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Centralised Shari'ah Governance Model and Banks' Shari'ah Governance Quality as the Determinants of Shari'ah Non-Compliant Income

Author

Listed:
  • Amira Wannes

    (جامعة صفاقس - Université de Sfax - University of Sfax)

  • Kaouther Toumi

    (LGTO - Laboratoire de Gestion et des Transitions Organisationnelles - UT3 - Université Toulouse III - Paul Sabatier - Comue de Toulouse - Communauté d'universités et établissements de Toulouse, IUT Toulouse Auch Castres - Institut Universitaire de Technologie - Paul Sabatier - UT3 - Université Toulouse III - Paul Sabatier - Comue de Toulouse - Communauté d'universités et établissements de Toulouse, Comue de Toulouse - Communauté d'universités et établissements de Toulouse)

  • Mehmet Asutay

    (University of Durahm)

Abstract

This study investigates the effectiveness of the Shari'ah governance quality to identify Shari'ah non-compliance through a panel of 65 Islamic banks from 14 countries from 2012 to 2017. First, the findings demonstrate that, at the bank level, enhanced Shari'ah governance quality is positively associated with the level of Shari'ah noncompliant income, and the Shari'ah non-compliant income detection mediates this association. Second, at the national level, the findings show that Shari'ah governance practices related to organizational arrangements outperform the Shari'ah supervisory board's attributes in a centralized regime in identifying Shari'ah noncompliance. However, an opposite result is observed in a decentralized scheme. Third, the analysis evidenced that the centralized Shari'ah governance scheme has a moderator role only on the relationship between the Shari'ah governance quality in terms of the organizational arrangements and the Shari'ah non-compliance indicators.

Suggested Citation

  • Amira Wannes & Kaouther Toumi & Mehmet Asutay, 2019. "Centralised Shari'ah Governance Model and Banks' Shari'ah Governance Quality as the Determinants of Shari'ah Non-Compliant Income," Post-Print hal-05841713, HAL.
    • Handle: RePEc:hal:journl:hal-05841713
    Note: View the original document on HAL open archive server: https://hal.science/hal-05841713v1
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