Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance A joint worldwide analysis

Q4 Economics, Econometrics and Finance International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI:10.1504/ijaape.2023.133043

Achraf Haddad, Abdelfattah Bouri

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Abstract

The real impacts generated by the Charia Supervisory Board (CSB) on the Islamic banks' financial performance (IBs' FP) have not yet been thoroughly investigated in detail. To explore the relationship between the CSB determinants through the application of the fixed and random effects methods, we used 180 IBs from 56 countries during the period (2010-2019). The empirical results revealed that the CSB size, the number of meetings, and the presence of Charia advisers improved the IBs' FP. However, the presence of financial experts in the CSB degraded their FP. The IBs' CSB size ensured the skills' diversification, since the number offers them the necessary time to discuss monetary exchanges, investment choices, and complaints from other committees, while the existence of specialist advisers has optimised the respect for Charia standards. Nevertheless, the experts' impact confirmed either their qualification insufficiency, or their training inadequacy in terms of Fikh Al-Muamalat.

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伊斯兰银行是否会因查里亚监事会对其财务业绩的影响而做出反应?联合全球分析

查里亚监事会(CSB)对伊斯兰银行财务绩效(ib’FP)产生的实际影响尚未得到详细的彻底调查。为了通过应用固定效应和随机效应方法来探索企业社会责任决定因素之间的关系，我们在2010-2019年期间使用了来自56个国家的180个ib。实证结果显示，CSB的规模、会议次数和Charia顾问的存在改善了IBs的FP。然而，金融专家在CSB的存在降低了他们的FP。IBs的CSB规模确保了技能的多样化，因为人数之多为他们提供了必要的时间来讨论货币交换、投资选择和其他委员会的抱怨，而专家顾问的存在优化了对Charia标准的尊重。然而，这些专家的影响证实，就Fikh Al-Muamalat而言，他们要么资格不足，要么训练不足。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

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0.00%

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期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.