The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia

The purpose of this paper is to review the literature on the relationship between Shari’ah Supervisory Board (SSB) and Zakat disclosure in the financial statement of Islamic banks in Malaysia. It is based on the hypothesis that SSB relates positively to Zakat disclosure.The design of the paper is ba...

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Main Authors: Mohammad, Hapsah S., Bujang, Imbarine, Abd Hakim, Taufik
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
Online Access:http://repo.uum.edu.my/17586/1/303-ICAS2015%20303-308.pdf
http://repo.uum.edu.my/17586/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/130-the-relationship-between-shari-ah-supervisory-board-and-zakat-disclosure-among-islamic-banks-in-malaysia
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spelling my.uum.repo.175862016-04-17T00:33:24Z http://repo.uum.edu.my/17586/ The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia Mohammad, Hapsah S. Bujang, Imbarine Abd Hakim, Taufik HF5601 Accounting The purpose of this paper is to review the literature on the relationship between Shari’ah Supervisory Board (SSB) and Zakat disclosure in the financial statement of Islamic banks in Malaysia. It is based on the hypothesis that SSB relates positively to Zakat disclosure.The design of the paper is based on stakeholder theory and agency theory.Both of the theories discussed the need on the part of Islamic banks as the agent to stakeholders to provide sufficient information about the operation of the banks.The information which is communicated through the financial statements will assist the stakeholders in their decision making processes. Discussion in this paper attempts to shed lights on the importance of SSB in enhancing disclosure on Zakat.For SSB to be able to do that, we review literature on the education background of members (Islamic and non-Islamic) and size (number of members) of SSB. This paper is a conceptual paper with the aim of contributing towards a better understanding of the local reporting framework for Zakat and the paper also attempts to clarify that the Zakat structure in Malaysia is unique therefore foreign standard may not be appropriate for local adoption. 2015-08-17 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17586/1/303-ICAS2015%20303-308.pdf Mohammad, Hapsah S. and Bujang, Imbarine and Abd Hakim, Taufik (2015) The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/130-the-relationship-between-shari-ah-supervisory-board-and-zakat-disclosure-among-islamic-banks-in-malaysia
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Mohammad, Hapsah S.
Bujang, Imbarine
Abd Hakim, Taufik
The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia
description The purpose of this paper is to review the literature on the relationship between Shari’ah Supervisory Board (SSB) and Zakat disclosure in the financial statement of Islamic banks in Malaysia. It is based on the hypothesis that SSB relates positively to Zakat disclosure.The design of the paper is based on stakeholder theory and agency theory.Both of the theories discussed the need on the part of Islamic banks as the agent to stakeholders to provide sufficient information about the operation of the banks.The information which is communicated through the financial statements will assist the stakeholders in their decision making processes. Discussion in this paper attempts to shed lights on the importance of SSB in enhancing disclosure on Zakat.For SSB to be able to do that, we review literature on the education background of members (Islamic and non-Islamic) and size (number of members) of SSB. This paper is a conceptual paper with the aim of contributing towards a better understanding of the local reporting framework for Zakat and the paper also attempts to clarify that the Zakat structure in Malaysia is unique therefore foreign standard may not be appropriate for local adoption.
format Conference or Workshop Item
author Mohammad, Hapsah S.
Bujang, Imbarine
Abd Hakim, Taufik
author_facet Mohammad, Hapsah S.
Bujang, Imbarine
Abd Hakim, Taufik
author_sort Mohammad, Hapsah S.
title The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia
title_short The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia
title_full The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia
title_fullStr The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia
title_full_unstemmed The relationship between Shari’ah Supervisory Board and Zakat disclosure among Islamic banks in Malaysia
title_sort relationship between shari’ah supervisory board and zakat disclosure among islamic banks in malaysia
publishDate 2015
url http://repo.uum.edu.my/17586/1/303-ICAS2015%20303-308.pdf
http://repo.uum.edu.my/17586/
http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/130-the-relationship-between-shari-ah-supervisory-board-and-zakat-disclosure-among-islamic-banks-in-malaysia
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score 13.154949