Purpose – This study aims to examine the combined effect of audit committee existence and external audit on earnings management. Design/methodology/approach – The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external audit and the...

Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation...

Purpose – This paper aims to investigate the extent to which companies in one of the Islamic culture countries, Egypt, are complying with the Islamic implementation of the Anglo-Saxon model of corporate governance and testing the impact, if any, of such compliance on mitigating of stock option...

Purpose – This paper aims to examine whether bank regulation, supervision and monitoring enhance or impede technical efficiency and risk‐taking behaviour of Islamic banks across the globe. Design/methodology/approach – Technical efficiency scores are calculated using the data envelopment...

Purpose – The main purpose of this paper is to examine cost efficiencies of the selected Islamic and conventional commercial banks over the period of 2006 to 2009 in Malaysia. Design/methodology/approach – Data envelopment analysis (DEA) was initially used, to investigate the cost efficiency...

Purpose – The purpose of this paper is to evaluate and measure the business model of the state welfare organization in assisting and ensuring the business success of its entrepreneurs or zakat recipients. Design/methodology/approach – A survey was employed to obtain feedback from the...

Purpose – This paper aims to investigate the extent to which companies in one of the Islamic culture countries, Egypt, are complying with the Islamic implementation of the Anglo‐Saxon model of corporate governance and testing the impact, if any, of such compliance on mitigating of stock...

Purpose – This paper aims to provide a new approach for the credit risk management process of profit and loss sharing instruments in Islamic banks. Design/methodology/approach – Three credit risk management steps are elaborated for profit and loss sharing instruments. Findings – First, a...

Purpose – Learning field of events is characterized by the occurrenceof random and uncertain phenomena, all of which have probabilistic distributions. The meaning of learning is exchange by interdependence between interacting agents. Such agents are both the human entities and the non‐human...

Purpose – The purpose of this paper is to evaluate and measure the business model of the state welfare organization in assisting and ensuring the business success of its entrepreneurs or zakat recipients. Design/methodology/approach – A survey was employed to obtain feedback from the...