Purpose

This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research.

Design/methodology/approach

By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis.

Findings

The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI.

Practical implications

This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices.

Originality/value

This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.

中文翻译：

---

关于 AOIFI 标准的系统文献综述

目的

本文旨在系统地回顾现有的伊斯兰金融机构会计和审计组织 (AAOIFI) 标准研究，其中包括不同的研究方向，然后找出差距，为未来的研究提出机会。

设计/方法/方法

采用系统的文献综述方法，从23个与AAOIFI相关的期刊中选取了2000年至2020年间发表的46篇论文进行审查和分析。

发现

作者结合电子搜索，使用诸如“AAOIFI”或“伊斯兰标准”等关键词来识别相关研究。鉴于现有研究的局限性，本文推导出并总结了未来五个主要的研究方向：识别 AAOIFI 的研究空白，然后表明 AAOIFI 仍需要更多的实证分析；将替代分析方法确定为荟萃分析；确定宏观和微观经济因素的其他衡量标准；确定最近的轨道与 Covid-19 大流行相对应；未来的研究应该考虑中央银行的作用和对 AAOIFI 的正面批评。

实际影响

本分析解决了衡量 AAOIFI 采用的合规性、决定因素和后果方面的文献空白，因为本研究可为研究人员、监管机构和伊斯兰金融机构提供与该领域相关研究的指南。调查结果将为 AAOIFI、监管机构和跨司法管辖区的相关当局提供关于改进当前 AAOIFI 实践的建议。

原创性/价值

这篇文献综述是一份历史记录和指南，供寻求检查和探索有关 AAOIFI 的几个问题的研究人员使用。据作者所知，这是第一篇将系统文献综述应用于 AAOIFI 研究领域的论文。