wan amalina wan abdullah

• Doctor of Philosophy
• Sultan Zainal Abidin University

Purpose This study aims to develop a comprehensive sustainability performance index tailored for Takaful operators. It integrates Maqasid Al-Shariah’s principles with key stakeholders’ expectations, ensuring a holistic evaluation of sustainability practices. Design/methodology/approach The index is formulated through a multi-step process, beginnin...

Manuscript type: Research paper

Purpose This conceptual paper aims to delineate a comprehensive blueprint for the integration of environmental, social and governance (ESG) principles within the framework of Takaful operations, guided by the principles of Maqasid al-Shariah. The primary purpose is to establish a robust foundation for the sustainable transformation of Takaful, alig...

Article History Keywords Corporate governance Corporate social responsibility disclosure Islamic banking Shari'ah supervisory board. This research examines the factors influencing the performance of Islamic banks in Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions. It focuses on three key areas: corporate governance (CG), Shari'a...

Purpose: The current study hypotheses that the antecedent factors (knowledge, skills and abilities, change attitude, and training) would influence budget preparers’ awareness of accrual-based budgeting in the Malaysian public sector. Design/Methodology/Approach: This study employed a questionnaire survey to investigate three variables, namely knowl...

Shariah review and Shariah audit serve as a second and third line of defense in Islamic banks. This study intends to analyse the differences between these two Shariah organs based on roles, guidelines and methodology, scope of duties, technology, independence, and reporting structure as well as officers’ qualifications. A qualitative approach is us...

Purpose: This qualitative study mainly aims to examine the awareness of budget preparers on accrual-based budgeting in the Malaysian Public sector and their perception of its challenges. Specifically, the objectives of this paper are twofold. Firstly, to provide a critical review of the literature on the accrual-based budgeting. Secondly, to examin...

Fair value (FV) is claimed to be superior to other forms of measurement mainly because the former is easily understood by investors and stakeholders. However, the challenges faced in deploying International Financial Reporting Standards (IFRS) 13 FV Measurement could result in inconsistent application and unexpected costs related to the requirement...

The construction sector has been the subject of the study due to the fact that the construction sector, despite being a high-risk sector, is among important sectors that contribute to the development of the economy of a country. This paper aims to identify whether the specific characteristics of construction company will influence the Key Audit Mat...

The purpose of this study is to examine the effectiveness of audit committee characteristics on investment in internal audit function. This study developed an index by combining the individual characteristics of audit committee into one variable to capture audit committee effectiveness. Data relating to audit committee and internal audit were extra...

This study analyses the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses a random effect regression model to examine the hypothesis. The result of the study found internal audits to be significantly related to the number o...

Purpose This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure Standards by Islamic insurance (takaful) operators in the Southeast Asia (SEA) and the Gulf Cooperation Council (GCC) regions. Design/methodology/approach This study...

Previous studies dealing with corporate governance mechanisms testified to the high significance that provided some new direction. The aim of the study was to participate in these directions by presenting empirical evidence relating to the relationship between the ownership structure and firm performance in developing countries like Jordan. To esti...

The current study aimed to explore the moderate effected of independence of the audit committee on the connection between board structure (i.e. size, independence and CEO duality) and real earnings management (REM) in listed companies in Jordan. The current study covered 910 firm-year observations of the industrial and service sector listed compani...

Purpose The purpose of this paper is to investigate the effects and challenges of the new amendment of International Financial Reporting Standards (IFRS) 9 in Malaysia from the perspectives of regulators, auditors, accountants and academicians in Malaysian Islamic financial institutions. For the purpose of this study, this paper focuses on the reco...

This paper ascertains the current roles and responsibilities of Shariah auditor in the Islamic banking industry in Malaysia. To explore further, we identify the changes in these roles, especially after the introduction of the Shariah Governance Framework (SGF) 2011. The study employs a qualitative method by utilizing in-depth interviews with nine (...

This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based on reporting structure, independence, the scope of duties, technology used, guideline and methodology, coverage period, and officers’ qualification. The study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players...

Corporate governance (CG) structure in Islamic Financial Institutions (IFIs) needs additional measures of governance for the purpose of Shari'ah compliance, known as Shari'ah governance. Shari'ah governance is a mechanism at the institutional, industrial and national levels that ensures IFIs only takes and uses Shari'ah-compliant activities, produc...

The paper discusses the potential influence and relationship between corporate governance (CG) disclosures and firm performance in the Islamic banking sector and the mediating role of risk-taking between them. Good CG is a must in ensuring the values required by different stakeholder groups, and it enhances the performance of corporations. CG pract...

This paper examines the reporting of Key Audit Matters (KAMs) in independent auditor‟s report for construction sector in the Malaysian market. It also aims to identify whether the specific characteristics of construction company will influence the KAMs reporting for Malaysian companies. The sample covers all construction companies listed on Bursa M...

Prior studies that dealt with corporate governance mechanisms have witnessed high significant that created some new trends. This study aims to be engaged in such trends through investigating the relationship between the board of directors as one of the corporate governance mechanisms and firm performance with the presence of managerial ownership as...

The rationale for the postgraduate research training module for Higher Education 4.0 by the call for universities to adopt a new practice in postgraduate training through students’ exposure to innovative ways of doing research. It is the improvement in adapting to the changes as part of the Malaysia Higher Education 4.0 initiative to meet the needs...

Malaysia is very proactive in governing its palm oil industry. As the second largest world exporter of palm oil it must not jeopardize its export earnings. The current requirement imposed on developing economies to export only RSPO-certified palm oil to the Western countries has raised concerns among the industry players. RSPO stands for Roundtable...

Corporate Social Responsibility (CSR) refers to a company's voluntary contribution to sustainable development which goes beyond legal requirements. Currently, companies apply excessive distribution of effort on CSR disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. This research a...

Entrepreneurs play a vital role in a society.They are always perceived as people with ethically high values and they are promised to achieve a good reward and 'falah' in hereafter provided they understand and apply business concept from Islamic perspective with sincerity and honesty. Being an entrepreneur means being a man who successfully performs...

IFRS as international accounting standards is used by most of the industries in the world so that the financial statements are harmonized. IFRS is now mandated for more than 100 countries, including Indonesia and Malaysia. IFRS aims to improve the quality of financial statements. However, there has been considerable debate over the benefits of IFRS...

The aspect of transparency and clarity in Islamic mualamalah contract are vital for any form of business activities in order to comply with the Shariah principle.

Shari'ah reporting protects the Islamic identity of Takaful operators by enhancing their governance and accountability. The fact that Shari'ah governs all aspects of Muslim conducts underlines the importance of Shari'ah related disclosure. This paper examines the need for Shari'ah related disclosure for Takaful companies in Malaysia. A review of re...

We investigate the determinants of voluntary corporate governance disclosure practices of 67 Islamic banks in the Southeast Asian and Gulf Cooperation Council regions. We expect that the risks inherent in Islamic banking will lead to a demand for greater corporate governance disclosures. However, we find that the mean level of voluntary governance...

Purpose – The paper aims to contribute to the discussion on Shari'ah governance systems by examining the extent of disclosure on the Shari'ah Supervisory Board (SSB) as well as the content of the Board's report in the annual reports of 23 Islamic banks in Malaysia and Indonesia. The paper also investigates the disclosures about zakat (Islamic levy)...