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The Role of Sharia Control in Strengthening Accounting Disclosure in Islamic Banks

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dc.contributor.author Al Saqa, zeyad Hachim
dc.date.accessioned 2023-05-01T17:32:36Z
dc.date.available 2023-05-01T17:32:36Z
dc.date.issued 2022-10-01
dc.identifier.citation Zeyad Hachim Al Saqa.(2022). The Role of Sharia Control in Strengthening Accounting Disclosure in Islamic Banks,Contemporary fiqh and economic issues, Volum: 02, Issue:01, pp115-137 fr_FR
dc.identifier.uri http://dspace.univ-batna.dz/xmlui/handle/123456789/5017
dc.description Accounting is a science that grows and develops with the development of life in general and economic fields in particular. By providing information that can be used in multiple decision-making processes by a group of beneficiaries. With the emergence of the need for banks that operate in accordance with the provisions of Islamic Sharia, in which they contradict the work of traditional banks that people (especially investors) know about, the need has appeared concomitant with it from accountants in order to play their role in providing information that can meet the needs of all beneficiaries of the product of accounting work in these banks. From here comes the question about the possibility of the contribution of Sharia control in strengthening accounting disclosure in Islamic banks? And how can that be done? The importance of the research comes in terms of addressing a topic that was not previously addressed by researchers, as the research combines the concepts of Sharia control and accounting disclosure in an attempt to show the extent to which Sharia control can contribute to strengthening accounting disclosure, which in turn can lead to strengthening the confidence of users of financial statements in their rationalization. Towards taking various decisions related to the Islamic banks that they deal with, as well as reassuring them that these banks operate in accordance with the provisions of Islamic Sharia with regard to the accounting measurement of financial transactions and their verification in accordance with what is supported by the Sharia auditor. Accordingly, the research will discuss the possibility of strengthening accounting disclosure in Islamic banks by adopting a set of Sharia control tools in order to strengthen the confidence of users of financial statements in rationalizing them towards making various decisions related to Islamic banks that they deal with. fr_FR
dc.description.abstract The research deals with an important topic that falls on the shoulders of researchers in the field of accounting to give it great importance in light of the many developments that are taking place in the fields of investment in Islamic banks, which are increasing dramatically in various countries, which requires how to give confidence to the financial reports submitted by accountants to Investors as one of the parties used for these reports in making decisions related to them, and accordingly the research focuses on the extent to which the Shari’a control can contribute to strengthening the accounting disclosure, which in turn can lead to strengthening the confidence of the users of the financial statements in rationalizing them towards making various decisions related to the islamic banks they deal with, as well as for their reassurance that these banks operate in accordance with the provisions of Islamic Sharia regarding the accounting measurement and verification of financial transactions in accordance with what is supported by the Shariah auditor. Sharia control that can be used to achieve this. It was concluded that there should be integration in the work of both the Sharia auditor (which focuses on the extent of compliance with the provisions of islamic Sharia) and the financial auditor (which focuses on the extent of compliance with generally accepted accounting principles) in order to give a unified opinion on the reliability of the data they contain. reports and financial statements that are submitted to various parties that can benefit from them in making their decisions, and the researcher recommended that there is a need to take into account the principles of Sharia control when carrying out accounting and auditing work, and the availability of a set of requirements to achieve reassurance for all parties that deal with islamic banks and rely on their financial statements in taking various décision. fr_FR
dc.language.iso en fr_FR
dc.publisher University of Batna 1 fr_FR
dc.relation.ispartofseries volume 2, Numéro 2;pages 115-137
dc.subject Sharia control fr_FR
dc.subject Sharia audit fr_FR
dc.subject accounting disclosure fr_FR
dc.subject Islamic banks fr_FR
dc.title The Role of Sharia Control in Strengthening Accounting Disclosure in Islamic Banks fr_FR
dc.title.alternative دَوْرُ الرَّقَابَةِ الشَّرْعِيَّةِ فيِ تَعْزِيزِ الإِفْصَاحِ المُحَاسَبِي فيِ المَصَارِفِ الإِسْلاَمِيَّةِ fr_FR
dc.type Article fr_FR


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