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The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

This study aims to investigate the significant role of the Shariah Board (SB) in the innovation of digital finance products through SBs’ interaction with financial technology (FinTech).

By using semi-structured interviews, the paper examines 34 views and experiences of scholars and other practitioners from the FinTech and Islamic banking industries to gain an in-depth understanding of SBs’ Shariah compliance roles in FinTech inclusion in Malaysian Islamic banks (IBs).

Taking advantage of Malaysia’s comprehensive Shariah Governance Framework for IBs, the study highlighted the importance of SBs to better address the opportunities and challenges of financial innovation for the development of IBs with the inclusion of FinTech. The authors found that digital solutions and tools, such as Robo Advisory system and blockchain, enhance SBs’ roles by providing more effective and timely Shariah assurance regardless of the volume of data information and storage.

Given SBs significant roles in conforming to the Shariah, the study contributed significantly to assisting the regulatory and policy promulgation that enhance SBs’ integrity and credibility in response to the growth of IB infrastructures and financial innovation.

To the best of the authors’ knowledge, this is the first study to investigate the significant role of SBs in the innovation of digital finance products through their interaction with FinTech, while prior studies focused on the characteristics and structure of Islamic digital financial products.

This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs).

From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA can provide greater assurance to stakeholders in Malaysian IBs.

This study reported mixed acceptance from internal auditors on the proposed additional governance layer to be undertaken by the ESA. Generally, internal auditors reluctantly agreed that Shariah auditing by the ESA would enhance the quality of Shariah assurance but maintain several practical concerns regarding lack of guidelines on Shariah auditing, the additional cost to be borne by IBs and the possible tensions between the ESA and Shariah board (SB) amid the diverse Shariah interpretations available for experts in the field.

The critical point on the manifestation of an ESA in the contemporary IB practice brought by this study highlights the need for regulation and policy promulgation that embrace a comprehensive approach to Shariah audit process within the religio-ethical dogma of Islamic banking and the pragmatic approach to banking.

This study provides evidence on the expected role and competency of an ESA and explores the implications produced by its implementation in Malaysian IBs. This study also clarifies how IBs should delineate the role of Shariah assurance from SB to ESA.

According to the International Council on Monuments and Sites (ICOMOS) report of heritage at risk for 2011–2013, Cairo is facing serious conservation challenges after the revolution of 2011, witnessing aggressive cultural heritage vandalism. A marginalized inaccessible heritage site is considered one of the most vulnerable cultural assets. Existing studies focused on safeguarding accessible historical centers while insufficient attention is given to marginalized inaccessible heritage sites. The paper questions: how far the reaccess is preventive conservation action acting against possible encroachments? And if accessibility could stand as the key player promoting networks of marginal heritage landscapes, facilitating documentation and rehabilitation programs.

The research adopts both analytical and experimental approaches. The former departs from cartographic studies and systematic contextual surveys carried out in March 2017 and was updated in July 2019 concerning the delimitation of historic Cairo. It concludes by mapping marginal heritage besides classifying their value significance, urban risks and causes of inaccessibility. The latter phase structures a framework guiding accessibility interventions of marginal heritage and examines its applicability through a cross-case comparison between four sites while proposing accessibility interventions strategies.

Finally, the study offers a comprehensive assessment model for the new interventions measuring the contextual, economic, social and administrative influences of accessibility.

The framework is considered a decision-making tool defining marginalized heritage areas with the highest priorities of enactments. The study aims to facilitate the mission of governors, policymakers and experts in conserving problematic urban heritage through soft transformations.

Both the framework and the assessment model are based on social empowerment and involvement within different phases of design, management and monitoring plans.

It aims to perform new urban codification representing the contemporary identity of marginal heritage landscape in developing countries challenging heritage vandalism. It enables reconfiguring the delimitation of historic Cairo through proposing new parameters and guidelines.

This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure Standards by Islamic insurance (takaful) operators in the Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions.

This study uses a sample of 44 takaful operators in the SEA and the GCC regions. While corporate governance (CG) strength is measured by the use of the frequently examined variables of the board of directors and audit committee, Shari’ah governance strength is measured by the characteristics of the Shari’ah Supervisory Board (SSB). Content analysis is used to extract disclosure items from the 2014 annual reports. Agency theory, stakeholder theory and political economy theory are argued to support the hypotheses.

The results show that CG strength has a positive and significant effect on the voluntary adoption of AAOIFI Disclosure Standards by takaful operators, indicating that CG plays an important role in the disclosure of information in the annual reports of takaful operators. However, the results show a lack of association between SSB strength and voluntary adoption of AAOIFI Disclosure Standards. Our results suggest that the SSBs may not be as involved as the other CG mechanisms (such as a board of directors and audit committees) in reviewing financial reports. On another note, the level of the political right and civil liberties has a negative and significant effect on the voluntary adoption of AAOIFI Disclosure Standards, providing an indication that stakeholders in a community with greater freedom tend to be more active in pressuring takaful operators to provide more information to justify their existence in the community. Similar to SSB strength, the legal system is also found to have no significant association with the voluntary adoption of the AAOIFI disclosure standards.

This study provides stakeholders with a tool to evaluate the effectiveness of the governance role in increasing the transparency of takaful operators by examining the governance factors using a self-constructed disclosure index.

Our study is among the first to provide an in-depth analysis of voluntary adoption of AAOIFI Disclosure Standards for takaful operators in these two regions; therefore, this study has implications for regulators and standard setters. The findings of this study are expected to provide information to regulators and standard setters on the role of governance in improving the transparency of takaful operators.

The purpose of this paper is to develop an analytical account on the contemporary architecture of Cairo with emphasis on the past three decades, from the early 1990s to the present. The paper critically analyses narratives of the plurality of “isms”, within architectural vocabulary and discourse, that resulted from the contextual particularities that shaped it.

Three lines of inquiry are envisioned as overarching aspects of architecture: the chronological, the interventional and the representational. These discussions are underpinned by the discourse of decolonialisation and cosmopolitanism, posited sequentially by Frantz Fanon in The Wretched of the Earth (1961), and Ulrich Beck in The Cosmopolitan Vision (2004). The analysis expands to interrogate these two notions as prelude for reflecting on representations of selected projects: The Smart Village (2001); the Great Egyptian Museum (2002), Al-Azhar Park (2005), American University in Cairo New Campus (2008/2009), and the New Administrative Capital (2018).

The investigation on the interventional and the representational levels via aspects of discursivity and contradictions highlights that decolonisation and cosmopolitanism are two inseparable facets in the architectural practice in Egypt’s 21st century. These indivisible notions are based on idiosyncratic core to human experience, which emerged from concurrent overturning historical and secular everyday life striving to suppress ideological supremacy.

Further detailed examples can be developed to offer discerning elucidations relevant to both notions of cosmopolitanism and decolonialisation.

The paper offers novel theoretical analysis of Cairo’s most recent architecture. The reflection on the notions of decolonialisation and cosmopolitanism is a timely example of the complex cultural encounters that have shaped the Egyptian architecture, given the recent interventions by the “Modern State” that legitimised such notions.

The purpose of this paper is to emphasize that interest-rate benchmark cannot be used for pricing of Islamic financial products. This paper will help in pricing basis for Islamic financial products, which are currently based on interest-rate benchmarks. Shariyah perspective and ground realities are considered as evident to the viewpoint.

Viewpoint has been evident through comparison of conventional and Islamic financial product pricing, and through comparison of interest rate with macroeconomic indicators to analyze whether interest really represent economy, since Islamic finance based on real economic activities.

It has been analyzed that interest based benchmarks do not represent real economic activities.

This paper brings new light to the product development in Islamic financial instruments and institutions. Islamic finance should have its own footings in terms of product development.