Client and employee perceptions of Islamic banking in Saudi Arabia

The findings of the research reveal that religion was the main factor influencing client or employee decisions to deal with or work for Islamic banks. Profit potential, competitive services, and better access to finance also helped to attract the clients in different degrees. A survey of employees revealed that there were concerns with the lack of uniformity in accounting policies and auditing standards, and employees showed a lack of understanding and some confusion over the documentation of the new types of Shariah compliant transactions.