The use of rule that origin of muamalah is ibahah (allowed) often causes the practice of sharia banking to be un-creative and not careful about things that are subhat or even haram. Impersonation or modification in addition to the product side also occurs in accounting treatment practices for transactions that occur in Islamic banking. One of them is the treatment of foreign currency denominated transactions that occur in sharia banking. This research uses qualitative method by studying and analyzing fiqih rules on foreign currency denominated transactions that occur in sharia banking. Using the classical fiqh study approach the study concludes that foreign currency-denominated transactions can be grouped into three things: first valuation at the balance sheet date and free of usury, valuation at balance sheet date but prone to usury, and valuation at balance sheet date but not allowed to add assets or corporate earnings. In addition, foreign exchange gains or losses incurred from currency-denominated transactions should take account of the source of the profit / loss first before categorizing it as part of revenues in the sharia bank profit and loss statement

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparability in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model

Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that effect the effective application of the whistleblwoing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicate that anonymous reporting has a significant influence on the application of the whistleblowing system