Purpose The authors explore the level and determinants of compliance with Accounting and Auditing Organization for Islamic Financial Institution’s (AAOIFI) financial and governance standards by Islamic banks (IBs). Design/methodology/approach The sample consists of 43 IBs across eight...

Purpose The reasons for Islamic bank preferences have been extensively covered in the literature where religion has been depicted as a strong factor. In the limited number of accounts on this subject in Turkey, it was found that religiosity is a major factor in the selection of Islamic banks....

Purpose The purposes of this paper are: reviewing economic growth in Iran, investigating and comparing Iran doing business (DB) with those of Middle East and North Africa (MENA) countries and evaluating the relation between DB and economic growth for a selected sample during 2006-2012....

Purpose Islamic financing is based on the ideology of Islam, proposing a different economic system than capitalism. The essence of Islamic financing lies in trading of goods, provision of services and/or investment under profit and loss sharing. This study aims to examine legal forms and...

Purpose This study aims to investigate the association between seven firm-specific characteristics and the level of mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design/methodology/approach A disclosure index is used to measure the extent...

Purpose The purpose of this paper is to contribute to the existing body of work in the area of Islamic banking by investigating the regulatory accommodation process of Islamic banking in Italy. Design/methodology/approach The method used is essentially based upon an analysis of laws, regulations...

Purpose This study aims to examine the scholars’ views on the legality of bilateral rebate in Islamic financial transactions. It also aims to evaluate the contemporary application of bilateral rebate in Islamic banking operation as an alternative to the conventional mechanism in handling the...

Purpose Islamic banking (IB) has resulted in abundant cross-border financial flows and diversified economic inter-linkages with over US$2tn in assets that have extended beyond Muslim countries to more established global financial centres and other emerging economies. Despite this remarkable...

Purpose The purpose of this study is to examine whether and how the fundamental Islamic values of Arab Muslim business negotiators influence their views of the negotiation process and negotiation behavior. Design/methodology/approach The study is based on an interpretive qualitative approach....

Purpose In 2014, Islamic finance assets are estimated to have exceeded US$2 trillion with over 100 products and an annual growth of over 20.7 per cent, across more than 76 countries, most of which are members of the Organization of Islamic Cooperation (OIC). Despite this remarkable market...