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Shariah governance reporting of Islamic banks : an insight from Malaysia

Aspiranti, Tasya; Qaisar Ali; Sudrajad, Oktofa Yudha; … - In: Cogent business & management 10 (2023) 2, pp. 1-20

This study examines the shariah governance reporting (SGR) of Islamic banks (IBs) through a reporting index comprised of six dimensions, namely shariah committee, shariah review, shariah audit, shariah risk, overall transparency, and investment account holders. The data between 2014-2018...

Persistent link: https://www.econbiz.de/10014503240

Validity of zakat ratios as Islamic performance indicators in Islamic banking : a congeneric model and confirmatory factor analysis

Nomran, Naji Mansour; Bin Haron, Razali - In: ISRA international journal of islamic finance : an … 14 (2022) 1, pp. 38-58

Purpose - This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of Islamic banks (IBs). It aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators....

Persistent link: https://www.econbiz.de/10013275663

Financial contracts in conventional and Islamic financial institutions : an agency theory perspective

Aljifri, Khaled; Kumar, Sunil - In: Review of business & finance studies : RBFS 4 (2013) 2, pp. 79-88

Persistent link: https://www.econbiz.de/10009741229

The impact of Shari'ah governance practices on Shari'ah compliance in contemporary Islamic finance

Alkhamees, Ahmad - In: Journal of banking regulation 14 (2013) 2, pp. 134-163

Persistent link: https://www.econbiz.de/10010355911

Religious entrenchment and agency costs

Nawaz, Tasawar; Virk, Nader Shahzad - In: Economics letters 179 (2019), pp. 83-86

Persistent link: https://www.econbiz.de/10012121711

Borad of director characteristics and audit report lag : Australian evidence

Singh, Harjinder; Sultana, Nigar - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 38-51

Persistent link: https://www.econbiz.de/10011374363

Internal corporate governance mechanisms and audit report lag : a study of Malaysian listed companies

Ummi Junaidda Binti Hashim; Rashidah Binti Abdul Rahman - In: Corporate board : role, duties & composition; … 8 (2012) 3, pp. 48-63

Persistent link: https://www.econbiz.de/10011375740

Corporate governance, auditing, and reporting distortions

Ramanan, Ram N. V. - In: Journal of accounting, auditing & finance 29 (2014) 3, pp. 306-339

Persistent link: https://www.econbiz.de/10010383838

Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservation in the Korean audit market

Kwon, Soo Young; Lee, Nam Ryoung; Ki, Eunsun - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 2, pp. 157-185

Persistent link: https://www.econbiz.de/10010339758

Developments in corporate governance and regulatory interest in protecting audit quality

Nicolăescu, Eugen - In: Economics, management and financial markets 8 (2013) 2, pp. 198-203

Persistent link: https://www.econbiz.de/10011543106