Accounting and Finance
Accounting and Finance
Accounting and Finance
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Journals<br />
48<br />
<strong>Accounting</strong> <strong>and</strong> <strong>Finance</strong> Journals<br />
Journal of<br />
Islamic <strong>Accounting</strong> <strong>and</strong> Business Research<br />
Journal of<br />
Islamic <strong>Accounting</strong><br />
<strong>and</strong> Business<br />
Research<br />
www.emeraldinsight.com<br />
Editors<br />
ISSN 1759-0817<br />
Volume 1 Number 1 2010<br />
ISSN: 1759-0817<br />
Volume: 1<br />
Print Issues: 2<br />
Internet Issues:<br />
Online archive<br />
2<br />
Abstracts 2010 - date<br />
Full text 2010 - date<br />
Professor Roszaini<br />
Haniffa<br />
Bradford University School of<br />
Management, UK<br />
Dr Mohammad Hudaib<br />
Essex Business School,<br />
University of Essex, UK<br />
Journal of<br />
Money Laundering<br />
Control<br />
www.emeraldinsight.com<br />
Editors<br />
ISSN 1368-5201<br />
Volume 13 Number 1 2009<br />
ISSN: 1368-5201<br />
Volume: 13<br />
Print Issues: 4<br />
Internet Issues:<br />
Online archive<br />
4<br />
Abstracts 1997 - date<br />
Full text 2002 - date<br />
General Editor: Professor<br />
Barry Rider<br />
Jesus College, Cambridge,<br />
UK<br />
Deputy General Editor:<br />
Li-Hong Xing<br />
Centre for International<br />
Documentation on Organised<br />
<strong>and</strong> Economic Crime,<br />
Cambridge, UK<br />
Local <strong>and</strong> international economies are witnessing<br />
an increasing trend of businesses adopting the<br />
Shari’ah principles. This has important<br />
implications for the nature, process <strong>and</strong> practice<br />
of accounting, auditing <strong>and</strong> governance of Islamic<br />
financial institutions <strong>and</strong> organisations. This<br />
journal will provide a dynamic forum for the<br />
advancement of accounting <strong>and</strong> business<br />
knowledge based on Shari’ah <strong>and</strong> aims to publish<br />
high quality manuscripts related to the interplay<br />
between Islamic business ethics, accounting,<br />
auditing <strong>and</strong> governance, in promoting<br />
accountability, socio-economic justice (adl) <strong>and</strong><br />
everlasting success (al-falah). It seeks to inform,<br />
inter alia, current theoretical <strong>and</strong> empirical<br />
research <strong>and</strong> practice in Islamic accounting,<br />
auditing <strong>and</strong> corporate governance, management<br />
of Islamic organisations, accounting regulation<br />
<strong>and</strong> policy for Islamic institutions, Shari’ah<br />
auditing <strong>and</strong> corporate governance, <strong>and</strong> financial<br />
<strong>and</strong> non-financial performance measurement <strong>and</strong><br />
disclosure in Islamic institutions.<br />
Coverage includes:<br />
Development of accounting, auditing <strong>and</strong> corporate<br />
governance concepts based on Shari’ah; Sociopolitical<br />
influence on accounting <strong>and</strong> auditing<br />
regulation <strong>and</strong> policy making for Islamic financial<br />
Journal of<br />
Money Laundering Control<br />
www.emeraldinsight.com/jiabr.htm<br />
The Journal of Money Laundering Control (JMLC)<br />
is the world’s only quarterly, peer-reviewed<br />
journal designed to keep readers up to date with<br />
the latest law, regulation, techniques <strong>and</strong> best<br />
practice in the prevention, identification <strong>and</strong><br />
prosecution of money laundering. The<br />
international journal publishes content which<br />
allows readers to stay in touch with international<br />
developments in the area of money-laundering<br />
control. JMLC helps readers to underst<strong>and</strong> the<br />
increasing sophistication of the criminal element<br />
as well as keeping them up to date with<br />
technological changes in this rapidly evolving<br />
field.<br />
Coverage includes:<br />
Anti-money-laundering legislation in jurisdictions<br />
world-wide; US anti-money-laundering regulation; the<br />
fight against terrorist financing (FATF); JMLSG<br />
guidance notes; suspicious transaction-reporting<br />
requirements; monitoring patterns of suspicious<br />
payments; new <strong>and</strong> emerging techniques in money<br />
laundering; gambling <strong>and</strong> money laundering;<br />
underground banking systems; confidentiality <strong>and</strong> the<br />
duty of disclosure; prosecution for money-laundering<br />
offences; confiscation, forfeiture <strong>and</strong> disruption of<br />
terrorist finances; recovering the proceeds of crime;<br />
<strong>and</strong> investigation <strong>and</strong> enforcement.<br />
www.emeraldinsight.com/jmlc.htm<br />
institutions <strong>and</strong> organizations; Historical perspectives<br />
on Islamic accounting <strong>and</strong> auditing; Critical analysis<br />
on issues <strong>and</strong> challenges on accounting disclosure<br />
<strong>and</strong> measurement, Shari’ah audit <strong>and</strong> corporate<br />
governance; Controls <strong>and</strong> risks in Islamic<br />
organisations; Financial <strong>and</strong> non-financial performance<br />
measurement <strong>and</strong> disclosure; Contemporary issues<br />
<strong>and</strong> challenges in Islamic accounting, auditing <strong>and</strong><br />
corporate governance practices; Issues related to<br />
Shari’ah Supervisory Board; Islamic research<br />
methodologies; Islamic business ethics; Management,<br />
leadership <strong>and</strong> governance of Islamic business<br />
organisations.<br />
Benefits <strong>and</strong> features<br />
• JIABR is the only journal that offers a platform for<br />
publishing both theory <strong>and</strong> practice of Islamic<br />
accounting, auditing <strong>and</strong> business research beyond<br />
Islamic banking, finance <strong>and</strong> economics.<br />
• JIABR provides a platform for readers from various<br />
disciplinary backgrounds to engage with <strong>and</strong> build<br />
on research that advances the interests <strong>and</strong> welfare<br />
of all communities in societies as guided by the<br />
Shari’ah principles.<br />
• A Research Note section provides a platform<br />
for publishing briefer, less academically<br />
rigorous articles which will have direct<br />
Launch<br />
relevance to practitioners <strong>and</strong><br />
students. New<br />
2010<br />
Benefits <strong>and</strong> features<br />
• JMLC keeps readers up to date with technological<br />
changes in this rapidly evolving field.<br />
• The journal assesses the impact of globalization<br />
on financial transactions <strong>and</strong> financial crime from<br />
some of the world’s leading experts.<br />
• JMLC keeps subscribers up to date with the latest<br />
law, regulation, techniques <strong>and</strong> best practice in the<br />
prevention, identification <strong>and</strong> prosecution of<br />
money laundering.<br />
Sample articles<br />
The fight against corruption <strong>and</strong> its implications<br />
for development in developing <strong>and</strong> transition<br />
economies<br />
Edward Fokuoh Ampratwum, University of Cambridge,<br />
UK<br />
Vol. 11 No. 1, 2008<br />
Regulating the cross-border movement of<br />
prepaid cards<br />
Courtney J. Linn, US Department of Justice, California,<br />
USA<br />
Vol. 11 No. 2, 2008