Reporting assurance for religious compliance in Islamic banks: are we there yet?

• Main Authors: Sheikh Hassan, Ahmad Fahmi, Mohd Haridan, Nurfarahin, Mohd Zamil, Nor Aiza, Muhammad, Junaina
• Format: Article
• Language: English
• Published: Serials Publications 2015
• Online Access: http://psasir.upm.edu.my/id/eprint/46150/1/Reporting%20assurance%20for%20religious%20compliance%20in%20Islamic%20banks%20are%20we%20there%20yet.pdf; http://psasir.upm.edu.my/id/eprint/46150/
• Institution: Universiti Putra Malaysia

Shariah boards (SBs) play a unique role by providing assurance on religious compliance of Islamic banks. In fulfilling this governance responsibility, SB members must exercise diligence, independence and be transparent at all times. In this study, we examine the distinct governance structure of Mala...