Purpose This paper aims to investigate the economic substance of Islamic banks'
transaction as perceived by the employees and regulators of banks and the effect of such …

Purpose This paper aims to argue that the current environment in which the Islamic banking
system is situated is not ideal for the system's pursuance of its socioeconomic ideals, thus …

Purpose: The article covers the prospects, challenges and criticism of Islamic Banking.
There is still a confusion among people about the differences in Islamic and commercial …

Purpose The purpose of this paper is to explore the purposeful actions of key actors who
corroborated the emergence and institutionalisation of Islamic banking practices in …

Purpose The purpose of this study is to understand the economic substance of Islamic
banking transactions in South Africa and to analyse whether the economic substance is …

It has been widely argued in the literature that there is no much difference between Islamic
banks and conventional banks in terms of their regulation, operational expectations …

The purpose of this paper is to critically evaluate the practices of Islamic banks in the light of
Islamic ethical values and philosophy of accountability to Allah and society. The paper’ s …

The purpose of this study is to highlight whether there is a need for separate accounting for
Islamic banks, focusing on Murabahah arrangement. This paper is based on library …

Purpose This paper aims to examine the concept and practice of Islamic banking in the
context of a non-Islamic country such as Uganda. Design/methodology/approach Semi …

This thesis studies the accounting and reporting practices of Islamic banking in Jordan. It
aims to provide a set of explanations for different measurement and reporting policies in …