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Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee

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dc.citedby2
dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsIslamic Finance and Wealth Management Institute (IFWMI)
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.affiliationsRHB Islamic Bank
dc.contributor.affiliationsPerdana School of Science, Technology and Innovation Policy (UTM Perdana School)
dc.contributor.affiliationsUniversiti Teknologi MARA (UiTM)
dc.contributor.authorShafii Z.en_US
dc.contributor.authorAbidin A.Z.en_US
dc.contributor.authorSalleh S.en_US
dc.contributor.authorJusoff K.en_US
dc.contributor.authorKasim N.en_US
dc.date.accessioned2024-05-29T01:58:18Z
dc.date.available2024-05-29T01:58:18Z
dc.date.issued2013
dc.description.abstractRecent issuance of Shariah Governance Framework by Bank Negara Malaysia has shown a significant impact towards the establishment of the Shariah audit and consequently, towards the role of the Shariah Committee. It is the aim of this paper to study on the impact of the Shariah audit function towards the role of Shariah Committee with regards to the post implementation of the Shariah Governance Framework. The study adopts a single case study research. Findings from invdepth interviews reveal that the Shariah audit function has an added value in ensuring the compliance towards the Shariah principles. This study also provides challenging issues faced by the Shariah Committee of the selected establishment. Hence, it is believed that this study can be benefited by other IFIs in improving their Shariah Committees structure. Future studies could be done to examine post implementation effect of the adoption of Shariah governance framework in the context of other functions such as Shariah research, Shariah risk management and Board of Directors. � IDOSI Publications, 2013.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.5829/idosi.mejsr.2013.13.1874
dc.identifier.epage11
dc.identifier.issn19909233
dc.identifier.issueSPLISSUE
dc.identifier.scopus2-s2.0-84879489924
dc.identifier.spage7
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84879489924&doi=10.5829%2fidosi.mejsr.2013.13.1874&partnerID=40&md5=9463735ca4227ffad70b8020ff46c5f2
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/9991
dc.identifier.volume13
dc.languageEnglish
dc.language.isoen_USen_US
dc.relation.ispartofMiddle East Journal of Scientific Researchen_US
dc.sourceScopus
dc.subjectShariah auditen_US
dc.subjectShariah committeeen_US
dc.subjectShariah governance frameworken_US
dc.titlePost implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committeeen_US
dc.typeArticleen_US
dspace.entity.typePublication

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