...-use rights only Shariah audit Shariah governance Shariah supervisory board Islamic banking IFIs Bibliometric analysis In recent decades, the Islamic banking sector and Islamic institutions have seen increased growth, which has focused attention on Shariah audit contenders...

...Angga Septian Prayoga; Dodik Siswantoro Purpose This study aims to examine the relationship between sustainable activities and financial performance under the moderation of the Shariah supervisory board (SSB) of Islamic banks (IBs). Design/methodology/approach The sample consists of IBs...

... 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...

... of the Shariah Supervisory Board (SSB) as a Shariah regulatory authority or an internal mechanism of Shariah Governance Framework (SGF) in the development and formation of Islamic financial institutions (IFIs) would also be addressed. Design/methodology/approach The paper implements an analytical approach...

...Md. Kausar Alam; Suhaimi Ab Rahman; Mosab I. Tabash; Oli Ahad Thakur; Sharif Hosen Purpose The main aim of this research is to ascertain the expected duties and performed roles and functions of the Shariah supervisory boards (SSBs) of Islamic banks in Bangladesh. Design/methodology/approach...

... of shares of equal value, registered in the name of the owner, as joint owners of shares in the venture capital or whatever shape it may take, in proportion to […] each one’s share therein (IDB, 2000). Determinants Moderating Shariah Supervisory Board Sukuk legitimacy...