Shari'ah governance in Islamic banks: practices, practitioners and praxis

• Main Authors: Dewi, Fatmawati, Mohd Ariffin, Noraini, Zainal Abidin, Nor Hafizah, Osman@Hussin, Ahmad Zamri
• Format: Article
• Language: English
• Published: Elsevier Ltd 2020
• Subjects: BP173.75 Islam and economics; BP322.3 Musharakah - Partnership; BPH Islamic Economics
• Online Access: http://irep.iium.edu.my/81547/1/81547_Shari%27ah%20Governance%20in%20Islamic%20Banks-in%20press.pdf; http://irep.iium.edu.my/81547/; https://www.sciencedirect.com/science/article/abs/pii/S104402831930359X; https://doi.org/10.1016/j.gfj.2020.100555

This study examines Shari'ah governance in Islamic banks by analyzing and comparing international and national Shari'ah governance codes across 11 countries and the annual reports of the largest stand-alone Islamic bank in each of these countries. Drawing upon the practice theory framework...