Browsing by Topic Islamic accounting

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Showing results 8 to 17 of 17
  • IE1002_reporting of islamic financial transactions.pdf.jpg
  • Book


  • Authors: Mohamed Ibrahim, Shahul Hameed (2012)

  • This study guide is to develop an understanding of the accounting issues in Islamic finance in the framework of Islamic accounting concepts. This guide covers the view od practices and issues in shariah review, and auditing in Islamic financial institutions and performance of analysis of Islamic banks.

  • the_impact_management_family_institution_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Osman, Mohammad Noor Hisham; Abdul Latiff, Ahmed Razman; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain (2018)

  • Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study : (i) to investigate the effect of selected auditor characteristics in terms of specialization, tenure, and fee on GC opinion issuance and (ii) to examine the moderating effect of management's, family's, and institution's influence on the relationship between auditor characteristics and GC opinion issuance. The study involves 644 Malaysian financially distressed listed companies in the period 2006 to 2012. The results of a panel logistic regression analysis show that auditor characteristics ...

  • implementation_of_internal_control_system_among_Malaysian credit_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Ariffin, Aishah; Mohd Hanif, Farahaini; Ali, Salwana; Abdul Razak, Nor Alyani; Muhamad Sori, Zulkarnain (2016)

  • This study aims to examine the perception on internal control system (ICS) practices among Malaysian credit co-operatives. Specifically, this study provides input to those who are involved in developing ICS in co-operative namely, the Board Members (BOARD), Internal Audit Committee (IAC) and management staff. Using Malaysian Co-operative Societies Commission (MCSC) definition on classification of co-operatives, four groups of respondent cooperatives based on size of cooperatives were developed i.e. micro, small, medium and large. After eliminating with incomplete data, 536 co-operatives were selected to be included in this study, where, two questionnaires were mailed to co-operatives'...

  • introduction_corporate_governance.pdf.jpg
  • Chapter in Book


  • Authors: Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham; Muhammad Sori, Zulkarnain; Abdul Latiff, Ahmed Razman (2015)

  • Over the last 10 years, Malaysian capital market has made significant progress in instilling an efficient and well-regulated marketplace together with a proper institutional framework for the regulation of the accounting profession. The shareholders and stakeholders interests are safeguareded through high quality corporate financial reporting and corporate governance. It is the aim of the book to provide evidence and research findings on relevant issues. This book is divided into three parts that consists of 11 separate chapters of academic research works. The chapters covered ranging from issues on corporate internet reporting practice, corporate social responsibility, corporate gov...

  • PhD_Islamic_banking_stability_efficiency and growth_the_market_discipline_Sharezan.pdf.jpg
  • PhD


  • Authors: Abd Rahman, Sharezan (2017)

  • This research empirically investigates the role of profit sharing investment accounts in providing market discipline and the extent to which PSIA influences Islamic banks' stability, efficiency and financing growth, thus complementing government supervision and regulation of Islamic banks. Data from 48 Islamic banks from 13 countries in different regions over the period 2007 to 2014 were collected. A two-step system generalized method of moments (GMM) was applied to estimate the equations. The fixed and random effects and the two-step difference GMM were also applied for comparison purposes ... Available in physical copy and downloadable format (Call Number: t HF 5686 P225 S531)

  • professionalizing_role_shariah_auditors_malaysia_generate_economic_benefits_shahul.pdf.jpg
  • Journal Article


  • Authors: Najeeb, Syed Faiq; Mohamed Ibrahim, Shahul Hameed (2014)

  • The paper presents arguments on the need for inventing the profession of Shari'ah auditing and why Malaysia should take the lead to create an Association of Chartered Shari'ah Accountants and Auditors (ACSAA) that can result in long run economic benefits for the country. The paper also critically analyzes how accounting and auditing membership is being exported worldwide by few dominant players to generate economic benefits for their respective origin countries and how existing Islamic accounting and auditing qualification suppliers have failed to deliver and create holistic Shari'ah accountants/auditors required to serve in an ideal Islamic economy. The paper proposes 2 models throug...

  • shariah_auditing_islamic_financial_institutions_exploring_gap_between_desired_actual_shahul.pdf.jpg
  • Journal Article


  • Authors: Kasim, Nawal; Mohamed Ibrahim, Shahul Hameed; Sulaiman, Maliah (2009-09-01)

  • Persistently high expectations from the operations of Islamic financial institutions (IFIs) appears to give way for a gap to exist between “what ought to be” shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that “what ought to be desired (the desirable)” may not coincide with “what is actually desired (the desired)” and in consequent “what is actually desired” may not be the same as “the actual” practice. This paper aims to explore empirically the gap between “the desired” and “the actual” practice of shariah auditing in IFIs in Malaysia. It is found that there exists a gap between the two concepts in terms of certain issues dis...

  • shariah committee and shariah governance .pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • Over the last few decades, the Islamic financial system has shown a strong and improved performance, where the global total assets of the industry as of end 2014 has exceeding USD2.0 trillion or a compounded annual growth rate (GACR) of 17.4% between 2009 and 2014. The Malaysia International Islamic Financial Centre (MIFC) reported monumental issuances in sovereign sukuks by the governments of the UK, Senegal, Hong Kong, South Africa and Luxembourg ammounting to USD 115 billion.

  • the_gatekeeper_of_financial_truth.pdf.jpg
  • Chapter in Book


  • Authors: Ramadili Mohd, Shamsher Mohamad; Muhammad Sori, Zulkarnain; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • The concept of Shariah governace has its foundation in the Qur'an and the Sunnah. Shariah (which literally means "the way") is the divinely ordained guidelines of conduct for Muslims in all aspects of their life, which includes financial matters. Any form of transaction, irrespective of financial or otherwise, must be free of any element of injustice to the transacting parties.

  • waqf_accounting_management_indonesian_waqf_institutions_ihsan_ibrahim.pdf.jpg
  • Journal Article


  • Authors: Ihsan, Hidayatul; Mohamed Ibrahim, Shahul Hameed (2011)

  • Purpose – The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach – Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings – The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting informat...

Browsing by Topic Islamic accounting

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 8 to 17 of 17
  • IE1002_reporting of islamic financial transactions.pdf.jpg
  • Book


  • Authors: Mohamed Ibrahim, Shahul Hameed (2012)

  • This study guide is to develop an understanding of the accounting issues in Islamic finance in the framework of Islamic accounting concepts. This guide covers the view od practices and issues in shariah review, and auditing in Islamic financial institutions and performance of analysis of Islamic banks.

  • the_impact_management_family_institution_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Osman, Mohammad Noor Hisham; Abdul Latiff, Ahmed Razman; Mat Daud, Zaidi; Muhamad Sori, Zulkarnain (2018)

  • Incidents where external auditors do not issue a going concern audit opinion (GC opinion) to companies having severe financial problems have been reported globally. This issue motivated this study : (i) to investigate the effect of selected auditor characteristics in terms of specialization, tenure, and fee on GC opinion issuance and (ii) to examine the moderating effect of management's, family's, and institution's influence on the relationship between auditor characteristics and GC opinion issuance. The study involves 644 Malaysian financially distressed listed companies in the period 2006 to 2012. The results of a panel logistic regression analysis show that auditor characteristics ...

  • implementation_of_internal_control_system_among_Malaysian credit_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Ariffin, Aishah; Mohd Hanif, Farahaini; Ali, Salwana; Abdul Razak, Nor Alyani; Muhamad Sori, Zulkarnain (2016)

  • This study aims to examine the perception on internal control system (ICS) practices among Malaysian credit co-operatives. Specifically, this study provides input to those who are involved in developing ICS in co-operative namely, the Board Members (BOARD), Internal Audit Committee (IAC) and management staff. Using Malaysian Co-operative Societies Commission (MCSC) definition on classification of co-operatives, four groups of respondent cooperatives based on size of cooperatives were developed i.e. micro, small, medium and large. After eliminating with incomplete data, 536 co-operatives were selected to be included in this study, where, two questionnaires were mailed to co-operatives'...

  • introduction_corporate_governance.pdf.jpg
  • Chapter in Book


  • Authors: Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham; Muhammad Sori, Zulkarnain; Abdul Latiff, Ahmed Razman (2015)

  • Over the last 10 years, Malaysian capital market has made significant progress in instilling an efficient and well-regulated marketplace together with a proper institutional framework for the regulation of the accounting profession. The shareholders and stakeholders interests are safeguareded through high quality corporate financial reporting and corporate governance. It is the aim of the book to provide evidence and research findings on relevant issues. This book is divided into three parts that consists of 11 separate chapters of academic research works. The chapters covered ranging from issues on corporate internet reporting practice, corporate social responsibility, corporate gov...

  • PhD_Islamic_banking_stability_efficiency and growth_the_market_discipline_Sharezan.pdf.jpg
  • PhD


  • Authors: Abd Rahman, Sharezan (2017)

  • This research empirically investigates the role of profit sharing investment accounts in providing market discipline and the extent to which PSIA influences Islamic banks' stability, efficiency and financing growth, thus complementing government supervision and regulation of Islamic banks. Data from 48 Islamic banks from 13 countries in different regions over the period 2007 to 2014 were collected. A two-step system generalized method of moments (GMM) was applied to estimate the equations. The fixed and random effects and the two-step difference GMM were also applied for comparison purposes ... Available in physical copy and downloadable format (Call Number: t HF 5686 P225 S531)

  • professionalizing_role_shariah_auditors_malaysia_generate_economic_benefits_shahul.pdf.jpg
  • Journal Article


  • Authors: Najeeb, Syed Faiq; Mohamed Ibrahim, Shahul Hameed (2014)

  • The paper presents arguments on the need for inventing the profession of Shari'ah auditing and why Malaysia should take the lead to create an Association of Chartered Shari'ah Accountants and Auditors (ACSAA) that can result in long run economic benefits for the country. The paper also critically analyzes how accounting and auditing membership is being exported worldwide by few dominant players to generate economic benefits for their respective origin countries and how existing Islamic accounting and auditing qualification suppliers have failed to deliver and create holistic Shari'ah accountants/auditors required to serve in an ideal Islamic economy. The paper proposes 2 models throug...

  • shariah_auditing_islamic_financial_institutions_exploring_gap_between_desired_actual_shahul.pdf.jpg
  • Journal Article


  • Authors: Kasim, Nawal; Mohamed Ibrahim, Shahul Hameed; Sulaiman, Maliah (2009-09-01)

  • Persistently high expectations from the operations of Islamic financial institutions (IFIs) appears to give way for a gap to exist between “what ought to be” shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that “what ought to be desired (the desirable)” may not coincide with “what is actually desired (the desired)” and in consequent “what is actually desired” may not be the same as “the actual” practice. This paper aims to explore empirically the gap between “the desired” and “the actual” practice of shariah auditing in IFIs in Malaysia. It is found that there exists a gap between the two concepts in terms of certain issues dis...

  • shariah committee and shariah governance .pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • Over the last few decades, the Islamic financial system has shown a strong and improved performance, where the global total assets of the industry as of end 2014 has exceeding USD2.0 trillion or a compounded annual growth rate (GACR) of 17.4% between 2009 and 2014. The Malaysia International Islamic Financial Centre (MIFC) reported monumental issuances in sovereign sukuks by the governments of the UK, Senegal, Hong Kong, South Africa and Luxembourg ammounting to USD 115 billion.

  • the_gatekeeper_of_financial_truth.pdf.jpg
  • Chapter in Book


  • Authors: Ramadili Mohd, Shamsher Mohamad; Muhammad Sori, Zulkarnain; Mohd Rasid, Mohamed Eskandar Shah (2015)

  • The concept of Shariah governace has its foundation in the Qur'an and the Sunnah. Shariah (which literally means "the way") is the divinely ordained guidelines of conduct for Muslims in all aspects of their life, which includes financial matters. Any form of transaction, irrespective of financial or otherwise, must be free of any element of injustice to the transacting parties.

  • waqf_accounting_management_indonesian_waqf_institutions_ihsan_ibrahim.pdf.jpg
  • Journal Article


  • Authors: Ihsan, Hidayatul; Mohamed Ibrahim, Shahul Hameed (2011)

  • Purpose – The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach – Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings – The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting informat...