...Sri Sulistyowati; Dalila Daud; Eley Suzana Kasim Purpose This paper aims to propose a conceptual framework for operational auditing in Islamic banks by integrating Maqasid al-Shariah and Islamic Agency Theory. It aims to advance beyond conventional audit models focused solely on efficiency...

...Muhammad Mazhar Hussain Purpose This paper aims to examine whether adherence to Shariah principles enhances the resilience of Islamic banks’ (IBs) capital structure adjustments compared to conventional banks (CBs) during the COVID-19 pandemic. Specifically, it investigates whether risk-sharing...

.../approach Based on a binary index of financial inclusion as a dependent variable and five independent variables representing indicators of Islamic finance – the number of Islamic banks, asset size, takaful assets, sukuk issuances and the Islamic Finance Development Index ( SFDI ) – and data for ten OIC...

...Andi Subhan Amir; Javaid Ahmad Wagay Purpose Islamic Banking and Finance (IB&F) represents a significant segment of the global financial system, offering an alternative to conventional banking grounded in Sharia principles. This bibliometric analysis aims to provide a comprehensive overview...

... are positively associated with higher bank profitability. However, there is heterogeneity in the response of Islamic and conventional banks to ESG performance. Nonlinearity is also found in the response to ESG controversies. Although the marginal effect of higher ESG scores is greater for Islamic banks...

... 02 2026 12 04 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Islamic finance Sukuk Islamic banking Saudi Arabia Russia Sustainable development RUDN University Scientific Projects Grant System № 060510–0-0–000...

...Ayoub Razouk; Kaoutar Abbahaddou; Youness Saoudi Purpose This study aims to examine how investor sentiment extracted from X (formerly Twitter) influences the prediction of Islamic bank stock performance using deep learning methods. The objective is to improve understanding of stock behaviour...

...Mezbah Uddin Ahmed; A.T.M. Anisur Rabbani Purpose This study aims to examine the implementation of core banking systems (CBSs) in Islamic banking windows (IBWs) in Bangladesh, where conventional and Islamic banking coexist. It explores how IBWs balance operational efficiency with Shariah...

...Ahmad Sodiq; Ririn Tri Ratnasari; Imron Mawardi; Anwar Allah Pitchay Purpose This study aims to examine the influence of Islamic leadership on employee commitment, knowledge sharing, sharia involvement, job satisfaction and employee performance in the Islamic banking industry in Indonesia...

...Moh. Muhlis Anwar; Silvi Asna Prestianawati Purpose This study aims to examine the relationships between brand innovativeness, brand love, brand loyalty and word-of-d ( WOM ) in the Islamic banking sector. It explores whether brand innovativeness directly strengthens brand loyalty or whether its...

... ( IWM ) and organizational commitment ( OC ) in the context of Indonesia’s Islamic banking sector. Grounded in the principles of amanah (trust), adl (justice), shura (consultation), and taqwa (piety), the study seeks to provide empirical evidence on the mechanisms through which leadership values rooted...

...Tri Wahyudi; Mahsina Mahsina; Muhammad Nawawi Purpose This study aims to examine the impact of intellectual capital ( IC ) on Islamic bank performance ( IBP ), using four performance indicators: asset turnover, return on assets, return on equity and non-performing loans. It further investigates...

...Aam Slamet Rusydiana; Irfan Nurfalah; Ririn Riani Purpose This research paper aims to analyze the fluctuating instability of Islamic banking in Indonesia and Malaysia by identifying early warning signs of banking crises, determining the lengthiest crisis durations and evaluating the stability...

... recommendations to enhance financial inclusion in Central Asia. SMEs Islamic finance Islamic banking Family business The economy of Uzbekistan relies heavily on small and medium-sized enterprises (SMEs), which contribute over 50% of the gross domestic product and employ nearly 80% of the workforce...

...Tayyaba Jabeen Fazal; Saqib Gulzar; Syeda Arooj Naz Purpose The purpose of this study is to analyse the impact of Islamic banking and conventional banking on Pakistan’s economic growth and to determine which sector exhibits greater resilience in the context of the COVID-19 pandemic. Design...

... classified four clusters, Cluster 1 includes a study that explores the challenges and empirical insights related to Shariah compliance and governance in Bangladeshi Islamic banks, while Cluster 2 focuses on the importance of strengthening the skills and professional standards of Shariah auditors...

... interact to reshape Islamic finance practice models and market structures? Islamic finance Systematic review Shariah-compliant finance Sukuk Islamic banking This study undertakes a comprehensive systematic literature review examining the evolution and current state of Islamic finance from...

... 06 11 2023 15 07 2024 07 01 2025 24 04 2025 26 06 2025 09 07 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Islamic finance Islamic banking Sukuk Zakat Economic growth Demand-following hypothesis...

...Nurul Huda Abdul Majid; Rosylin Mohd Yusof; Norazlina Abd. Wahab; Mohd Aamir Adeeb Abdul Rahim; Dimas Bagus Wiranatakusuma; Sisilia Marseila Tasman Purpose This paper aims to understand the resilience of Islamic banking by analyzing the existing literature to identify its determinants...

...Muhammad Shahrul Ifwat Ishak; Ahmad Akram Mahmad Robbi; Fathullah Asni; Mohd Hafiz Mohd Dasar Purpose This study aims to apply the principle of maalat in analysing the issue of overusing tawarruq contracts in the Islamic banking industry in Malaysia. Even though tawarruq...