Qualitative and quantitative analysis demonstrates enhanced transparency in financial reporting of Islamic finance, suggesting a robust ethical framework.
This research develops the Islamic Earnings Integrity Model (IEIM) as a conceptual and empirical framework to reconstruct profit management ethics in Islamic finance, based on the principles of maqashid al-shariah: niyyah (intention), thariqah (method), and ma'al (impact). Through a qualitative and quantitative approach, this model is tested on Islamic financial institutions and equipped with the Islamic Earnings Integrity Index (IEII) to measure the integrity of profit reporting. The research also explores the use of Artificial Intelligence (AI) and Natural Language Processing (NLP) in detecting hidden narrative intentions. The findings show that IEIM can improve the transparency, accountability, and social legitimacy of Islamic financial institutions. This model has the potential to be an evaluative and regulatory tool in financial reporting based on Islamic ethics.
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Anwar et al. (2025) studied this question.
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