Purpose This paper aims to explain the nature of the economic agent in Islamic economics. He is commonly referred to as Homo Islamicus. Design/methodology/approach This is done by deriving the concept from the Qurʾān as the primary epistemological source in Islamic economics. The paper, thus,...

Chapter 1: Auditor stress within audit firms: A multiple case-study perspectives evidence from Tunisia -- Chapter 2: Tax awareness and Tax education in The UAE -- Chapter 3: Empirical Analysis of consumption Function: case of study of the UAE -- Chapter 4: The relationship of corporate tax...

Purpose – This paper aims to consider a contribution model of a general Islamic insurance industry which allowed the return of underwriting profit to the Islamic insurance participants. The objective is to create a justified and equitable means of computing contribution which maximises the...

This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and...

Purpose: This study aims to examine the factors that could increase the investment in the Bitcoin market among Malaysian Muslim communities. Design/methodology/approach: The study used a survey questionnaire to collect data for a sample of 200 Muslim respondents in Malaysia. Subsequently, the...

The purposes of this study are two-fold: firstly, to evaluate the efficiency of the Malaysian banks and secondly to examine the factors that influence the efficiency levels of those banks. Accordingly, 23 Malaysian banks covering the period between 2006 and 2010 are considered in this study. The...

Purpose –The purpose of this paper is to examine the customers’ perception regarding the current shari’ah issues of Islamic banks in Malaysia. Specifically, the study attempts to examine the awareness of the current criticisms of the main shari’ah issues in Islamic finance, and the...