Journal of Islamic Accounting and Business Research: Volume 11 Issue 9

The influences of board of directors and management in Shariah governance guidelines of the Islamic banks in Bangladesh

Md. Kausar Alam, Muhammad Shahin Miah, Md. Naim Siddiquii, Mohammad Imtiaz Hossain

The purpose of this paper is to investigate the influence of board of directors (BODs) and management in the decision-making of Shariah supervisory board (SSB) and implementation…

Takaful operators: analysing segregated accounts between operator/participants

Ahmed Mansoor Alkhan, M. Kabir Hassan

The purpose of this paper is to provide an analysis on whether takaful operators actually maintain separated and segregated accounts between the operator and participants’ funds…

Product development in Islamic finance and banking in secular economies

Yusuf Dinc

As the global paradigm in economics shifts, Islamic economics is attracting more attention as an alternative sector. The most common and most active institutional structure of…

How do takaful operators choose which model to adopt? A case study from the Kingdom of Bahrain

Ahmed Mansoor Alkhan, M. Kabir Hassan

This paper aims to provide an analysis on how takaful operators choose, which takaful model to adopt when managing their insurance operations.

Selection of Value-at-Risk models for MENA Islamic indices

Wassim Ben Ayed, Ibrahim Fatnassi, Abderrazak Ben Maatoug

The purpose of this study is to investigate the performance of Value-at-Risk (VaR) models for nine Middle East and North Africa Islamic indices using RiskMetrics and VaR…

Corporate governance mechanism and the risk exposure of Islamic mutual funds: evidence from Islamic countries

Farrukh Naveed, Syed Zain Ul Abdin

This study aims to analyze the impact of corporate governance characteristics on the risk exposure of Islamic mutual funds prevailing in different Islamic countries (Pakistan and…

An institutional analysis of the emergence and institutionalisation of Islamic banking practices in Indonesia

A.K. Siti-Nabiha, Noval Adib

The purpose of this paper is to explore the purposeful actions of key actors who corroborated the emergence and institutionalisation of Islamic banking practices in Indonesia.

Does the Shariah committee influence risk-taking and performance of Islamic banks in Malaysia?

Mansor Isa, Siew-Peng Lee

This study aims to investigate how the Shariah committee in Islamic banks affects banks’ risk-taking behaviour and performance.