The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates

The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates

<p>The aim of this research was to investigate the impact of Shariah supervisory board</p><p>characteristics (SSBC) on the Internal Shariah auditor Effectiveness (ISAE), and the</p><p>role of Management Support as a Moderator in I...

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Main Author: Alani, Hussein Alwan Dhahir
Format: thesis
Language:eng
Published: 2023
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HG Finance
Online Access:https://ir.upsi.edu.my/detailsg.php?det=10510
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institution Universiti Pendidikan Sultan Idris
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topic HG Finance
spellingShingle HG Finance
Alani, Hussein Alwan Dhahir
The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
description <p>The aim of this research was to investigate the impact of Shariah supervisory board</p><p>characteristics (SSBC) on the Internal Shariah auditor Effectiveness (ISAE), and the</p><p>role of Management Support as a Moderator in Islamic finance institutions in the United</p><p>Arab Emirates. The selected characteristics were independence, competence, and size</p><p>of SSB. A quantitative approach using Structural Equation Modelling (SEM) was</p><p>utilized as the main research design. The actual survey questionnaire was collected from</p><p>365 respondents (Shariah Supervisory Board, Internal Shariah Auditor, Audit and</p><p>governance committee, Accountants, Chief executive officers) and the data were</p><p>analyzed using confirmatory factorial analysis (CFA) to determine the impact of SSBC</p><p>on ISAE. The research results indicated the significant effects were independence ( =-</p><p>0.463, p<0.05), followed by competence ( =0.960, p<0.05), and only the size (</p><p>=1.124, p> 0.05). Moreover, management support moderated the relationships between</p><p>independence ( =-0.021, p<0.05) and competence ( =0.020, p<0.05). In conclusion,</p><p>independence and competence are the most dominant SSB factor that affects ISAE, and</p><p>the same thing happened as an influential moderator between SSB characteristics and</p><p>ISAE. In implication, IFIs should focus on management support to enhance the</p><p>effectiveness and impact of SSB characteristics on Internal Shariah auditor</p><p>effectiveness and performance. Also, this study suggested that AAOIFI standards as a</p><p>regulatory body of IFIs in UAE should look out how to design new roles and guidelines</p><p>to make the internal Shariah auditors more efficient and effective. The theoretical</p><p>research framework for this study is Maqasid al-Shariah theory Islamic as an umbrella</p><p>theory. Other theories used are Islamic agency theory and Islamic accountability theory.</p><p>The theoretical implications are that the results are beneficial to IFIs, regulators, and</p><p>policymakers in the area of SSB and ISAE to formulate suitable policies to ensure IFIs</p><p>make use of Islamic rules in a comprehensive manner. The practical implications of the</p><p>study of all the variables are consistent with AAOIFI standards.</p>
format thesis
qualification_name
qualification_level Doctorate
author Alani, Hussein Alwan Dhahir
author_facet Alani, Hussein Alwan Dhahir
author_sort Alani, Hussein Alwan Dhahir
title The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
title_short The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
title_full The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
title_fullStr The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
title_full_unstemmed The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
title_sort impact of shariah supervisory board characteristics on internal shariah auditor effectiveness, role of management support as a moderator in islamic financial institutions in the united arab of emirates
granting_institution Universiti Pendidikan Sultan Idris
granting_department Fakulti Pengurusan dan Ekonomi
publishDate 2023
url https://ir.upsi.edu.my/detailsg.php?det=10510
_version_ 1804890563994976256
spelling oai:ir.upsi.edu.my:105102024-06-25 The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates 2023 Alani, Hussein Alwan Dhahir HG Finance <p>The aim of this research was to investigate the impact of Shariah supervisory board</p><p>characteristics (SSBC) on the Internal Shariah auditor Effectiveness (ISAE), and the</p><p>role of Management Support as a Moderator in Islamic finance institutions in the United</p><p>Arab Emirates. The selected characteristics were independence, competence, and size</p><p>of SSB. A quantitative approach using Structural Equation Modelling (SEM) was</p><p>utilized as the main research design. The actual survey questionnaire was collected from</p><p>365 respondents (Shariah Supervisory Board, Internal Shariah Auditor, Audit and</p><p>governance committee, Accountants, Chief executive officers) and the data were</p><p>analyzed using confirmatory factorial analysis (CFA) to determine the impact of SSBC</p><p>on ISAE. The research results indicated the significant effects were independence ( =-</p><p>0.463, p<0.05), followed by competence ( =0.960, p<0.05), and only the size (</p><p>=1.124, p> 0.05). Moreover, management support moderated the relationships between</p><p>independence ( =-0.021, p<0.05) and competence ( =0.020, p<0.05). In conclusion,</p><p>independence and competence are the most dominant SSB factor that affects ISAE, and</p><p>the same thing happened as an influential moderator between SSB characteristics and</p><p>ISAE. In implication, IFIs should focus on management support to enhance the</p><p>effectiveness and impact of SSB characteristics on Internal Shariah auditor</p><p>effectiveness and performance. Also, this study suggested that AAOIFI standards as a</p><p>regulatory body of IFIs in UAE should look out how to design new roles and guidelines</p><p>to make the internal Shariah auditors more efficient and effective. The theoretical</p><p>research framework for this study is Maqasid al-Shariah theory Islamic as an umbrella</p><p>theory. Other theories used are Islamic agency theory and Islamic accountability theory.</p><p>The theoretical implications are that the results are beneficial to IFIs, regulators, and</p><p>policymakers in the area of SSB and ISAE to formulate suitable policies to ensure IFIs</p><p>make use of Islamic rules in a comprehensive manner. The practical implications of the</p><p>study of all the variables are consistent with AAOIFI standards.</p> 2023 thesis https://ir.upsi.edu.my/detailsg.php?det=10510 https://ir.upsi.edu.my/detailsg.php?det=10510 text eng closedAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>A, D., S, A., & AA, J. (2017). An Exploratory Study on Management Support Services and Its effects on the Quality Service Delivery of Internal Auditors in the Northern Ghana. International Journal of Accounting Research, 05(02), 25. https://doi.org/10.4172/2472-114x.1000170</p><p></p><p>AAOIFI. (2010). Accounting, Auditing and Governance standards for Islamic financial institution. . Manama, Bahrain.</p><p></p><p>AAOIFI. (2017). Accounting, Auditing and Governance standards for Islamic financial institution. . Manama, Bahrain.</p><p></p><p>AAOIFI. (2017). 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