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Accountability in Islamic Financial institution: the role of the Shari’ah Supervisory Board Reports
Get PDFPurpose
The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.
Design/methodology/approach
This study uses contents analysis as the research method to explore Shari’ah audit reporting practices of Islamic Banks.
Findings
The study finds that the level of disclosures overall by IFIs in the sample is rather low compared to the stakeholder expectations.
Practical implications
Our paper have important implication for policy makers as it contribute to the debate on that uniform disclosure standards across the globe need to be implemented in order to ensure a uniform level of disclosure by Islamic Banks.
Originality/value
This study is among the few studies that examine and explore the nature and extent of Shari’ah Supervisory Board in Islamic Banks
The influence of individual, team and contextual factors on external auditors' whistle-blowing intentions in Barbados. Towards the development of a conceptual model of external auditors' whistle-blowing intentions.
No full textFollowing the collapse of Arthur Andersen in the Enron debacle, whistle-blowing
within audit firms has taken on greater importance. Given the profession's requirements
to be confidential, independent and to act in the public's interest, there is a need for a model that addresses auditors' whistle-blowing intentions. This thesis presents a
conceptual model on whistle-blowing intentions among external auditors, where
individual-led antecedents influence whistle-blowing intentions, but are moderated by
isomorphic and issue-specific factors.
Survey questionnaires were administered to 226 external auditors, and 18
individual interviews as well as 2 focus groups were conducted in Barbados. Results
indicated that individual antecedents (attitudes, perceived behavioural control,
independence commitment, personal responsibility for reporting, and personal cost of
reporting) were significantly related to internal whistle-blowing, but only perceived
behavioural control was significantly related to external whistle-blowing. Partial
support was found for the moderating effects of perceived organizational support,
moral intensity, team norms and group cohesion on the relationships between the
majority of the independent variables (attitudes, perceived behavioural control,
independence commitment, personal responsibility for reporting and personal cost of
reporting) and internal whistle-blowing. However, partial support was found for the
moderating effects of perceived organizational support, moral intensity, team norms
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and group cohesion on the relationships between fewer independent variables and
external whistle-blowing.
Overall, respondents preferred anonymous internal channels of reporting, and
showed a general reluctance to report externally. The presence of an open-door policy,
ethics partners, hotline, on-going training and clearly defined policies could encourage
whistle-blowing. Further implications for research and practice are discussed.University of the West Indie
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Understanding auditor independence in Saudi Arabia : perceptions of selected groups of auditors and users
No full textEThOS - Electronic Theses Online ServiceGBUnited Kingdo
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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