Shariah governance and Islamic banks: a systematic literature review

IF 2.5 Q2 BUSINESS, FINANCE

Journal of Islamic Accounting and Business Research Pub Date : 2024-07-18 DOI:10.1108/jiabr-11-2023-0386

Mustanir Hussain Wasim, Muhammad Bilal Zafar

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引用次数: 0

Abstract

Purpose

The purpose of this paper is to provide a systematic literature review on Shariah governance and Islamic banks.

Design/methodology/approach

The literature was searched from Scopus and Web of Science using various queries related to Shariah governance and Islamic banks. Through a screening process, 93 articles were considered fit for the systematic literature review.

Findings

The paper provides a systematic review based on different themes, including measurement of Shariah governance in Islamic banks, disclosure of Shariah governance and its determinants, the impact of Shariah governance on performance, risk management and other outcomes of Islamic banks. Finally, issues and challenges of Shariah governance in Islamic banks are discussed, followed by conclusions and recommendations related to future research.

Originality/value

This study is the first of its kind, to the authors’ knowledge, to provide a comprehensive systematic literature on Shariah governance and Islamic banks by exploring different themes and highlighting multiple future avenues of research.

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伊斯兰教法治理与伊斯兰银行：系统文献综述

本文旨在对伊斯兰教法治理和伊斯兰银行进行系统的文献综述。研究结果本文根据不同的主题进行了系统综述，包括伊斯兰银行伊斯兰教法治理的衡量、伊斯兰教法治理的披露及其决定因素、伊斯兰教法治理对伊斯兰银行绩效、风险管理和其他结果的影响。最后，讨论了伊斯兰银行伊斯兰教法治理的问题和挑战，并提出了与未来研究相关的结论和建议。原创性/价值据作者所知，本研究是首部通过探讨不同主题和强调未来多种研究途径，提供有关伊斯兰教法治理和伊斯兰银行的全面系统文献。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.