Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI

The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields. In conjunction with IFIs emergence, the Accounting a...

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Main Authors:	Amanullah, Muhammad, Mhd Zain, Muhammad Nabil Fikri
Format:	Article
Language:	English English English
Published:	IIUM Press, International Islamic University Malaysia 2018
Subjects:	BP173.2 Sources of Islam BP173.7 Islam and politics
Online Access:	http://irep.iium.edu.my/47693/ http://irep.iium.edu.my/47693/ http://irep.iium.edu.my/47693/1/47693_Duties%20and%20Decision-Making%20Guidelines.pdf http://irep.iium.edu.my/47693/2/47693_Duties%20and%20Decision-Making%20Guidelines_WOS.pdf http://irep.iium.edu.my/47693/13/47693_Duties%20and%20Decision-Making%20Guidelines_SCOPUS.pdf

id	iium-47693
recordtype	eprints
spelling	iium-476932019-06-25T04:09:25Z http://irep.iium.edu.my/47693/ Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI Amanullah, Muhammad Mhd Zain, Muhammad Nabil Fikri BP173.2 Sources of Islam BP173.7 Islam and politics The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields. In conjunction with IFIs emergence, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established and has issued numerous standards on accounting, auditing and also governance for IFIs. The researchers intend to review the duties and decision-making guidelines of the Sharī‘ah Committee prescribed by the AAOIFI in 2010. The review undergoes a thorough search and critical analysis of any related content about the topic throughout the whole standard. Some important results are: AAOIFI mentions directly the duties of the Sharī‘ah Committee along with the definition of this Sharī‘ah Committee. These duties are directing, reviewing and supervising. On the other hand, decision-making guidelines are indicated indirectly and they are scattered throughout the AAOIFI governance standards. IIUM Press, International Islamic University Malaysia 2018-12-19 Article PeerReviewed application/pdf en http://irep.iium.edu.my/47693/1/47693_Duties%20and%20Decision-Making%20Guidelines.pdf application/pdf en http://irep.iium.edu.my/47693/2/47693_Duties%20and%20Decision-Making%20Guidelines_WOS.pdf application/pdf en http://irep.iium.edu.my/47693/13/47693_Duties%20and%20Decision-Making%20Guidelines_SCOPUS.pdf Amanullah, Muhammad and Mhd Zain, Muhammad Nabil Fikri (2018) Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI. Intellectual Discourse, 26 (2). pp. 729-748. ISSN 0128-4878 E-ISSN 2289-5639 http://journals.iium.edu.my/intdiscourse/index.php/islam/article/view/1229/793
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	BP173.2 Sources of Islam BP173.7 Islam and politics
spellingShingle	BP173.2 Sources of Islam BP173.7 Islam and politics Amanullah, Muhammad Mhd Zain, Muhammad Nabil Fikri Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
description	The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields. In conjunction with IFIs emergence, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established and has issued numerous standards on accounting, auditing and also governance for IFIs. The researchers intend to review the duties and decision-making guidelines of the Sharī‘ah Committee prescribed by the AAOIFI in 2010. The review undergoes a thorough search and critical analysis of any related content about the topic throughout the whole standard. Some important results are: AAOIFI mentions directly the duties of the Sharī‘ah Committee along with the definition of this Sharī‘ah Committee. These duties are directing, reviewing and supervising. On the other hand, decision-making guidelines are indicated indirectly and they are scattered throughout the AAOIFI governance standards.
format	Article
author	Amanullah, Muhammad Mhd Zain, Muhammad Nabil Fikri
author_facet	Amanullah, Muhammad Mhd Zain, Muhammad Nabil Fikri
author_sort	Amanullah, Muhammad
title	Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_short	Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_full	Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_fullStr	Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_full_unstemmed	Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI
title_sort	duties and decision-making guidelines for shari'ah committee: an overview of aaoifi
publisher	IIUM Press, International Islamic University Malaysia
publishDate	2018
url	http://irep.iium.edu.my/47693/ http://irep.iium.edu.my/47693/ http://irep.iium.edu.my/47693/1/47693_Duties%20and%20Decision-Making%20Guidelines.pdf http://irep.iium.edu.my/47693/2/47693_Duties%20and%20Decision-Making%20Guidelines_WOS.pdf http://irep.iium.edu.my/47693/13/47693_Duties%20and%20Decision-Making%20Guidelines_SCOPUS.pdf
first_indexed	2023-09-18T21:07:50Z
last_indexed	2023-09-18T21:07:50Z
_version_	1777411052492816384

Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI

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