Independence from the perspective of the <i>Shari'ah</i> committee

Abidin, Nor Hafizah Zainal; Yasin, Fatimah Mat; Abidin, Ahmad Zainal

doi:10.1108/ajar-07-2020-0053

Cited by 5 publications

(4 citation statements)

References 15 publications

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“…In summary, independence in auditing is a complex concept that encompasses both the auditor’s state of mind and the stakeholders’ perception of independence. The ISA defines independence in fact and independence in appearance as two related but distinct components of independence that are crucial for maintaining the credibility and integrity of the audit process (Zainal Abidin et al , 2020). An internal auditor is a crucial instrument for corporate management to enhance and improve work within an organisation.…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Internal auditors’ independence under workplace bullying stress: an investigative study

Taha

2023

JIABR

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Purpose This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries. Design/methodology/approach A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling. Findings The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector. Practical implications Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development. Originality/value To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.

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Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Internal auditors’ independence under workplace bullying stress: an investigative study

Taha

2023

JIABR

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“…Nevertheless, it should be noted that having top Shari'ah characters in SC does not necessarily guarantee optimal Shari'ah-compliance monitoring of IFIs (Razak 2019). The SC members must make certain that they have the time and commitment to prepare and attend the meetings of the respective IFIs in which they hold directorships (Abidin et al, 2020). Concerning this, Hasan (2014) draws attention that SC members should limit the number of their appointments due to time constraints.…”

Section: Table 2 Results Of the Logit Modelmentioning

confidence: 99%

Social Awareness and Creativity Enhancement Program Through E-Learning Platform: A Case of Maizbhander Foundation's Meddhabikash Program, Fatikchari, Bangladesh

Hoque¹,

Nasheen²,

Asgor

et al. 2021

aesr

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Due to the pandemic situation, the whole world is in turmoil. The educational activities are being conducted via an e-Platform in Bangladesh. Social awareness and creativity enhancement Programs have also been limited from the wide range of conventional mode to virtual mode. In the meantime, many Social organizations and educational institutions have failed to manage their regular activities due to lack of technological support. Therefore, the purpose of this study is to examine the success of social awareness and creativity enhancement programs through the e-Learning platform. In order to measure the success of the program a quasi-experimental research design has been applied. In order to collect data, a well-structured creativity, and awareness scale has been adapted. A questionnaire has been administered twice with the same sample. Once before the program offered and again after their participation in the program. The test-retest reliability of the scale would also check with a minimum of α=.80. Therefore, the findings of the research will show how much the effectiveness of those activities increased. This study will assist the social workers, teachers, students and concerned authority in operating creativity enhancement related co-curricular and non-credited program through self-regulated distance learning in a developing country.

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“…Prior studies have examined the roles, power, functions, and independence of SSB members in the context of Malaysia (Hassan, 2012;Sori et al, 2015;Zainal Abidin et al, 2020) and Bangladesh (Alam and Miah, 2021). Hassan (2012) recommended that further research investigate the "independence and effectiveness" of the Shariah department officers as they perform a significant role in accomplishing SG functions.…”

Section: Introductionmentioning

confidence: 99%

“…Prior studies have examined the roles, power, functions, and independence of SSB members in the context of Malaysia (Hassan, 2012; Sori et al. , 2015; Zainal Abidin et al. , 2020) and Bangladesh (Alam and Miah, 2021).…”

Section: Introductionmentioning

confidence: 99%

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh

Alam

Tabash

Thakur³

et al. 2022

AJAR

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PurposeThe study aims to examine the independence and effectiveness of the Shariah department officers of the Islamic banks in Bangladesh as the Shariah supervisory board (SSB) provides the annual Shariah report and Shariah resolutions based on the reports of the Shariah department officers.Design/methodology/approachThe study applied a qualitative case study to achieve the research objectives. Data were collected through face-to-face interviews with the regulators, Shariah supervisory boards, Shariah department executives, and experts from the central bank and Islamic banks of Bangladesh.FindingsThe study illustrates that Shariah department officers/Shariah officers in Bangladesh seem to lack independence and decision-making authority in accomplishing ex-post Shariah governance functions (i.e. Shariah audit, Shariah compliance and Shariah review) as well as ensuring Shariah compliance. The Shariah officers cannot work spontaneously on practical issues without any interference. The Shariah officers also have to answer to the management regarding their Shariah functions and are not allowed to come up with any opinions without the authority’s authorization.Research limitations/implicationsThe study has significant contributions to the central bank and Islamic banks in Bangladesh. This research suggests that regulators, SSB, and Islamic banks should focus on ensuring Shariah compliance and protecting the independence of Shariah department officers as they are mainly related to practical monitoring of Shariah issues. It also suggests that Shariah department officers should directly report to SSB rather than the management regarding Shariah’s compliance and audit issues.Originality/valueThis study is unique in the context of Bangladesh and the global context as a whole for Shariah department officers.

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Independence from the perspective of the Shari'ah committee

Cited by 5 publications

References 15 publications

Internal auditors’ independence under workplace bullying stress: an investigative study

Internal auditors’ independence under workplace bullying stress: an investigative study

Social Awareness and Creativity Enhancement Program Through E-Learning Platform: A Case of Maizbhander Foundation's Meddhabikash Program, Fatikchari, Bangladesh

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh

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