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    Shari‘ah harmonization in financial reporting standardization

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    Type
    Thesis
    Author
    Alahmari, Nouf Saleh
    Supervisor
    Bensaid, Benouda
    Subject
    Islamic banks
    financial reports standards
    Shariah harmonization
    Saudi Arabian Banks
    Date
    2017
    
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    Abstract
    The concept by Shariah harmonization in financial reporting standard Would be advantageous for Saudi Arabian banking system. This study aims at analyzing the perception of stakeholders in Saudi Arabian banks. The study Also examines the perception of insiders and outsiders of the banks about Islamic financial reporting standards by answering the statements on the factors : Shariah harmonization efforts for Islamic bank in financial reporting standard , Shariah harmonization as an important criterion to have single financial reporting standard, and choice between Shariah harmonization of practice de facto over harmonization of rules de jure. The data for the study was collected through administration of close –end questionnaire ( survey) and the responses of 110 respondents was used in data analyzing using ANOVA. The results of the study reveal that these is no significant difference in the perception of insiders and outsiders about all the factors included in this study .However , the respondents recognize the need for a framework for Islamic financial standards and for a unified fatwa for the banks .In addition, they disagree with the adoptions of IFRS by the Islamic banks. The finding of this study can be used by policy makers and banks managers to reshape the banking system according to the aspirations of the stakeholders .
    Publisher
    Effat University
    Collections
    Master of Science in Finance

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