Purpose: Blockchain looks to be the next step of technology transformation and would redesign the business landscape. It is expected to have an impact on business methods in the next few years; which add new challenges and complexity to the accounting and assurance profession. This paper aims...

Islamic banks operate under different principles than conventional ones and the most important purpose of the Islamic finance is the establishment of justice between the different parts of the transactions. And thus by the elimination of all form of immoral exploitation in business transaction...

The aim of this paper is to investigate the relationship between banks risk and Islamic financial products diversification for Islamic banks in Gulf Cooperation Councils' Countries. Based on a sample of Islamic banks in GCC countries observed for the period 2002-2008, our research makes evidence...

This paper examines the macroeconomic and institutional determinants of Sukuk market development using data of 5 GCC economies for the period 2001 to 2011. The paper finds that macroeconomic factors such GDP per capita, economy size and oil revenues have a positive impact on the development of...

We investigate whether Islamic banks with strong corporate governance benefit from higher credit ratings relative to Islamic banks with weaker governance and whether Shariah governance can affect the credit ratings of Islamic banks or not. We document, after controlling for Islamic bank-specific...

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,...