UUM Electronic Theses and Dissertation
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Shariah governance disclosure by Islamic banks in Malaysia

Fatihah, Abd Rahaman (2015) Shariah governance disclosure by Islamic banks in Malaysia. Masters thesis, Universiti Utara Malaysia.

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Shariah governance is the utmost important division of Islamic banks to differentiate with
its conventional counterpart. Although Islamic banks had been in the Malaysian banking
industry for more than three decades, it is still at the stage towards comprehensive and
proper framework. Besides, Islamic banks have the responsibility to ensure Shariah
compliance in its overall operation. Non-compliance element will damage the confidence
of the stakeholders and the perception on the purity of Islamic banking system. Thus, this
study intends to scrutinize the scope of latest regulations on Shariah governance in
Islamic banks, then comparing it with the international standard and to analyze its
practice in compliance with the stipulated guidelines. These purposes are achieved by
using qualitative method of research by applying doctrinal and legal research where the
latest annual report and few regulations are referred. Besides, the descriptive and
comparative study was also adopted for deep understanding. All data was taken from the
Islamic banks listed under BNM and analysed it using content analysis. The practice of
Shariah governance was examined by using Shariah governance disclosure ratio on the
items in the SC report based on referred regulations. This study found that Malaysian
regulations on Shariah governance of Islamic banking are more comprehensive rather
than the international standard. However, only few Islamic banks comply with the
guidelines, whilst the transition period for the compliance is almost end. Thus, it is
recommended for the authorities to ensure Shariah governance disclosure been fully
complied by the related Islamic banks. As the result, a proper and comprehensive Shariah
governance in Islamic banks in Malaysia could be achieved.

Item Type: Thesis (Masters)
Supervisor : Abdul Rahim, Ahmad Khilmy and Hussain, Mohammad Azam
Item ID: 4958
Uncontrolled Keywords: Malaysia, Islamic banking, Shariah governance
Subjects: H Social Sciences > HG Finance
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 30 Sep 2015 01:52
Last Modified: 18 Mar 2021 06:57
Department: Othman Yeop Abdullah Graduate School of Business
Name: Abdul Rahim, Ahmad Khilmy and Hussain, Mohammad Azam
URI: https://etd.uum.edu.my/id/eprint/4958

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