The establishment and operation of Islamic banking and finance is governed by Shari'ah principles. These specific underlying principles give a new dimension to its governance structure, which is known as Shari'ah Governance. The aim of this research is to examine the theoretical…
This thesis critically explores the reflexivity and resistance of Indonesian Islamic Financial Institutions (IIFIs) towards International Accounting Standards Board (IASB) and Accounting and Auditing Organisation of Islamic Financial Institutions (AAOIFI) financial reporting sta…
This thesis deals with the issue of financial development in Egypt at the sectoral, macroeconomic and household levels over the period 1960-93. The thesis is organised in ten chapters, including a summary of the main results in chapter (10). Chapter (1) provides an introduction …
Since the mid-1980s, Algeria has embarked on a programme of comprehensive financial liberalisation to establish a market-oriented financial system, and to develop the role of the Algiers Stock Exchange in the mobilisation of financial resources. The transition from a centrally p…
Customer satisfaction (CS) is critical to success in banking. However, there is little agreement on which antecedents can be employed to achieve it. Moreover, in the context of Islamic banking, religiosity plays a major role in affecting customers' choice of bank and banking sat…
In response to the spectacular financial reporting failures in Western economies in the early 21st century, the UK has undergone a series of regulatory reforms and the Ethical Standards (ES) by the Auditing Practices Board (APB) are among the most prominent. While the issues of …
One of the main aims of financial liberalisation was to increase banking sector competition. Different policies were prescribed for this with one of the ultimate objectives being that banks would be able to lend without any constraint. If banks are able to lend their deposits fu…
There has been a new wave of merger and acquisitions (M&A) activity since the early 1990's across the world, much of this occurring in the financial services industry. This trend has affected Europe as well where the landscape of the financial services industry has been changing…
The concept of corporate social responsibility (CSR) has had a long and varied history since its beginnings in the 1930s with the seminal work of Berle and Means. Many occidental studies regarding CSR have concentrated on natural environmental management and the influence of soc…
This research deals with the concept of bankruptcy (al-iflās) under Islamic law in detail with special reference to Sunni schools of law (al-madhāhib). To do this, the Qur'an, Hadith, their commentaries and classical manuals of Sunni schools are consulted. It also deals with Eng…
Enlightenment discourse advanced an idiosyncratic cognitive framework and epistemology that rationalized the overturning of usury laws. Under capitalism, money innately changed as banks gained the institutional right to create credit and lend it into existence at interest. The i…
The current thesis consists of three essays analysing recent corporate governance (CG) reforms in Middle Eastern and North African (MENA) countries. The three essays place emphasis on three closely related CG topics that quantitatively seek to investigate the extent to which MEN…
Libya is an emerging market in the Middle East and North Africa (MENA) region. Early efforts to encourage financial market development in the 1990s were re-energised after the lifting of UN sanctions in 2003 following dramatic changes in the Libyan financial market. One of these…
Academic and professional attention towards ethics in business in general and audit ethics in particular has grown significantly following well-documented audit failures and corporate scandals. Several empirical studies have been carried out to investigate the factors underlying…
This thesis consists of three essays on sovereign risk and banking. In the first essay, we examine the determinants of sovereign risk in the Eurozone focusing on the recent crisis episode and search for a self-fulfilling contagion link by using an exogenous ECB policy announceme…
This thesis consists of three essays examining different aspects relevant to the banking sectors of developing economies. The first two essays focus on Emerging Europe a region with one of the highest foreign bank presence in the world - to study the impact of foreign bank owner…
This thesis investigates the use of ICT in Saudi Arabia to support collaboration between segregated genders. It attempts to understand the emerging technology practices of workers in higher education institutions, which are aimed at bridging the culturally imposed spatial divide…
This thesis investigates the effectiveness of Corporate Governance (CG) reforms in Pakistan. Using a sample of 160 Pakistani firms from 2003 to 2013 and governance data collected manually from the annual reports, this thesis investigates seven closely related and important corpo…
Privatization is a debated topic for decades now. This study assesses the results of the Egyptian privatization programme. The study assess the impact of privatization on 61 IPO privatized companies for a period of 16 years. The objective of the study is to examine two key aspec…