Sharī'ah audit quality and identify the factors that affect it. Design/methodology/approach The current literature of … Sharī'ah audit. Findings The paper suggests that for a better Sharī'ah compliance at Islamic banking institutions (IBIs … factors that affect the quality of the Sharī'ah audit. Assessment and identification of Sharī'ah risk in different financial …

Islamic banks cannot launch any operations and offerings unless a Sharī’ah approval is issued from their respective … Sharī’ah boards. Hence, it becomes of utmost important and useful to find out the factors that affect the credibility of … Sharī’ah approvals. To achieve this objective, first, six factors, namely, the methodology, format, product manual (istiftā …

This study ranks 1235 companies operating in 10 different Islamic countries according to their degree of Shari'ah … convergence and investigates the relationship between a firm's market-to-book ratio and convergence to Shari'ah rules. We … determine Shari'ah screening variables by reviewing existing Shari'ah market indices and their screening rules; variable weights …

Purpose This paper aims to systematically review the existing studies on the relationship of Sharī'ah governance (SG …), as represented by the Sharī'ah supervisory board (SSB), with firm performance of Islamic banks (IBs), to suggest …