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17 Abdul-Rahman, A.R. and Shariff, R.A.M. (2003). An Exploratory Study of Accounting on Ijarah as Practiced by Malaysian Financial Institutions. International Journal of Islamic Financial Services, 5 (3): Akhtar, A. (2011). at the Islamic Financial Intelligence Summit (IFIS). Text of speech available at: Aljedaibi, T. (2014). Fair Value Measurement and Islamic Financial Institutions: The Shariah Perspective and the Case of Saudi Banks, A thesis Submitted for the degree of Doctor of Philosophy, University of London. Available at: e_measurement_and_islamic_financial_institutions.pdf Bucheery, R.A.M. (2001). True and Fairview-An Islamic Perspective, thesis submitted for degree of PhD, University of Surrey. Emerging market centers (2014). World Islamic Banking Competitiveness Report , available at: Financial Accounting Standard (FAS) No. 1, (2010), General Presentation and Disclosure in the Financial Statements of Islamic Banks and Financial Institutions. Available at: Financial Accounting Standard (FAS) No. 3, (2010). Mudaraba Financing. Available at: Financial Accounting Standard (FAS) No. 4, (2010). Musharaka Financing. Available at: Financial Accounting Standard (FAS) No. 9, (2010). Zakat. Available at: Haniffa, R. and Hudaib, M. (2007). Locating Audit Expectations Gap within a Cultural Context: The Case of Saudi Arabia. Journal of International Accounting, Auditing and Taxation, 16 (2): Ibrahim, S.H.B.M. (2000). The Need for Islamic Accounting: Perceptions of Its Objectives and Characteristics by Malaysian Muslim Accountants and Accounting Academics. Ph.D. Thesis, University of Dundee, Dundee. International Accounting Standards Board. (2010). Conceptual framework, available at:

18 1393)5 01 # #. 108 Karim, R.A.A. (2001). International Accounting Harmonization, Banking Regulation, and Islamic Banks. The International Journal of Accounting, 36 (2): Karim, R.A.A. (1995). The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks. Accounting and Business Research, 100: Murtuza, A. (2002). Islamic Antecedents for Financial Accountability. International Journal of Islamic Financial Services, 4 (1): Napier, C. (2009). Defining Islamic Accounting: Current Issues, Past Roots. Accounting History, 14 (1-2): Qaradawi, Y. (1995). The Role of Values and Ethics in Islamic Economy (In Arabic). Cairo, Eygpt: Dar Wahba.

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