...Sofien Bessais; Habeebullah Zakariyah; Azman Mohd Noor Purpose Islamic financial institutions (IFIs) can gather provisioned funds from various sources, but they are prohibited from incorporating these funds into their profits or using them for personal gain as they are considered illegitimate...

...Surayyo Shaamirova; Mehmet SARAÇ Purpose This study aims to analyze Islamic financial institutions’ (IFIs) current financial engineering and product development procedures. Design/methodology/approach The paper is quantitative in nature and the survey questionnaire were collected from managers...

... The panel data techniques are conducted country-wise in each financial institution type: random-effect model, fixed-effect model and Hausman test. Findings The results of the first phase analysis that extends from 1 January 2020 to 30 October 2020 show that Islamic financial institutions are less...

...Shinaj Valangattil Shamsudheen; Ziyaad Mahomed Purpose This study aims to examine the burdening effect of Shariah knowledge on the sales performance of the salesforce at Islamic financial institutions (IFIs) with special reference to addressing the heterogeneous effects of work experience...

... attitude and perception toward Islamic finance; accounting and social reporting of Islamic finance; performance and risk management of Islamic finance; Islamic financial markets; and efficiency of Islamic financial institutions. Lastly, the authors identify research gaps in the existing Islamic finance...

... and information asymmetry. Finally, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the International Accounting Standards Board (IASB) are working together to strengthen co-operation between AAOIFI and the IASB toward a better understanding of issues relating...

... Board governance Conflicts of interest Corporate governance Islam Islamic financial institutions Shari'a Supervisory Board Article Type: 2013 Awards for Excellence From: International Journal of Islamic and Middle Eastern Finance and Management, Volume 7, Issue 1...

...Samy Nathan Garas Purpose The purpose of this study is to identify the relation between the conflicts of interest in the Shari'a Supervisory Board (SSB) in the Islamic financial institutions (IFIs) and six independent variables: the SSB executive position, the SSB remuneration...

...Samy Nathan Garas Purpose The Islamic financial institutions (IFIs) maintain better control over their transactions than conventional financial institutions (CFIs) through the existence of Shari'a Supervisory Board (SSB) and Shari'a Control Department (SCD). The purpose of this paper...