Results 61 to 70 of about 170 (148)

Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings

Riset Akuntansi dan Keuangan Indonesia
ACFE Indonesia in 2025 confirmed that most of the surveyed cases occurred because internal employees exploited weak controls. Employees who committed fraud occurred at all levels, namely operational staff/employees were most involved, especially in the ...
Iwan Fakhruddin, Ani Kusbandiyah, Dwi Winarni, Norlia Mat Norwani   +3 more
doaj   +1 more source

Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 2, Page 2728-2745, March 2025.
ABSTRACT Driven by the escalating interests on environmental, social, and governance (ESG) issues, we investigate the impact of internal and external governance mechanisms, specifically board sustainability committee (SC) and external assurance (EA), on banks' ESG performance.
Yunice Karina Tumewang, Taha Almarayeh, Esraa Alharasis   +2 more
wiley   +1 more source

Myth Busting in a Post‐Assad Syria

Middle East Policy, Volume 32, Issue 1, Page 3-21, Spring 2025.
Abstract This article challenges common misconceptions about the fall of Syrian President Bashar al‐Assad. It debunks the notion of a simplistic rebel/regime dichotomy and instead delineates the diversity of actors and interests in a post‐Assad Syria.
Rob Geist Pinfold
wiley   +1 more source

CRITICAL FACTORS AFFECTING THE SUCCESS OF SHARI‘AH GOVERNANCE: INSIGHTS FROM ISLAMIC FINANCIAL INSTITUTIONS

Hamdard Islamicus
This study examines the critical role of Shariah governance, particularly the impact of Shariah supervisory boards (SBBs) within the corporate governance framework of Islamic financial institutions (IFIs).
OMER FARUK TEKDOGAN, ALI CAN YENICE, HUSEYIN BURGAZOGLU   +2 more
doaj   +1 more source

Analyzing Cryptocurrency Security Risks: A Comprehensive Survey of Saudi Arabian Perspectives

IET Information Security, Volume 2025, Issue 1, 2025.
Purpose: This study explores cryptocurrency security concerns in the context of Saudi Arabia, focusing on a cross‐sectional survey to assess evolving technical threats and public risk perceptions. While regulatory concerns are acknowledged, the primary emphasis is on security risks, making this one of the few studies to specifically investigate digital
Abeer Abdullah Alsadhan, Naghmeh Moradpoor   +1 more
wiley   +1 more source

A COMPARATIVE STUDY ON SHARIA GOVERNANCE AND SUPERVISORY AUTHORITY IN ISLAMIC BANKING OF INDONESIA AND MALAYSIA

Malaysian Journal of Syariah and Law
One of the critical aspects in the development of Sharia banking is Sharia compliance, which differentiates Islamic banks from conventional banks. To ensure adherence to Sharia principles, a sound supervisory mechanism is required which is undertaken by
Jaenal Arifin, Rahma Aulia, Labib Nubahai, Muhammad Aunurrochim Mas'ad Saleh, Melinda Berliana   +4 more
doaj   +1 more source

The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks

Journal of Emerging Economies and Islamic Research, 2021
This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social performance.
openaire   +2 more sources

On the Design of Islamic Blended Microfinancing for Refugee Entrepreneurship: An Institutional Logic Perspective

Global Policy, Volume 16, Issue S1, Page 25-37, January 2025.
ABSTRACT Uncovering apt policy for refugee self‐reliance is intricate. Refugee entrepreneurship is often hailed as the way forward for such an objective as it deciphers ‘Canvas Ceiling’. However, the lack of financing for unfeasible and unbankable refugee entrepreneurs prevents this from materialising. This article proposes Islamic blended microfinance
Wahyu Jatmiko, A. Azizon, Raditya Sukmana   +2 more
wiley   +1 more source

Urgensi Penerapan Kepatuhan Syariah pada Perbankan Syariah (Telaah Konseptual-Analitis)

Asy Syar'iyyah: Jurnal Ilmu Syariah dan Perbankan Islam, 2017
The issue of shariah compliance is increasingly important, given that Islamic finance is always challenged by demand from market participants to be innovative and business oriented (eg.
Wulpiah Wulpiah
doaj   +1 more source

Committed Actors, Institutional Complexity, and Pathways to Compromise: The Emergence of Islamic Banking in Germany

Journal of Management Studies, Volume 62, Issue 1, Page 408-445, January 2025.
Abstract The formation of the first Islamic bank in Germany in 2015 came with considerable tensions at the interface of the religious logic, on the one hand, and the state logic, on the other. With the Islamic religious logic being novel to the German field of banking and finance, innovative templates were established to deal effectively with the ...
Ali Aslan Gümüşay, Renate E. Meyer, Markus A. Höllerer   +2 more
wiley   +1 more source