Asian Journal of Accounting Perspectives, 2011 Banking, by its very nature, entails taking a wide array of risks. One such risk is reputational risk, which arises from operational failures, i.e. failures to comply with the relevant laws and regulations, or other sources.
Rusnah Muhamad
doaj +7 more sources
Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework [PDF]
, 2017 Purpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.
Avison, Lynn +3 more
core +1 more source
Investigating the impact of networking capability on firm innovation performance:using the resource-action-performance framework [PDF]
, 2020 The author's final peer reviewed version can be found by following the URI link. The Publisher's final version can be found by following the DOI link.Purpose The experience of successful firms has proven that one of the most important ways to promote co-
Amoozad Mahdiraji, Hannan +4 more
core +3 more sources
A Comparative Analysis between Shariah Audit and Shariah Review in Islamic Banks in Malaysia: Practitioners’ Perspective [PDF]
, 2020 This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based on reporting structure, independence, the scope of duties, technology used, guideline and methodology, coverage period, and officers’ qualification. The study employs
Endut, Wan Anisah +2 more
core +2 more sources
The implementation of sharia audit process, implication of sharia regulatory and human resource aspects [PDF]
, 2020 Purpose - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.Method - The population of this research is all of the intern ...
Rizqiani, Dian, Yulianto, Agung
core +2 more sources
Implementation of Auditing in Zakat Institutions: Case Studies of BAZNAS Riau and Pekanbaru [PDF]
, 2018 This paper examines the implementation of auditing in Zakat Institutions with a case study in BAZNAS Riau Province and BAZNAS Pekanbaru. Nowadays, the government and citizen's attention for zakat management has become so high.
Megawati, D. (Devi)
core +2 more sources
The Development of Shariah Risk Management Model (SRM-i) for the Use of Shariah Compliance Organizations [PDF]
, 2020 The Bank Negara Malaysia introduced Shariah Governance Framework (SGF) in 2011, does not state the needs to have proper risk management. The personal observation as a Shariah Manager and at the same time as the Shariah auditor, the experience has taken ...
Ahmad, Mohd Helmi, Lateh, Najahudin
core +2 more sources
Bibliometric Review of Corporate Governance of Islamic Financial Institutions Through AI-Based Tools [PDF]
, 2023 Purpose: Although corporate governance vis-à-vis Shariah governance (SG) has remained a cornerstone of research in Islamic financial institutions (IFIs), little is known about the themes covered by the plethora of studies conducted in this domain ...
Ali, Qaisar +5 more
core +2 more sources
Shariah Audit Practices in Malaysia: Moving Forward [PDF]
, 2020 The Shariah audit being a monitoring tool for ensuring Shariah compliance proved to be an important component in the operations of Islamic financial institutions (IFIs).
Fatihu Shehu Isa +2 more
core +2 more sources
Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators [PDF]
, 2019 This study conducts a cross-sectional, case-based field study comparing the planning processes in Shariah audit for three takaful operators in Malaysia.
Abdullah, Nurdianawati Irwani +2 more
core +2 more sources