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کد محصول: H716
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): امرالد
نام مجله: Journal of Islamic Accounting and Business Research
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۲۳ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : تأثیر مکانیسم های حاکمیت شرکتی ویژه بانک های اسلامی بر پذیرش استانداردهای حاکمیتی AAOIFI
عنوان کامل انگلیسی:
The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards
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Abstract
Purpose: The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing Organization for Islamic Financial Institutions’ (AAOIFI) governance standards (GSs) disclosure requirements.
Design/methodology/approach: Using an unweighted governance compliance index, the authors measure the extent of IBs’ compliance with 7 AAOIFI GSs’ disclosure requirements over the period 2009–۲۰۱۵ (۳۷۲ bank-year observations). In addition, a multivariate regression analysis was used to test the four hypotheses.
Findings: This study’s results report substantial non-compliance (the mean of compliance level with AAOIFI’s GSs over the covered years for the entire sampled IBs is 52.1%). The findings reveal that the Shariah Supervisory Board’s (SSB) remuneration, SSB’s members with only industry expertise, SSB’s members with the combined industry expertise and accounting and financial expertise, the existence of internal Shariah Auditing Department and the level of investment accounts holders’ funds are positively associated with the level of compliance with AAOIFI’s GSs.
Originality/value: The existing studies focusing on the determinants of compliance with AAOIFI’s standards are in the early research stage, as to the best of the authors’ knowledge, there is a paucity of empirical research testing this issue. The authors extend these studies by examining all the AAOIFI’s GSs and focusing on the specific IBs’ CG mechanisms. Furthermore, a major contribution of this study is the examination of the relationship between some SSB’s characteristics and compliance level. To the best of the authors’ knowledge, this is the first research that has examined the effect of the SSB’s remuneration and expertise on compliance level.
Keywords: SSB, IAHs, SAD, Compliance, AAOIFI’s GSs, Islamic banks
۱.Introduction
Islamic banks (IBs) are exposed to a unique set of risks (such as Sharīʿah non-compliance risk, fiduciary risk, withdrawal risk and reputational risk) as they have to comply with Sharīʿah. These specific risks arise from the nature of their business environment and competition (Iqbal and Mirakhor, 2007; Greuning and Iqbal, 2008). Thus, these risks have led IBs to establish an additional layer of governance (Abdullah et al., 2015). According to Hasan (2011), corporate governance (CG) in Islam adds additional value to the existing governance structure and the unique feature of the Islamic CG model requires another layer of governance structure. In fact, IBs need a specific organizational arrangement as part of their CG framework for the purpose of Sharīʿah compliance and to ensure an effective and independent oversight over Sharīʿah-related matters…
۶.Conclusion
The purpose of this study was to examine the effect of the specific IBs’ CG mechanisms on compliance with the AAAOIFI’s GSs’ disclosure requirements. To achieve this purpose, we have calculated a global governance compliance index based on the “PC unweighted method”.
Our findings revealed substantial non-compliance with AAAOIFI’s GSs and provided evidence that a higher level of compliance is associated with stronger specific CG mechanisms. In fact, our findings showed that compliance with AAAOIFI’s GSs is positively associated with the SSB’s remuneration, SSB’s members with only industry expertise, SSB’s members with the combined industry expertise and accounting and financial expertise, the existence of internal SAD and the level of IAH…
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