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Document Details
Document Type
:
Thesis
Document Title
:
The role of the accounting aspects in corporate governance from an islamic perspective (An exploratory study on Saudi banks)
دور الجوانب المحاسبية في حوكمة الشركات من منظور إسلامي (دراسة استكشافية على المصارف السعودية)
Subject
:
Faculty of Economics and Management - Department of Accounting
Document Language
:
Arabic
Abstract
:
This research objective is identifying accounting aspects of corporate governance from an Islamic prospective. To achieve such objective, the deductive methodology was utilized to educe corporate governance behavioral and ethical aspects from its resources according to Sharia rules and provisions in general. Inductive approach was also used to realize the practical applicability of results and findings in Saudi Banks. The research concluded that banks pay a great attention to implementing most of corporate governance mechanisms issued by Saudi Capital Market Authority, while they pay less attention to implementing corporate governance enhancing mechanisms in Islamic Banks, noting that there are some relating mechanisms to board of director members` role in ensuring the legitimacy of bank transactions , therefrom ensuring contracts compliance with Sharia provisions through Sharia Control Committee that has full independency from bank administration.
Supervisor
:
D/ Saleh Abd Alrhman Alsaad Alzahrani
Thesis Type
:
Master Thesis
Publishing Year
:
1433 AH
2012 AD
Added Date
:
Monday, April 30, 2012
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
تهاني أبوبكر باوارث
Bawarith., Tahani Abobaker
Researcher
Master
Files
File Name
Type
Description
33066.pdf
pdf
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