DBA: University of Canberra - Australia, Doctorate of Business Administration in Accounting, 2016
MSc: University of Sydney - Australia, Master of Professional Accounting, 2008
BSc: Yarmouk University - Jordan, Bachelor of Administrative Sciences, with a major in Accounting, 2002
International Accounting, Islamic Accounting, Islamic Banking & finance, and Auditing
- Sharairi, M. (2020), "Factors that influenced the adoption of IFRS by Islamic banks in the UAE", Accounting Research Journal, Vol. 33 No. 1, pp. 75-91. https://doi.org/10.1108/ARJ-11-2017-0185 (Rank B, Scopus index)
- Sharairi, M. H. and Islam, J. (2019). “Comparison study between IFRS and AAOIFI accounting standards: A case study of the United Arab Emirates”. Communications on Stochastic Analysis. Vol. 12, No. 5 (Special Issue), 23-32. (Scopus index)
Principles of Financial Accounting, Intermediate Accounting, Managerial Accounting, International Accounting, Operational Auditing, and Scientific Research Methodology.
Member of the Institute of Internal Auditors (IIA)
COMPARISON STUDY BETWEEN IFRS AND AAOIFI ACCOUNTING STANDARDS: A CASE STUDY OF ISLAMIC BANKS IN THE UNITED ARAB EMIRATES
Published in: Communications on Stochastic Analysis Journal
Mar 31, 2019
This paper aimed to examine the International Financial Reporting Standards (IFRS) currently in use by Islamic banks in the UAE, as compared to the AAOIFI accounting standards, in order to identify the differences and determine which system may better satisfy user needs in the UAE, as judged from the perspective of respondents to a research survey. Data was collected for this purpose through examination of documents and conducting a questionnaire survey with professionals and managers of Islamic banks in the UAE. This paper found that there is a serious concern, particularly in the Islamic countries, with regard to the IFRS dealing with transactions involving interest (Riba) and Zakat. One implication of this study was that in the era of globalization, accounting standard setters who came from different ideological and religious backgrounds should communicate with each other because their reporting standards and their different backgrounds can have global implications beyond their jurisdictions. Therefore, the findings suggest support for not replacing IFRS, but to find a way to comply with AAOIFI standards as well as to continue using IFRS by Islamic banks in the UAE.
A History of the Development of Islamic Accounting Standards: An Investigation of the Influence of Key Players
Published in: 9th Asian Business Research Conference
Dec 21, 2013
This paper explores the history of the Islamic Accounting Standards (IAS) developed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). We also identify the roles of key players in the development of the Islamic accounting standards. Data was collected through document examination and interviews with the key players involved in the preparation of Islamic Accounting Standards. It is found that the main player in setting the Islamic Accounting Standards in the UAE is Dubai International Finance Centre (DIFC). We also find that there is a serious concern, particularly in the Islamic countries, with regard to the IFRS dealing with transactions involving interest (Riba). One implication of this study is that in the era of globalization, accounting standards setters who come from different ideological and religious backgrounds should communicate with each other as their reporting standards and their different backgrounds can have global implications beyond their jurisdictions.