This paper provides new evidence on the influence of macroeconomic, legal and cultural factors on the Islamic banking development, using date from 29 OIC countries over the period of 2005-2011. Using both OLS and GLS method of estimations we have find that as with conventional finance,...

Islamic banks are particular financial institutions which generate distinct corporate governance challenges. This study compares the corporate governance attributes between Islamic and conventional banks in the Gulf Cooperation Council (GCC) and in Southeast Asian countries. Moreover, this paper...

Purpose – The aim of this paper is to review the different steps of development of Shariah governance system and to discuss the different practices of Shariah governance in Islamic financial institutions internationally.Design/methodology/approach – The paper has a particular focus on the...

Many researchers have shown that differences in legal origin explain differences in financial development. Using historical comparisons and cross-country regressions for 30 countries observed for the period from 2005 to 2010, this study tried to assess if different legal origins impacted on the...

Purpose – The purpose of this paper is to compare the effects of Islamic financial development and conventional financial development on the economic growth for five GCC countries (Bahrain, Kuwait, Qatar Saudi Arabia and UAE).Design/Methodology/Approach – Using generalized least squares, OLS...

This paper provides new evidence on the influence of macroeconomic, legal and cultural factors on the Islamic banking development, using date from 29 OIC countries over the period of 2005-2011. Using both OLS and GLS method of estimations we have find that as with conventional finance,...

Purpose – The aim of this paper is to review the different steps of development of Shariah governance system and to discuss the different practices of Shariah governance in Islamic financial institutions internationally.Design/methodology/approach – The paper has a particular focus on the...

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...