Purpose Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all relevant IFI regulations are in line with Sharīʿah rules and principles. Effective implementation of the...

Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional...

An effective system of rules, practices and processes by which Islamic Financial Institutions (IFIs) are directed and controlled to ensure their business operations are Shariah-compliant has important implications on their reputation and their future growth. The Shariah Committee is a mandated...

This study examines the differences in the relationships between different stakeholders in conventional and Islamic financial institutions. The accounting and finance literature identifies the major contractual relationships as being those between managers and shareholders (employment contracts)...

Purpose The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution's (IFI's) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial reporting...

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...

This research is focused on the topic of Sharia Governance (SG) in Indonesia. Among the main issues surround corporate governance in Islamic banking is the role of the Sharia Supervisory Board (SSB). The main role of this body is to ensure the compliance of Sharia law along the entire business...

Purpose The main purpose of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the Islamic banking industry. Design/methodology/approach This paper reviews the existing literature to build...

Purpose This paper aims to investigate the relationship between the composition of Shariʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study developed a...