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Researcher Name
Abdullah Ibrahim Nazal 1 & Fuad Al Fasfus 2
Name Of Journal
Academy of Strategic Management Journal
Volume No.
Volume17, Issue 3, p1-15. 15p.
Date Of Publication
2018.03
Abstract
Islamic banks have to apply Islamic rules of accounting and finance because it is Islamic organization. It may accept International Financial Report Standard (IFRS) or apply its Islamic rules standards but it have to apply law despite its opposition to the Islamic rules. Different of these standards will cause gap to understand financial performance. This study explains the weakness points of financial performance information based on the analysis of financial reports and weakness of accepted auditing level by law. It concentrates on Jordan Islamic bank and its companies as case study. It will show weakness factors of understand strategy success based on analysis weakness of auditor types, auditor report gap and auditing report value. Pittaway (2004) explained the problem of networking and found that firms that not cooperate and which do not formally or informally change knowledge limit their knowledge in long term. There is need to understand dynamics of relation.
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