Islamic labelling and corporate governance: a perspective of Shariah compliance firms

Ullah, Sabeeh; Haroon, Muhammad; Hussain, Shahzad; Rehman, Ajid Ur

doi:10.1108/jiabr-03-2021-0108

Cited by 5 publications

(2 citation statements)

References 68 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Islamic principles are integral to shaping corporate governance frameworks in Shariah-compliant firms, reflecting a rising concern for governance aligned with Islamic rules (Ullah et al, 2022). Studies have shown that Islamic banks adhere to a significant portion of corporate governance attributes, indicating a commitment to Islamic principles in governance practices (Srairi, 2015).…”

Section: Islamic Ethics Training For Employeesmentioning

confidence: 99%

Islamic Ethics in Business and Finance: Implication for Corporate Governance and Responsibility

Liestyowati

2024

COUNT

View full text Add to dashboard Cite

This systematic literature review explores the implications of implementing Islamic ethical principles in Good Corporate Governance (GCG) within the context of Islamic financial institutions. The study investigates the relevance and impact of Islamic ethics on various aspects of corporate governance, including accountability, transparency, justice, and stakeholder welfare. Drawing upon a comprehensive review of existing literature, the research identifies key themes and findings related to the integration of Islamic ethical values into GCG practices. The study highlights the significance of aligning corporate governance structures with Sharia principles to ensure ethical conduct, transparency, and stakeholder trust. However, the research also acknowledges several limitations, such as data availability constraints, geographic focus, cultural and social contexts, and methodological considerations. To address these limitations, future research directions are suggested, emphasizing the need for broader data sources, cross-cultural analyses, and diverse research methodologies to deepen understanding and enhance the applicability of findings in diverse organizational settings.

show abstract

Section: Islamic Ethics Training For Employeesmentioning

confidence: 99%

Islamic Ethics in Business and Finance: Implication for Corporate Governance and Responsibility

Liestyowati

2024

COUNT

View full text Add to dashboard Cite

show abstract

“…Moral values are at the core of Islamic teachings and are the basis of an ethical governance structure. Therefore, shariah compliance improves the efficacy of CG mechanism and practices in Pakistan (Ullah et al, 2023).…”

Section: Introductionmentioning

confidence: 97%

Shariah Compliance and Ownership as Moderators of Board Characteristics and Firm Performance: A Moderated Moderation Model

Zaigham,

Tariq

2024

RJSI

View full text Add to dashboard Cite

The purpose of research is to study how the board characteristics conditionally impact firm performance with primary moderator ownership concentration and secondary moderator shariah compliance in the Pakistani equity market from 2010 to 2021. The study entails board characteristics, including the size of the board, women's directorship, independent audit committees, and independent non-executive directors. It employs Tobin’s Q (TQ) as a measure for firm value and the moderated moderation model 3 of Hayes (2017) to determine the conditional effect. The results show significant negative conditional effect of board size and positive significant conditional effect of female representation on TQ, and insignificant conditional effects of independent audit committees and independent directors on TQ.

show abstract

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia

Tarjo,

Anggono,

Alim

et al. 2024

JIABR

View full text Add to dashboard Cite

Purpose This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia. Design/methodology/approach Data were collected using a set of questionnaire surveys administered to the head office, local government internal auditors (inspectorate) and local government employees in Indonesia. Sample selection used purposive techniques and obtained 151 respondents who became research data. The dependent variable was asset misappropriation. The independent variable was fraud risk management. The moderating variables for this study were religiosity, leader ethics and local wisdom. The analysis technique applied the structural equation model-partial least square (SEM-PLS). Findings Fraud risk management has a significant negative effect on asset misappropriation. In addition, this study finds evidence that religiosity, ethical leadership and local wisdom increase fraud risk management against asset misappropriation. Research limitations/implications This study proposes an integrative model that enables local governments to understand fraud risk management. By integrating religiosity, ethical leadership and local wisdom, managers can design strategies to prevent asset misappropriation. Originality/value This research has the advantage of proposing an integrative model for mitigating asset misappropriation. Research on asset misappropriation is limited. Therefore, this study provides insights into fraud risk management, particularly in Indonesia’s local governments. In addition, this study adds ethical aspects such as religiosity, leadership and local wisdom to complement the weaknesses of fraud risk management and reduce the potential for asset misappropriation.

show abstract

Islamic labelling and corporate governance: a perspective of Shariah compliance firms

Cited by 5 publications

References 68 publications

Islamic Ethics in Business and Finance: Implication for Corporate Governance and Responsibility

Islamic Ethics in Business and Finance: Implication for Corporate Governance and Responsibility

Shariah Compliance and Ownership as Moderators of Board Characteristics and Firm Performance: A Moderated Moderation Model

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia

Contact Info

Product

Resources

About