International Journal of Business Ethics and Governance 2022-08-06T13:28:22+00:00 Bahaaeddin Alareeni Open Journal Systems <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong><span class="style5">AIMS AND SCOPE</span></strong></p> <p class="style3" align="justify">To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues</li> <li>Value-based accounting and its relevance</li> <li>Theory of accounting firm</li> <li>Environmental auditing</li> <li>Corporate governance issues</li> <li>Public sector accounting</li> <li>Valuation of financial assets</li> <li>International capital flows</li> <li>Investment and portfolio management</li> <li>Islamic banking and finance</li> <li>Microstructures of financial markets</li> <li>Marketing</li> <li>Entrepreneurship and Social Enterprise</li> <li>Corporate Social Responsibility and Sustainability</li> <li>Business Policy and Strategic Management</li> <li>International Management and Organizations</li> <li>Organizational Behavior and HRM</li> <li>Operations Management and Logistics Research</li> <li>Controversial Issues in Management and Organizations</li> <li>Turnaround, Corporate Entrepreneurship, and Innovation</li> <li>Legal Issues, Business Ethics, and Firm Governance</li> <li>Managerial Accounting and Firm Financial Affairs</li> <li>Non-traditional Research and Creative Methodologies</li> <li>Financial reporting and accounting standards</li> <li>Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.</p> Analysis of the Cointegration Relationship between Concentration and Profitability: An Applied Study on the Jordanian Banking Sector for the Period (2000 - 2020) 2022-07-26T04:54:14+00:00 Hassan Alamro Sulaiman Ma'aitah Ali Aljaafreh <p>This study investigates the cointegration relationship between concentration and profitability in the Jordanian banking market for the period (2000-2020) using pooled mean group (PMG) and a panel autoregressive distributed lag (ARDL). The Herfindahl-Hirschman Index (HHI) and the market share index for the four largest banks (CR4) were employed using assets, deposits, and credit to represent the concentration in the banking sector. Profitability was represented by two indicators: the return on equity (ROE) and the return on assets (ROA). The study concluded that there is a cointegration relationship between concentration indicators and profitability indicators, with a negative significant impact of asset concentration on profitability in the long-term, and a positive significant effect of deposit and credit concentration on profitability.</p> 2022-08-06T00:00:00+00:00 Copyright (c) 2022 International Journal of Business Ethics and Governance The The impact of exports and imports on economic growth in Palestine during the period (2000-2020) 2022-07-25T21:05:14+00:00 mostafa omarya <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; text-justify: kashida; text-kashida: 0%; line-height: 115%;"><span style="color: #0e101a;">&nbsp; &nbsp;<em>&nbsp; &nbsp;&nbsp;This paper examines the relationship between exports, imports, and economic growth in Palestine. For this purpose, annual data for the periods 2000-2020 were tested using Johansen's Cointegration Analysis of the Vector Auto Regression model and Granger-Causality tests. And the regression test on the method of least squares (OLS) according to the result of the analysis, it was determined that there is no causal relationship between exports, imports, and economic growth in Palestine. On the other hand, we found that there is strong evidence of a positive relationship between imports and economic growth and from exports to economic growth. These results provide evidence that exports and imports are, therefore, seen as the source of economic growth in Palestine.</em></span></p> Copyright (c) Exploratory Study on Judicial Rulings Issued by Bahraini Courts in Litigations Related to the Lease Ending with Ownership (Ijarah Muntahiya Beltamleek) Mode of Financing 2022-07-18T06:41:57+00:00 Hamad Alshaikh <p>The research sheds light on the judicial rulings issued by the Bahraini civil courts, the Court of Cassation, and the Judicial Disputes Chambers, concerning the Ijara Muntahiya Beltamleek disputes, which is used by Islamic banks as a mode of financing to help customers acquire real estate property. Considering the principle of commitment to the donation that Islamic banks use to deter the procrastinating debtor, the research also aims to clarify the reasons that prompted the Kingdom of Bahrain to issue legislation to adopt the Sharia standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and use it as a reference to the judiciary when any conflict arises. The researcher seeks to show the most important gaps that may exist because of this change. The research concludes with some suggestions, recommendations, and ways to reduce the gaps in the future. The research analyzes the reasons for the judiciary readjustments of Islamic finance contracts, and the reasons for the emergence of those gaps. It concludes that the application of Sharia standards as a reference in disputes will contribute to the stability of Islamic banks, but it does not guarantee that other problems will not arise. More studies should be conducted on the most important differences between local laws and Sharia standards, in addition to training a sufficient number of judges, lawyers, and arbitrators on Islamic financial transactions. Finally, there is a need for a comprehensive study of Sharia standards to examine the gaps and weaknesses through which Islamic banks and their contracts may be affected.</p> 2022-08-06T00:00:00+00:00 Copyright (c) 2022 International Journal of Business Ethics and Governance Obstacles to the Application of Artificial Intelligence in Palestinian Income Tax Departments 2022-07-16T11:33:30+00:00 Zeina AlHaj <p>This study aimed to identify the obstacles to the application of artificial intelligence in the Palestinian income tax departments which are administrative obstacles, technical, human and financial obstacles. To achieve this goal, the researcher used, in addition to primary sources, the questionnaire as a tool for collecting information, which, along with demographic variables, formed four areas (the administrative field, the technical field, the human field and the financial field), so that each field contained a set of questions, in order to answer the questions and hypotheses of the study. The questionnaire was distributed to the study population of 115 employees in the Palestinian income tax departments in the West Bank.</p> <p>The data were statistically analyzed using SPSS, using the statistical treatments represented in frequencies, percentages, arithmetic averages, standard deviations to estimate the relative weight of the resolution items and One Way ANOVA in testing hypotheses related to all variables and the Cronbach Alpha equation to calculate the stability of the resolution. Among the most important results that have been reached is that the benefits of applying artificial intelligence in the Palestinian income tax departments is represented in the weak budget allocated to modernizing and developing electronic devices and software, and one of the most important recommendations is to allocate sufficient funds to purchase modern devices and technologies that help in the application of electronic management.</p> 2022-01-31T00:00:00+00:00 Copyright (c) 2022 International Journal of Business Ethics and Governance Possibility of Unifying the Sharia Reference in the Shariah Audit Profession in Islamic Financial Institutions 2022-06-30T13:23:18+00:00 Abdulnaser Omar <p>A juristic frame of reference is considered a crucial building block for Islamic banks, Shariah boards, and both internal and external Shariah audits. It is also important at the level of regulatory and supervisory authorities. In this regard, researchers in the Islamic banking industry and practitioners in the profession of Shariah audit are looking forward to crystallizing the idea of unifying the frame of reference for the Shariah pronouncements (<em>fatwa</em>) that are issued by the Shariah supervisory boards for regional and international Islamic financial institutions. </p> <p>This study discusses the topic of unifying the juristic frame of reference by relying on all the credible <em>fatwa </em>of Islamic banks that have been issued by various Shariah supervisory boards in a country or a jurisdiction and all the Shariah standards that have been issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The topic of unifying the juristic frame of reference is completely different than the concept of unifying juristic opinions. </p> <p>Based on the problem statement, the study aimed at identifying the concept of a juristic frame of reference, its nature, and its relationship with Islamic financial institutions. Moreover, the study analyzes the obstacles to unifying the juristic frame of reference within the Islamic banking system and its effectiveness in any Islamic financial institution. In this context, the study reached several conclusions and recommendations, namely the need for the regulatory and supervisory authorities to impose the implementation of Shariah and accounting standards issued by AAOIFI, and in the event a Shariah board of an Islamic financial institution did not follow a certain standard, disclosure should be made about such an incident. There is also the need to establish a supreme Shariah board in the central bank responsible for providing guidance and identifying the preponderant view when different <em>Shariah</em> boards of Islamic financial institutions differ on an issue not to unify the <em>fatwa</em>, but to support it with juristic evidence with the aim of disseminating knowledge among the new students.</p> 2022-08-02T00:00:00+00:00 Copyright (c) 2022 International Journal of Business Ethics and Governance