566. ⟨10.1108/JIABR-10-2017-0144⟩. ⟨hal-02194582⟩