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Keywords: SSB
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Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (7): 1283–1300.
Published: 18 December 2023
.... Both AAOIFI and SBP Shariah governance frameworks have similarities and differences in terms of the tenure of Shariah Supervisory Board (SSB) members, reporting line of SSB, number of SSB meetings, minimum experience of SSB members, primary duties of Shariah board, code of ethics and conduct for SSB...
Journal Articles
Journal of Islamic Accounting and Business Research (2021) 12 (1): 21–43.
Published: 18 December 2020
... the four hypotheses. Findings This study’s results report substantial non-compliance (the mean of compliance level with AAOIFI’s GSs over the covered years for the entire sampled IBs is 52.1%). The findings reveal that the Shariah Supervisory Board’s (SSB) remuneration, SSB’s members with only industry...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (1): 152–167.
Published: 20 January 2020
...Saed Ahmed Sulub; Zalailah Salleh; Hafiza Aishah Hashim Purpose This paper aims to identify the effects of some corporate governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of internal audit function (IAF) by Islamic banks in Sudan. Design/methodology...
