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Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI

The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields. In conjunction with IFIs emergence, the Accounting a...

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Main Authors: Amanullah, Muhammad, Mhd Zain, Muhammad Nabil Fikri
Format: Article
Language:English
English
English
Published: IIUM Press, International Islamic University Malaysia 2018
Subjects:
BP173.2 Sources of Islam
BP173.7 Islam and politics
Online Access:http://irep.iium.edu.my/47693/1/47693_Duties%20and%20Decision-Making%20Guidelines.pdf
http://irep.iium.edu.my/47693/2/47693_Duties%20and%20Decision-Making%20Guidelines_WOS.pdf
http://irep.iium.edu.my/47693/13/47693_Duties%20and%20Decision-Making%20Guidelines_SCOPUS.pdf
http://irep.iium.edu.my/47693/
http://journals.iium.edu.my/intdiscourse/index.php/islam/article/view/1229/793
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spelling my.iium.irep.476932019-06-25T04:09:25Z http://irep.iium.edu.my/47693/ Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI Amanullah, Muhammad Mhd Zain, Muhammad Nabil Fikri BP173.2 Sources of Islam BP173.7 Islam and politics The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields. In conjunction with IFIs emergence, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established and has issued numerous standards on accounting, auditing and also governance for IFIs. The researchers intend to review the duties and decision-making guidelines of the Sharī‘ah Committee prescribed by the AAOIFI in 2010. The review undergoes a thorough search and critical analysis of any related content about the topic throughout the whole standard. Some important results are: AAOIFI mentions directly the duties of the Sharī‘ah Committee along with the definition of this Sharī‘ah Committee. These duties are directing, reviewing and supervising. On the other hand, decision-making guidelines are indicated indirectly and they are scattered throughout the AAOIFI governance standards. IIUM Press, International Islamic University Malaysia 2018-12-19 Article PeerReviewed application/pdf en http://irep.iium.edu.my/47693/1/47693_Duties%20and%20Decision-Making%20Guidelines.pdf application/pdf en http://irep.iium.edu.my/47693/2/47693_Duties%20and%20Decision-Making%20Guidelines_WOS.pdf application/pdf en http://irep.iium.edu.my/47693/13/47693_Duties%20and%20Decision-Making%20Guidelines_SCOPUS.pdf Amanullah, Muhammad and Mhd Zain, Muhammad Nabil Fikri (2018) Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI. Intellectual Discourse, 26 (2). pp. 729-748. ISSN 0128-4878 http://journals.iium.edu.my/intdiscourse/index.php/islam/article/view/1229/793
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
English
topic BP173.2 Sources of Islam
BP173.7 Islam and politics
spellingShingle BP173.2 Sources of Islam
BP173.7 Islam and politics
Amanullah, Muhammad
Mhd Zain, Muhammad Nabil Fikri
Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
description The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields. In conjunction with IFIs emergence, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established and has issued numerous standards on accounting, auditing and also governance for IFIs. The researchers intend to review the duties and decision-making guidelines of the Sharī‘ah Committee prescribed by the AAOIFI in 2010. The review undergoes a thorough search and critical analysis of any related content about the topic throughout the whole standard. Some important results are: AAOIFI mentions directly the duties of the Sharī‘ah Committee along with the definition of this Sharī‘ah Committee. These duties are directing, reviewing and supervising. On the other hand, decision-making guidelines are indicated indirectly and they are scattered throughout the AAOIFI governance standards.
format Article
author Amanullah, Muhammad
Mhd Zain, Muhammad Nabil Fikri
author_facet Amanullah, Muhammad
Mhd Zain, Muhammad Nabil Fikri
author_sort Amanullah, Muhammad
title Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_short Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_full Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_fullStr Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_full_unstemmed Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_sort duties and decision-making guidelines for shari'ah committee: an overview of aaoifi
publisher IIUM Press, International Islamic University Malaysia
publishDate 2018
url http://irep.iium.edu.my/47693/1/47693_Duties%20and%20Decision-Making%20Guidelines.pdf
http://irep.iium.edu.my/47693/2/47693_Duties%20and%20Decision-Making%20Guidelines_WOS.pdf
http://irep.iium.edu.my/47693/13/47693_Duties%20and%20Decision-Making%20Guidelines_SCOPUS.pdf
http://irep.iium.edu.my/47693/
http://journals.iium.edu.my/intdiscourse/index.php/islam/article/view/1229/793
_version_ 1643619599546056704
score 13.211869

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