Sabarina Mohammed Shah

• Universiti Putra Malaysia

Purpose – This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs). Design/methodology/approach – From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA c...

Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complicating the situation. This study aims to examine th...

Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today's high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complicating the situation. This study aims to examine th...

The sustainability issues resulting from Malaysian palm oil production have garnered much interest in the palm oil industry. Consequently, Malaysian palm oil industry is indirectly exposed to sustainability risks, including boycott and reputational and regulatory risks. Hence, the industry encounters intense pressure from numerous stakeholders to a...

The study aims to investigate the level of the internal audit role in enterprise risk management and its impact on enterprise risk management effectiveness in Jordanian public-listed companies. Additionally, it aims to explore the impact of internal auditors' objectivity on enterprise risk management effectiveness and its potential moderating role...

Purpose This study aims to identify the publication phase, performance and scientific contributions of research papers related to enterprise risk management (ERM) and to visualise the emerging themes in addressing volatility, uncertainty, complexity and ambiguity (VUCA). Design/methodology/approach The biblioshiny technique based on the bibliometr...

Blockchain technology is claimed to lead innovations to many business paradigms by reducing fraud and providing safe transactions. This study examined whether the adoption of blockchain technology will impact their internal audit function (IAF) and the role of IAF in blockchain smart contracts in the financial sector. The study referred to the rela...

Palm oil industry in Malaysia, particularly palm oil mills, has been criticised due to the sustainability issues arising from the production of palm oil that severely impacted environmental and social sustainability. Companies that fail to manage sustainability issues may create significant sustainability risks to their sustainability performance i...

Blockchain technology is claimed to lead innovations to many business paradigms by reducing fraud and providing safe transactions. This study examined whether the adoption of blockchain technology will impact their internal audit function (IAF) and the role of IAF in blockchain smart contracts in the financial sector. The study referred to the rela...

There is a growing concern of accounting and auditing regulative bodies around the world in enhancing financial reporting and auditing professions. This paper is among the first effort that aims to investigate the body of literature on IFRS adoption and audit quality by providing a quantitative overview of the academic as well as the professional l...

This research investigates the moderating effect of the IFRS adoption on the link between ownership structures and audit quality for listed non-financial firms in Saudi Arabia .Data were collected from 165 listed non-financial firms in Saudi Arabia over six-year periods that represent the pre-IFRS adoption period of 2013 to 2015 and post-IFRS adopt...

Abstract: The main purpose of this study is to investigate the mediating role of balanced scorecard (BSC) implementation between perceived environmental uncertainty and organisational performance. To achieve the above objective, this study employed a quantitative research methodology of 312 samples questionnaire. This questionnaire was targeting me...

Palm oil industry in Malaysia has been in the limelight due to criticisms from various pressure groups on the severe sustainability issues as the results of palm oil productions and processes. Emerging sustainability issues expose palm oil industry to face the unprecedented set of sustainability risks. As such the identification of sustainability r...

The turmoil in the Arab region and the so-called "Arab Spring" have overwhelmed many aspects in the region. The Jordanian economy has been affected mainly by the situation specifically in regard to the manufacturing sector. Several challenges have hindered the economic growth and the profitability of organizations within the sector. Such challenges...

Article History Keywords Co-movement Shariah compliant stock index Sectorial stock indices Co-integration approach Portfolio diversification Strategies. JEL Classification: G00, G200, G29. Islamic financial market is the growing innovation of global financial market which moves together with conventional and sectorial counterpart in many countries....