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ZULKARNAIN BIN MUHAMAD SORI

INCEIF UNIVERSITY

Professor

SCHOLARLY PAPERS

12

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Top 41,813

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3,045

TOTAL CITATIONS

2

Scholarly Papers (12)

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1.

Reconciling Global and Shariah-Based Accounting Standards: IFRS vs. AAOIFI in Islamic Finance

Number of pages: 23 Posted: 30 Jan 2025
Mustafa (Dilshod) Tuychiev and ZULKARNAIN BIN MUHAMAD SORI
INCEIF UNIVERSITY and INCEIF UNIVERSITY
Downloads 663 (106,165)
Citation 1

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IASB, IFRS, AAOIFI, Islamic Finance, Shariah Compliance, Financial Reporting, Harmonization, Accounting Standards, Financial Instruments

2.

AAOIFI/FAS vs. IASB/IFRS: A Comparative Analysis of Financial Reporting in Islamic Financial Institutions

Number of pages: 20 Posted: 28 Jan 2025 Last Revised: 13 Feb 2025
ZULKARNAIN BIN MUHAMAD SORI and Muhammad Hamdan Shafieq Ahmad
INCEIF UNIVERSITY and Universiti Teknologi MARA (UiTM)
Downloads 576 (123,884)

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3.

Developing an ESG Disclosure Index for Islamic Financial Institutions: Enhancing Transparency and Accountability

Number of pages: 18 Posted: 30 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI, Syaryanti Hussin and A. H. Baharom
INCEIF UNIVERSITY, affiliation not provided to SSRN and University Putra Malaysia
Downloads 355 (223,475)

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ESG Disclosure Index, Environment, Social, Governance, Ethical Investment

4.

Bridging Global Standards: A Comparative Study of IASB-IFRS and AAOIFI-FAS in Islamic Finance

Number of pages: 27 Posted: 28 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI and Mustafa (Dilshod) Tuychiev
INCEIF UNIVERSITY and INCEIF UNIVERSITY
Downloads 299 (264,351)
Citation 1

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5.

The Accounting Treatment of Cryptocurrencies: The Perspective of Current Accounting Standards

Number of pages: 18 Posted: 29 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI, Shamsher Mohamad, aimi adibah and Mohammad Noor Hisham Osman
INCEIF UNIVERSITY, International Centre for Education in Islamic Finance (INCEIF), affiliation not provided to SSRN and University Putra Malaysia - Department of Accouting and Finance
Downloads 222 (356,192)

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Cryptocurrency, Accounting Standards, International Accounting Standard Board, inventory, intangible asset

6.

Harmonizing Financial Reporting Standards: Evaluating Differences Between IASB and AAOIFI

Number of pages: 27 Posted: 28 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI and Mustafa (Dilshod) Tuychiev
INCEIF UNIVERSITY and INCEIF UNIVERSITY
Downloads 183 (428,796)

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7.

Enhancing Transparency and Governance: Implementing Sharia Compliance Framework in Indonesia's IPF Sector

Number of pages: 24 Posted: 28 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI and Salman Abdurrubi Perwiragama
INCEIF UNIVERSITY and INCEIF UNIVERSITY
Downloads 155 (502,974)

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8.

Understanding Investors' Decision-Making in Alternative Securities Crowdfunding: A Case Study of Indonesia

Number of pages: 21 Posted: 29 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI and Damar Osman
INCEIF UNIVERSITY and affiliation not provided to SSRN
Downloads 149 (511,933)

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Islamic Securities Crowdfunding, Micro Medium Small Enterprise, OJK, Fintech, Investors Paper type: Research Paper

9.

Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes: an international evidence

Number of pages: 19 Posted: 24 Feb 2025
Syaima Adznan, ZULKARNAIN BIN MUHAMAD SORI and Shamsher Mohamad
Universiti Kebangsaan Malaysia, Bangi, Malaysia, INCEIF UNIVERSITY and International Centre for Education in Islamic Finance (INCEIF)
Downloads 140 (551,165)

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Islamic banks, Intellectual capital disclosures, IFRS, AAOIFI, Shariah capital

10.

Enhancing Corporate Sustainability: An Examination of Corporate Governance Mechanisms in Malaysian Islamic Banking

Number of pages: 21 Posted: 28 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI and Rabiah Mohammed
INCEIF UNIVERSITY and affiliation not provided to SSRN
Downloads 131 (558,171)

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11.

Embracing Sustainability: Unveiling a Fresh Impact Measurement Framework for Development Financial Institutions in Malaysia

Number of pages: 19 Posted: 28 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI and Azreena Abdul Wahab
INCEIF UNIVERSITY and Central Bank of Malaysia
Downloads 103 (704,534)

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12.

View from practice: Stock market reaction to sukuk credit rating changes in Malaysia

DOI: 10.1002/tie.22066
Number of pages: 9 Posted: 30 Jan 2025
ZULKARNAIN BIN MUHAMAD SORI, Shamsher Mohamad and Mahmoud Homssi
INCEIF UNIVERSITY, International Centre for Education in Islamic Finance (INCEIF) and Independent
Downloads 69 (924,743)

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credit ratings, Islamic finance, market reaction, sukuk, wealth effect