Search Results - subject:"IFIs"

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Comparative study on AAOIFI FAS 1 and IAS 1 and exploring the compliance of AAOIFI FAS 1 for Islamic Financial Institutions (IFIs) in Brunei and United Arab Emirates (UAE)

Samra, Norizatul Aqilah; Besar, Mohd Hairul Azrin Haji - In: Journal of business and economic analysis : (JBEA) 6 (2023) 3, pp. 299-339

, it seeks to assess the level of compliance of Islamic Financial Institutions (IFIs) in the United Arab Emirates (UAE) and … standard on General Presentation and Disclosures. The study found that UAE IFIs displayed greater compliance with AAOIFI FAS 1 … between AAOIFI FAS 1 and IAS 1, offering valuable insights into compliance levels among IFIs in the UAE and Brunei. However …

Persistent link: https://www.econbiz.de/10015191117

The forgotten lender : the role of multilateral lenders in sovereign debt and default

Bru Muñoz, María - 2023

Persistent link: https://www.econbiz.de/10014248287

Escaping the fragility/conflict poverty trap: How the interaction between service delivery, capacity development and institutional transformation drives the process of transition out of fragility

Dia, Mamadou - 2022

regressed. The main reason for the poor value for money is that while International Financial Institutions (IFIs) have spent …

Persistent link: https://www.econbiz.de/10013330852

Adoption of the COSO methodology for internal Sharīʿah audit

Bouheraoua, Said - In: ISRA International Journal of Islamic Finance 14 (2022) 2, pp. 221-235

Purpose - Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to … the integrity of IFIs, by reducing Shariīʿah non-compliance risks. This study aims to examine the internal control … which it can be incorporated in the Sharīʿah-compliance function of IFIs. Design/methodology/approach - This study adopts a …

Persistent link: https://www.econbiz.de/10015052269

Adoption of the COSO methodology for internal Sharīʿah audit

Bouheraoua, Said; Fares Djafri - In: ISRA international journal of islamic finance : an … 14 (2022) 2, pp. 221-235

Purpose Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to … the integrity of IFIs, by reducing Shariīʿah non-compliance risks. This study aims to examine the internal control … which it can be incorporated in the Sharīʿah-compliance function of IFIs. Design/methodology/approach This study adopts a …

Persistent link: https://www.econbiz.de/10013382223

Escaping the fragility/conflict poverty trap : how the interaction between service delivery, capacity development and institutional transformation drives the process of transition out of fragility

Dia, Mamadou - 2022

regressed. The main reason for the poor value for money is that while International Financial Institutions (IFIs) have spent …

Persistent link: https://www.econbiz.de/10013175735

Individual and societal learning allow globally financed developmental cooperation

Ahamer, Gilbert - In: International journal of foresight and innovation … 16 (2023) 2/4, pp. 107-127

Persistent link: https://www.econbiz.de/10015064468

Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions

Kamaruddin, Muhammad Iqmal Hisham - In: ISRA International Journal of Islamic Finance 12 (2020) 3, pp. 401-417

accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs' operations. Thus, The … purpose of this paper is to identify issues related to governance and internal control of SNCI in selected IFIs in Malaysia … management in relation to the internal control for SNCI in IFIs. Interviews were conducted with officers of the Sharīʿah and …

Persistent link: https://www.econbiz.de/10012600433

Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions

Mustafa Mohd Hanefah; Muhammad Iqmal Hisham Kamaruddin; … - In: ISRA international journal of islamic finance : an … 12 (2020) 3, pp. 401-417

accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs' operations. Thus, the … purpose of this paper is to identify issues related to governance and internal control of SNCI in selected IFIs in Malaysia … management in relation to the internal control for SNCI in IFIs. Interviews were conducted with officers of the Sharīʿah and …

Persistent link: https://www.econbiz.de/10012517357

Fintech and Islamic Finance-challenges and Opportunities

Saba, Irum; Kouser, Rehana; Chaudhry, Imran Sharif - In: Review of economics and development studies 5 (2019) 4, pp. 581-590

Persistent link: https://www.econbiz.de/10012209185