... in isolation or as a mere compliance mechanism, this research seeks to explicate the broader causal pathways. Specifically, it aims to determine how Sharia audit acts as a strategic antecedent that drives institutional development through the mediating mechanisms of risk management, reputational capital...

... bilalezafar@gmail.com 09 03 2025 15 10 2025 24 01 2026 23 04 2026 15 06 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Shariah governance Generative AI Islamic finance Ethical AI Risk management...

... and enhances credit risk management in the Sukuk market while adhering to Islamic legal and ethical principles. Design/methodology/approach This study adopts a conceptual and analytical approach, drawing upon classical Islamic jurisprudence (fiqh) and modern financial engineering techniques...

... of their application on actual data will guide and encourage practitioners to manage the market risk of Islamic stock portfolios. Islamic finance Portfolio insurance OBPI CPPI Malaysian stock exchange Risk management As mentioned earlier, to our best knowledge, the literature needs to include...

...Tamader Albhlal; Mohamed Almofleh Purpose This study aims to explore how the components of risk: human vs. non-human have shaped SMEs risk management in a Muslim country such as Saudi Arabia as informed by Schatzki’s perspective on practice theory as flat ontology. Design/methodology/approach...

...Marziana Madah Marzuki; Wan Zurina Nik Abdul Majid; Nur Kamaliah Azis; Romzie Rosman; Siti Dalina Tumiran Purpose This paper aims to explore how fraud risk management is practiced in Malaysia and to identify the role of Maqasid Shariah in deterring fraud cases. At the end, this study aims...

...Seyedhesam Vaghfi; Sedighe Kamranrad; Fateme Keshvari Purpose The purpose of this study is to investigate the impact of innovation and differentiation strategy on financial performance with a focus on the role of risk management and intellectual capital of companies listed on the Tehran Stock...

... particular challenges to originators. Effective risk management is a key issue for CG in these areas. Design/methodology/approach A sequential explanatory case study method is employed, utilising the content analysis approach to extract information from various articles, reports and Sukuk case studies...

... Islamic banking Risk management G18 G21 G28 The COVID-19 pandemic that began in 2020 has resulted in a decline in economic activity in both advanced economies and emerging markets (Li et al., 2020). In Indonesia, the COVID-19 pandemic has led to a decline in growth in several key...

...Elias Abu Al-Haija; Asma Houcine Purpose The purpose of this study is to extend previous literature and examine risk management efficiency among Takaful (TI) and conventional insurance (CI) firms in the Kingdom of Saudi Arabia (KSA) and the United Arab Emirates (UAE). This study also aims...

...Abdul Rashid; Muhammad Akmal; Syed Muhammad Abdul Rehman Shah Purpose This study aimed at exploring the differential effects of different corporate governance (CG) indicators on risk management practices in Islamic financial institutions (IFIs) and conventional financial institutions (CFIs...

... Shariah supervisory board Risk management Shariah audit Shariah audit (SA) is an assessment of the extent to which Islamic financial institutions (IFIs) follow the principles and rules of Islamic law. Shariah auditing can be defined as the process of financial institutions that follow Islamic...

... the years 2015 to 2019. A descriptive (Observational design) data analysis approach is used in comparing both I-REITs by focusing on five different variables that include: portfolio, governance, financial performance, Shariah compliance and risk management. Findings The findings offer evidence of key...

...Salah Alhammadi; Simon Archer; Mehmet Asutay Purpose The purpose of this paper is to show how the choice and ongoing evaluation of a firm’s business model, as a matter of strategic guidance, are key aspects of corporate governance (CG), with particular reference to risk management (RM) in Islamic...

...Adel Elgharbawy Purpose This study aims to compare types and levels of risk and risk management practices (RMPs) including the recognition, identification, assessment, analysis, monitoring and control of risk in both Islamic and conventional banks. Design/methodology/approach A questionnaire...

... Other liabilities Equity investment in capital ventures Capital and Reserves Inventories Other assets Fixed assets Off-Balance sheet – Restricted Investment Account Source: Authors ALM Risk management Pillar 2 ROR risk Duration gap ICBs CCBs One...

... sufficient Islamic banks’ data are not available before 2008. Accordingly, the study explores the significant bank-specific and macroeconomic factors that fuel liquidity risk facing the sample banks. Islamic finance Islamic banks UAE Risk management Liquidity risk Liquidity ratio Bank size...

...Romzie Rosman; Abdul Rahim Abdul Rahman Purpose – The purpose of this study is to examine the nature of the risk management practices of Islamic banks as recommended by the Islamic Financial Services Board (IFSB) in managing their unique risks. This study also explores the differences in risk...

... Keywords: Financial risk, Islamic bank, Rate of return, Rate of return risk, Risk assessment, Risk management, Risk mitigation http://www.emeraldinsight.com/10.1108/JIABR-04-2014-001 This article originally appeared in Volume 3 Number 2, 2012. Journal of Islamic Accounting...

... that there are differences in the level of risk perception across funding modes. Also Islamic banks use extensively the traditional tools in mitigating risk. Practical implications – The paper discusses and analyses the current practices employed in the risk management of Islamic banks. It identifies the tools...