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

Recent 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...

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Main Authors:	Shafii Z., Abidin A.Z., Salleh S., Jusoff K.,, Kasim N.
Format:	Article
Language:	English
Published:	2017
Subjects:	Shariah audit; Shariah committee; Shariah governance framework
Online Access:	http://ddms.usim.edu.my:80/jspui/handle/123456789/15444
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id	my.usim-15444
record_format	dspace
spelling	my.usim-154442017-11-16T04:49:31Z Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee Shafii Z., Abidin A.Z. Salleh S., Jusoff K., Kasim N. Shariah audit; Shariah committee; Shariah governance framework Recent 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. 2017-11-16T04:49:31Z 2017-11-16T04:49:31Z 2013 Article 19909233 http://ddms.usim.edu.my:80/jspui/handle/123456789/15444 en
institution	Universiti Sains Islam Malaysia
building	USIM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universit Sains Islam i Malaysia
content_source	USIM Institutional Repository
url_provider	http://ddms.usim.edu.my/
language	English
topic	Shariah audit; Shariah committee; Shariah governance framework
spellingShingle	Shariah audit; Shariah committee; Shariah governance framework Shafii Z., Abidin A.Z. Salleh S., Jusoff K., Kasim N. Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee
description	Recent 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.
format	Article
author	Shafii Z., Abidin A.Z. Salleh S., Jusoff K., Kasim N.
author_facet	Shafii Z., Abidin A.Z. Salleh S., Jusoff K., Kasim N.
author_sort	Shafii Z., Abidin A.Z.
title	Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee
title_short	Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee
title_full	Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee
title_fullStr	Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee
title_full_unstemmed	Post implementation of shariah governance framework: The impact of shariah audit function towards the role of shariah committee
title_sort	post implementation of shariah governance framework: the impact of shariah audit function towards the role of shariah committee
publishDate	2017
url	http://ddms.usim.edu.my:80/jspui/handle/123456789/15444
_version_	1645153919962185728
score	13.211869

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

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