مدى توافق تقارير هيئة الرقابة الشرعية بالمصارف مع متطلبات معيار الحوكمة (1) الصادر عن هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية (آيوفي)

List of Sources and References:

In Arabic:

First: Books:

1. Al-Fuzai, Muhammad Awad. (2020). Concepts of Sharia Supervision and Auditing in Islamic Financial Institutions in Light of Instructions Issued by Regulatory Authorities in the State of Kuwait, Part One of Section Three of the Certified Sharia Auditor Certificate Curriculum, Institute of Banking Studies.

2. Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). (2015). Governance Standard No. (1) for Islamic Financial Institutions: Appointment, Composition, and Reporting of the Sharia Supervisory Board, Manama, Bahrain.

3. Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). (2016). Accounting, Auditing, Governance, and Ethics Standards, Bahrain.

Second: Theses and Dissertations:

1. Sahwil, Anas Abdul Salam Ahmed. (2024). The Impact of the Characteristics of the Sharia Supervisory Board on Enhancing Customer Confidence in Islamic Banks in Palestine, Published Master's Thesis, Faculty of Graduate Studies, An-Najah National University, Palestine.

2. Al-Ulayat, Ahmed Abdul Afu Mustafa. (2006). Sharia Supervision of Islamic Banks' Operations, published Master's thesis, Faculty of Graduate Studies, An-Najah National University, Palestine.

Third: Scientific Journals and Periodicals:

1. Bara, Suhaila. (2023). The Role of the Sharia Supervisory Board in Ensuring the Sharia Compliance of Islamic Banks: A Study of the Sharia Board Reports of a Number of Arab Islamic Banks, Journal of Economic Studies and Research in Renewable Energies, 10(1): 405-430.

2. Al-Bahbah, Abdul Rahman Ramadan, Ika Yunia, Fawzia, and Ghazali, Muhammad Lataif. (2021). Sharia Supervision and its Role in Developing Islamic Banks: A Case Study of the Libyan Islamic Bank, Journal of Economic and Business Studies, 8(1): 249-267.

3. Boudfa, Khadija, and Karmia, Nasreen. (2025). The Extent of Islamic Banks' Compliance with Governance Standard No. 1 Issued by the Accounting and Auditing Organization for Islamic Financial Institutions: A Case Study of Some Islamic Banks in the Arab World, Journal of Administrative and Financial Sciences, 9(1): 166-185. 4. Hamish, Abdul Haq. (2007). Activating the Role of Fatwa and Sharia Supervisory Boards in Islamic Financial Institutions. Sharjah University Journal of Sharia and Human Sciences, 4(1), 95-145.

5. Zarqout, Rashid. (2015). The Limitations of the Sharia Supervisory Board's Role in Islamic Banks under a Purely Conventional Banking System: A Case Study of Al Baraka Bank Algeria. Economic Notebooks Journal, 6(11): 96-108.

6. Salem, Muhammad. (2023). Towards Activating Sharia Governance in Financial Institutions Operating in Libya. African Journal of Advanced Studies in Humanities and Social Sciences, 2(2): 56-66.

7. Al-Sahbi, Fakhr Al-Din Ali, Boukharma, Imad Abdullah, and Al-Hassadi, Iman Qasim. (2022). Contractual Relationships of Sharia Supervisory Boards and Sharia Audit Departments and Their Role in Enhancing the Sharia Governance Environment (A Proposed Sharia Supervisory Model), Journal of Economic Studies, 5(4): 173-196.

8. Farhan, Muhammad and Abdul Qader, Muhammad Amin Qaed. (2014). Governance in Yemeni Islamic Banks: An Applied Study, Journal of Islamic Economic Studies, (20): 3-55.

9. Kurdoudi, Siham and Bakhti, Amariya. (2017). Internal Sharia Supervisory Boards in Islamic Banks – The Dubai Islamic Bank Experience, Journal of Social and Human Sciences, 18(37): 75-96.

10. Masoud, Muhammad Khalifa Ahmed Ali and Muhammad, Mustafa Omar. (2020). Sharia Supervision in Islamic Banks in Libya: An Analytical and Evaluative Study, International Journal of Economic Studies, (13): 127-148.

11. Al-Mashhadani, Firdous Hashem Abdul Yassin. (2023). Means of Activating the Role of the Sharia Supervisory Board in Islamic Banks, Yarmouk College Journal, 19(6): 249-280.

Fourth: Scientific Conferences:

1. Abu Al-Ezz, Ali Muhammad. (2017). Unifying the Concepts of Prevalent Terminology in Sharia Supervision, a working paper presented at the Sixth Conference on Sharia Auditing of Islamic Banks and Financial Institutions, Istanbul, Turkey.

2. Attia, Abdullah. (2007). Concepts of Sharia Supervision, Auditing, Review, and Compliance: Between Theory and Practice, a working paper presented at the Sixth Conference on Sharia Auditing of Islamic Banks and Financial Institutions, Istanbul, Turkey.

Fifth: Websites:

1. Central Bank of Kuwait. (2016). Instructions on Governance of Sharia Supervision in Kuwaiti Islamic Banks, available at the following link: https://www.cbk.gov.kw/ar/images/governance-islamic-banks-122719_v20_tcm11-122719.pdf

2. Accounting and Auditing Organization for Islamic Financial Institutions. (2025). The organization's objectives are available at: https://aaoifi.com/%D8%A7%D9%84%D8%A3%D9%87%D8%AF%D8%A7%D9%81/

In English:

First: Books:

1. Neuendorf, K.A. (2002). The Content Analysis: Guidebook, Sage Publications.