Purpose: The objective of this paper is to conduct an extensive literature review on Shariah Audit practiced in Islamic Financial Institutions and finding the research gap in the existing literature.Methodology: The study is based on secondary data. The theoretical framework used in this paper...

Purpose - The purpose of this paper is to explore the question "Why is Shariah Governance Framework (SGF) important for Islamic banks?" Design/methodology/approach - A semi-structured face-to-face personal interview is used to accomplish the research objectives. This study has collected data...

This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks...

Purpose This paper aims to systematically review the existing studies on the relationship of Sharī'ah governance (SG), as represented by the Sharī'ah supervisory board (SSB), with firm performance of Islamic banks (IBs), to suggest opportunities for future research in this field....

The Islamic Banking and Finance is said to be the alternative to the conventional finance and banking system. Although it has been around for slightly more than forty years, the tremendous growth in Islamic Finance has seen the assets under management by the Islamic Financial Institutions (IFIs)...

Auditing in an Islamic framework would have wider scope than traditional auditing. In contemporary practice, the auditor is directly liable only to his clients, i.e. owners of the business being audited. He is not guided by religious principles; the quality of the managerial decisions, too, are...

SSB (or in some Islamic financial institutions known as shariah committee), is one of the most important governance mechanism of an IFI to ensure compliance with shariah. Compliance with shariah is the distinctive characteristic of an IFI as compared to conventional financial institutions....