...Yunita Awang; Suhaiza Ismail Purpose This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry. Design/methodology/approach For achieving the objective...

...Akilu Aliyu Shinkafi; Nor Aini Ali Purpose The purpose of this paper is to come-up with a systematic exertion on Maqasid Shari’ah in Islamic economics, banking and finance, with a clear focus on forming an appropriate and novel framework that identifies the effort of contemporary scholars...

...Sulaiman Abdullah Saif Al Nasser; Joriah Muhammed Purpose The purpose of this paper is to review the history of Islamic banking in Malaysia from 1963 until 2010. Design/methodology/approach To review the history of Islamic banking in Malaysia, data have been gathered from different articles...

... a browsing method that takes into consideration the difference between normal corporate governance in conventional banking and comparing that to Islamic banking. Findings It was found that it is very important to take into consideration the corporate governance in Islamic banks because it might help...

...Aishath Muneeza; Nik Nurul Atiqah Nik Yusuf; Rusni Hassan Purpose This research aims to explore the theoretical nature of salam contract in depth, the extent of its use in the banking arena of Malaysia and to test the theoretical feasibility of its future application by the Islamic banks...

...Rifki Ismal Purpose Islamic banks need to manage depositors' deposit withdrawals in a well manner in order to be able to optimize depositors' funds in their portfolio financing. Taking into account the Indonesian Islamic banking industry as a study case, this paper attempts to analyze...

...Nurdianawati Irwani Abdullah Purpose The purpose of this paper is to analyse the status and implications of promise (wa'd) in Islamic banking practices and the extent of its enforceability in the court of law. The analysis highlights the concept of wa'd, its application...

...Rifki Ismal Purpose The purpose of this paper is to analyze and evaluate the present liquidity management in the Indonesian Islamic banking industry. It also proposes an integrated and comprehensive program of liquidity risk management which captures and assimilates the whole aspects of the issue...

...Rodney Shakespeare; Sofyan Harahap Purpose The purpose of this paper is to set out the role of banking in a binary and Islamic economy. Design/methodology/approach By comparison, the paper shows that the main requirements for such an economy, although superficially similar, differ from...

...Ahamed Kameel Mydin Meera; Moussa Larbani Purpose The purpose of this paper is to show that fractional reserve banking (FRB) has implications for the ownership structure of assets in the economy that violates the Islamic principles of ownership. Design/methodology/approach...

... and to investigate the implications of using musharakah mode of finance. Design/methodology/approach Data from Sudan, which fully adhere to interest‐free principles of finance, will be used. Part of the data source is the Sudanese banks’ balance sheets and annual reports, which provide bank level data...

... of the study is limited to the Malaysian financial industry development. Findings The paper found that Malaysia has a very encouraging history of Islamic banking and has big potential to succeed in this area. However, some areas need to be improved, as suggested in the paper. It also found...

...Hamim S. Ahmad Mokhtar; Naziruddin Abdullah; Syed M. Alhabshi Purpose In an attempt to enrich the literature of the efficiency of Islamic banks, this study aims to empirically investigate the efficiency of the fully fledged Islamic banks as well as Islamic windows in Malaysia. Design...

...Masudul Alam Choudhury; Asyraf Wajdi Dusuki Purpose The main purpose of this paper is to review the microfinance scheme and discuss how Islamic banks can participate in such an endeavour without actually compromising the issue of institutional viability and sustainability. Design/methodology...

...Fadzlan Sufian Purpose To examine the relative efficiency between the domestic and foreign banks Islamic banking operations in Malaysia. Design/methodology/approach The paper utilises the Data Envelopment Analysis (DEA) methodology, which allows for the decomposition of technical efficiency...

...Mohammad Mansoor Khan; M. Ishaq Bhatti Purpose The main objective of the paper is to understand the reasons why Islamic banking failed in Pakistan despite lots of efforts being made to implement in contrast to its success in other parts of the world. Design/methodology/approach The paper...

...Badr El Din A. Ibrahim Purpose To vindicate whether or not there are signs of social and developmental role in the current practice of Islamic banking in Sudan, a criterion required by the rules guiding the Islamic circulation of money and investment. Design/methodology/approach The objective...

... to examine the systems from the angle of efficiency, effectiveness, rules and regulations, and the present lack of a recognized legal and accounting system. Financial instruments Banking Regulation Legal systems Islam Capital structure Recently, there has been a rise of academic interest...