17-12-2025
جامعة الملك عبدالعزيز
KING ABDULAZIZ UNIVERSITY
Vice Deanship of Library Affairs - Girls Campus
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)
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
:
saeh abdulrahman alsaad
Thesis Type
:
Master Thesis
Publishing Year
:
1433 AH
2012 AD
Number Of Pages
:
123
Added Date
:
Sunday, May 11, 2014
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
تهاني ابو بكر باوارث
baoareth, tahani abo baker
Investigator
Master
Files
File Name
Type
Description
36923.pdf
pdf
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