e-journal

Islamic finance: regulatory framework – challenges lying ahead

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Purpose – The purpose of this paper is to provide an overview of the regulatory framework and key
regulatory institutions and industry associations in Islamic finance today and highlight areas that
merit increased attention.
Design/methodology/approach – A wide range of bibliography was reviewed, with particular
focus on the standards published by the Islamic Financial Services Board and the Accounting and
Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular interest in the
Islamic financial world are reviewed. An overview of the main Islamic regulatory institutions is
provided. The paper ends with a set of hypotheses requiring further research.
Findings – The paper finds that the growth of the Islamic finance sector may be impacted by the:
increased involvement in Islamic finance by Western regulators, aswell as credit rating agencies; existence
of sound accounting procedures; increased protection of stakeholders of Islamic Financial Institutions.
Originality/value – This paper provides useful information on the current status of the regulatory
framework in Islamic finance and highlights areas for further research for academics and
professionals alike.

Keywords Islam, Finance, Accounting, Auditing, Regulation, Corporate governance

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Islamic and Middle Eastern Finance and Management

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

International Journal of Islamic and Middle Eastern Finance and Management Vol. 2 No. 2, 2009 pp. 90-104

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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