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Waqf received research attention due to its ability to contribute to socio-economic development. While a high volume of literary evidence on this Islamic social finance instrument is available, the research motivation and study findings are diverse. Therefore, we conduct a bibliometric analysis of waqf literature to understand the pattern and direction of research on Waqf broadly. We collect 319 articles, and reviews on Waqf extracted from the Scopus database, covering a period exceeding 100 years from 1914 until June 2020. We employ RStudio, VOSviewer, and Microsoft Excel for citation analysis, content, and network analyses. A systematic review of recent publications complemented the bibliometric analysis. Alongside revealing the most relevant scientific actors in waqf literature, most researchers on Waqf were from Malaysia; they conducted studies widely on cash Waqf. As a result, we identify four research themes for waqf studies which include (1) Cash Waqf endowment, (2) Islamic accountability and Waqf, (3) Waqf and Islamic social finance, and (4) Governance for Waqf endowment. This is the first study to provide a bibliometric review of waqf literature to address gaps in the existing research and offer directions for future research which could benefit early-career Islamic finance researchers.

Purpose This paper aims to study the performance of the Journal of Islamic Marketing (JIMA). This study identifies the influential scientific actors and identifies the major dimensions and themes of the journal. Design/methodology/approach This study adopts a bibliometric method. A total of 483 articles and 27 reviews of the journal were collected from the Scopus database. This paper analyses the data using RStudio, VOSviewer and Microsoft Excel. Analyses were divided into three main categories: general performance indicators, citations analysis and cross-dimensional keywords analysis. Findings Islamic marketing establishes itself as an industry of its own, not as a cohort of Islamic finance. This study finds that JIMA played an active role in that respect. Islamic marketing has been primarily an Asian-dominated industry. Malaysia has led the development and publication of resources on Islamic marketing, followed by recent initiatives in Indonesia, Iran and Pakistan. There are also unique cases of Islamic marketing growth in non-Asian Muslim-minority countries, including the USA, the UK and Australia. Finally, loyalty, religiosity, halal food and intention of the Muslim consumers are the key dimensions covered by JIMA authors. This paper expects that JIMA will cater to the growing needs of Islamic marketing in diversified sectors, Islamic social marketing analytics, post-purchase attributes and multidimensional integration of Islamic marketing research in the dominance of diverse leadership styles and ownership structures. Originality/value The study provides an objective evaluation of the journal’s progress through a decade of its operation; it highlights the achievements and discusses the progress and contribution of the journal to the scientific community.

The Journal of Sustainable Finance and Investment (JSFI) has started its publication in April 2011 and celebrates its 10th anniversary in 2021. The purpose of this study is to provide a bibliometri...

This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometric and content analysis was adopted to analyze 154 relevant English articles published in Scopus indexed journals, published over the last 35 years. Using RStudio, VOSviewer, and Microsoft Excel. Quantitative findings reveal that the USA is the top contributor and the most cited in the world. Brigham Young University, on the institutional level, is the most relevant affiliation. Concerning publication number, the Journal of Emerging Technologies in Accounting is the most relevant source. At the same time, the most cited source is the Decision Sciences journal. While the most prolific author is Miklos Vasarhelyi. Moreover, the emerging technologies, including big data, blockchain, and artificial intelligence, have significantly drawn accounting scholars interest from 2015 and thereafter. From the perspective of qualitative findings, the main focus shows that employing advanced technologies offers promising opportunities to mitigate the risk of tax evasion and enhance the auditors' efficiency. The content analysis reports two mainstreams tax and audit; each one is classified into three sub-streams, big data, artificial intelligence, and blockchain. This study contributes to present a clear and coherent understanding of the relevant exact literature and propose future research. However, the study review confines only on audit and tax fields, relying on the Scopus database.

Purpose – This paper aims to provide a full bibliographical overview of Islamic Accounting and Business Research Journal in the celebration of its 10th year since establishment.Design/Methodology/A...

Purpose Islamic finance is an alternative approach of financial intermediation based on risk-sharing and asset-backed operations, which evolved substantially in recent years in academic research raising the need for quantitative studies to address the intellectual development and scientific performance of this field. This study aims to provide quantitative statistics and comprehensive review of the key influential and intellectual structure of Islamic finance literature. Design/methodology/approach The authors apply the trending and cutting-edge quali-quantitative approach of bibliometric citation analysis. This study reviews 1,940 English studies and review papers published in scientific journals indexed by the Scopus database from 1983 to 2019. RStudio, VOSviewer and Excel’s software are used to analyze the collected data and apply the bibliometric tests. Findings The results identify the leading academic authors, journals, institutions and countries with relation to Islamic finance. The authors also propose six main research themes in this field, which are as follows: Islamic finance – fundamentals, growth and legitimacy; customer’s attitude and perception toward Islamic finance; accounting and social reporting of Islamic finance; performance and risk management of Islamic finance; Islamic financial markets; and efficiency of Islamic financial institutions. Lastly, the authors identify research gaps in the existing Islamic finance literature and present 24 future research directions. Research limitations/implications The data in this study is confined only to the Scopus database of English papers and reviews. It also considers papers directly related to the field of Islamic finance. Originality/value To the best of the authors’ knowledge, this paper is one of the first to address the literature of Islamic finance from a bibliometric aspect. The results of this study along with future research questions will help researchers and practitioners to further explore and stand on firm quantitative bases regarding the scientific development of Islamic finance.

This paper quantitatively analyzes the literature on Islamic microfinance from early 2000 to 2020, as represented by English-language articles from the Scopus database. Using a bibliometric approach plus content analysis, we describe the field's evolution and structure, including co-citation, co-authorship, and bibliographical coupling. We find that Malaysia is the most relevant country, the International Islamic University Malaysia (IIUM) the most relevant institution, and the International Journal of Systems and Ethics the most relevant journal. There are four main topics: (1) principles, performance, and problems in Islamic microfinance, (2) sustainable development, (3) women's empowerment, and (4) the role of banks. We also offer future research directions.