Results 41 to 50 of about 364 (160)

Shariah non compliance risk in Bank Islam Malaysia Berhad / Wan Nur Aisyah Wan Adnan [PDF]

open access: yes, 2018
We live in a constantly changing environment. The changes happen without our own control. This applied to the Shariah non compliance risk in Bank Islam Malaysia Berhad. We will identify on how this risk happened.
Wan Adnan, Wan Nur Aisyah
core  

Corporate Governance and Shariah Compliance in Institutions Offering Islamic Financial Services

open access: yes, 2006
The structures and processes established within an institution offering Islamic financial Services (IIFS) for monitoring and evaluating Shariah compliance rely essentially on arrangements internal to the firm.
Grais, Wafik, Pellegrini, Matteo
core   +1 more source

Limits of Legal Certainty: A Commentary on the “Dana Gas” Case

open access: yesLaws
The “Dana Gas” case is considered one of the pivotal cases in the development of the Islamic financial industry. The case raised concerns about the limits of legal certainty, particularly the judiciary’s right to exercise “ijtihad” (juristic ...
Badreddine Berrahlia, Mourad Benseghir
doaj   +1 more source

“American Islam”: The Politics of Religious Authenticity in Iran

open access: yesDigest of Middle East Studies, Volume 35, Issue 3, Summer 2026.
ABSTRACT This article analyzes “American Islam” as a political category of religious authenticity in the Islamic Republic of Iran rather than as a fixed theological concept. Using a critical discourse‐analytic framework, it examines how Ayatollah Khomeini and Ayatollah Khamenei construct and operationalize the opposition between pure Muhammadan Islam ...
Fateh Saeidi
wiley   +1 more source

Vulnerabilities and risk mitigation in Indonesia’s halal poultry chain: Bridging compliance and practice

open access: yesOPSI
Halal risk mitigation in certified poultry processing is the focus of this study.  The primary objectives are to map the important risk points in the halal poultry supply chain, understand how certification criteria are applied, and evaluate how ...
Puji Handayani Kasih   +4 more
doaj   +1 more source

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 3, Page 3561-3606, March 2026.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro   +3 more
wiley   +1 more source

Return Autocorrelations and Volatilities of Kuala Lumpur Shariah Compliance That Coincide with Big News in Malaysia [PDF]

open access: yes, 2021
This paper investigates the long term return behyavior of Kuala Lumpur Shariah Compliance. This studies relies on two major time series investigation techniques, namely Econometric Modeling of returns; The Autoregressive model, Assumption of Linearity ...
Malini, H. (Helma)
core  

Follow up in shariah auditing: multiple approaches by takaful operators [PDF]

open access: yes, 2020
The growth of Islamic finance in Malaysia has been supported by strong financial institution structures and a robust regulatory framework. This include the function of shariah audit which has become mandatory since the issuance of Shariah Governance ...
Abdullah, Nurdianawati Irwani   +2 more
core   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

Bridging the Energy Gap in ASEAN: Scaling Green Finance and Carbon Markets for a Sustainable Transition

open access: yesWIREs Energy and Environment, Volume 15, Issue 1, March 2026.
This graphical abstract illustrates seven strategic pillars to advance a low‐carbon economy in ASEAN: Carbon Pricing & CBAM, Renewable Energy Auctions, Sustainable Finance Mobilization, Regional Carbon Trading Systems, Green Finance Standards, Private Sector Participation, and Digital‐Driven Monitoring & Trading. These elements aim to unlock investment,
Ohn Zin Lin   +4 more
wiley   +1 more source

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