Purpose: This paper aims to provide an essential framework for establishingShariah-compliant deposit insurance scheme, by reviewing theShariahprovisions concerning the available approaches for deposit guarantee, types of deposits in Islamic financial institutions and the permissible party to...

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 substance on the need for special accounting standards for Islamic banks. If there is a distinctive “Islamic economic...