{"id":"https://openalex.org/W1986109282","doi":"https://doi.org/10.1108/17590811211265902","title":"A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain","display_name":"A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain","publication_year":2012,"publication_date":"2012-09-18","ids":{"openalex":"https://openalex.org/W1986109282","doi":"https://doi.org/10.1108/17590811211265902","mag":"1986109282"},"language":"en","primary_location":{"id":"doi:10.1108/17590811211265902","doi":"https://doi.org/10.1108/17590811211265902","is_oa":false,"landing_page_url":"https://doi.org/10.1108/17590811211265902","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043131982","display_name":"Thea Vinnicombe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I201850948","display_name":"Fulda University of Applied Sciences","ror":"https://ror.org/041bz9r75","country_code":"DE","type":"education","lineage":["https://openalex.org/I201850948"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Thea Vinnicombe","raw_affiliation_strings":["Faculty of Business, Fulda University of Applied Sciences, Fulda, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business, Fulda University of Applied Sciences, Fulda, Germany","institution_ids":["https://openalex.org/I201850948"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5043131982"],"corresponding_institution_ids":["https://openalex.org/I201850948"],"apc_list":null,"apc_paid":null,"fwci":9.8778,"has_fulltext":false,"cited_by_count":50,"citation_normalized_percentile":{"value":0.97431468,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"3","issue":"2","first_page":"78","last_page":"98"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.5989999771118164},{"id":"https://openalex.org/keywords/accounting-standards-compliance","display_name":"accounting standards compliance","score":0.7319999933242798},{"id":"https://openalex.org/keywords/compliance-index","display_name":"compliance index","score":0.8299999833106995},{"id":"https://openalex.org/keywords/islamic-financial-institutions","display_name":"Islamic financial institutions","score":0.765999972820282},{"id":"https://openalex.org/keywords/bahrain","display_name":"Bahrain","score":0.8230000138282776},{"id":"https://openalex.org/keywords/islamic-finance-regulation","display_name":"Islamic finance regulation","score":0.7039999961853027}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8327596187591553},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7294111847877502},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.7275114059448242},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6497800350189209},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6419621706008911},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5554293394088745},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4877088963985443},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.10423663258552551},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08045050501823425},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/17590811211265902","doi":"https://doi.org/10.1108/17590811211265902","is_oa":false,"landing_page_url":"https://doi.org/10.1108/17590811211265902","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.550000011920929}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W1972966901","https://openalex.org/W1978440979","https://openalex.org/W1990384132","https://openalex.org/W2005847611","https://openalex.org/W2027374406","https://openalex.org/W2036620246","https://openalex.org/W2048537301","https://openalex.org/W2061905381","https://openalex.org/W2083030851","https://openalex.org/W2104493365","https://openalex.org/W2118954283","https://openalex.org/W2160099437","https://openalex.org/W2222325616","https://openalex.org/W2953707265"],"related_works":["https://openalex.org/W2007175088","https://openalex.org/W75456147","https://openalex.org/W2519113166","https://openalex.org/W1991995197","https://openalex.org/W1492737642","https://openalex.org/W7111255157","https://openalex.org/W4366834333","https://openalex.org/W7098055571","https://openalex.org/W7111188689","https://openalex.org/W2806480348"],"abstract_inverted_index":{"Purpose":[0],"The":[1,56,109,128,154],"purpose":[2],"of":[3,11,43,58,125,148],"this":[4,176,190],"paper":[5],"is":[6,71,88,111,120],"to":[7,48,73,90,93,113,144],"provide":[8],"an":[9],"extension":[10],"a":[12,84],"previous":[13,67,183],"study":[14,184],"by":[15,20,29,52,101,122,175,185],"the":[16,30,53,66,96,102,123,145,149,172,182,186],"author":[17],"into":[18,169],"compliance":[19,44,51,87,131,170],"Islamic":[21,36,78,114,150],"banks":[22],"in":[23,65,117,133],"Bahrain":[24,134],"with":[25,98,171,181],"accounting":[26],"standards":[27,99,173],"issued":[28,100],"Accounting":[31,104],"and":[32,141],"Auditing":[33],"Organization":[34],"for":[35,76,81,95,158],"Financial":[37],"Institutions":[38],"(AAOIFI).":[39],"Design/methodology/approach":[40],"A":[41],"number":[42],"indexes":[45,60],"are":[46],"constructed":[47],"better":[49],"understand":[50],"sample":[54,110],"banks.":[55],"use":[57],"multiple":[59],"addresses":[61],"methodological":[62],"shortcomings":[63],"identified":[64],"study.":[68],"Findings":[69],"Compliance":[70],"found":[72,89,132],"be":[74,91,139],"higher":[75],"some":[77],"issues":[79],"than":[80],"others.":[82],"In":[83],"relative":[85],"sense,":[86],"similar":[92],"that":[94],"region":[97],"International":[103],"Standards":[105],"Board.":[106],"Research":[107],"limitations/implications":[108],"limited":[112],"financial":[115,151],"institutions":[116],"Bahrain.":[118],"This":[119,178],"necessitated":[121],"lack":[124],"adaptation":[126],"elsewhere.":[127],"relatively":[129],"high":[130],"suggests":[135],"broader":[136],"adoption":[137],"would":[138,142],"successful":[140],"contribute":[143],"overall":[146],"regulation":[147],"sector.":[152],"Originality/value":[153],"AAOIFI":[155],"has":[156],"existed":[157],"over":[159],"20":[160],"years,":[161],"but":[162],"little":[163],"empirical":[164],"research":[165],"had":[166],"been":[167],"conducted":[168],"developed":[174],"body.":[177],"paper,":[179],"along":[180],"author,":[187],"helps":[188],"address":[189],"gap.":[191]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}