.... As the used approach was usually keen to address the issue ontologically as a practice problem, outward built-in solutions such as corporate governance and shari’ah compliance monitoring were prevalent in the literature. Nonetheless, despite their practical essence, such explanations have not solved...

... to the principles of Shari’ah. Generally, three participants are involved in the issuance process of a sukuk: the originator (the fundraiser), the special purpose vehicle (SPV) and the sukuk holders (investors) (Yesuf, 2016). An originator is an entity that raises funds. An SPV...

..., the authors’ evidence indicates that the existence of the Shari’ah supervisory boards helps foreign directors be more effective monitors. Research limitations/implications The current study focuses on banks only which makes its results subject to sample bias; there are many other forms...

...Nor Aishah Mohd Ali; Zurina Shafii; Shahida Shahimi Purpose The purpose of this study is to identify the competencies required of Shari’ah auditor (SAR) in the Islamic banking environment. Design/methodology/approach A qualitative approach using a multiple-case study through the semi...

...; the sources for granting QH; how QH would be recovered; the limits of QH; and the farmer’s purpose for accruing such a debt (for crops or non-crops activity). These issues will be addressed within the confines of the Shari’ah (Islamic law) parameters and are presented in Section 4 of this paper...

.... Design/methodology/approach – A qualitative research method was used based on documentary and textual analysis of the Shari’ah fundamentals (Islamic legal sources) and relevant accounting standards and regulations. Findings – The paper found that the TFVO is relevant and applicable in Islamic...

... with commandments and sacraments. Centrality of the environment in the Shari’ah and the Islamic injunction to command right and forbid wrong are suggestive of an affirmative sustainability agenda for IFIs. Practical implications – Implications and opportunities for corporate managers, environmental movements...

... of Malaysian financial institutions, the results may not be generalizable to other organizations. The findings of this study highlight the importance for IFIs to have integrated enterprise systems. Besides assisting in complying with Shari'ah and regulatory requirements, the integrated systems also...