Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance
Islamic finance is a complex of banking, financial and insurance activities carried out in accordance with the dictates of Islamic law (shari'a) and which can be framed in the broader genus of ethical or sustainable finance. Since its inception, but especially in the last thirty years, it has...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2021-01-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.ikhac.ac.id/index.php/iijse/article/view/1069 |
| _version_ | 1797333797006475264 |
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| author | Stefano de Nichilo |
| author_facet | Stefano de Nichilo |
| author_sort | Stefano de Nichilo |
| collection | DOAJ |
| description |
Islamic finance is a complex of banking, financial and insurance activities carried out in accordance with the dictates of Islamic law (shari'a) and which can be framed in the broader genus of ethical or sustainable finance. Since its inception, but especially in the last thirty years, it has experienced constant and surprisingly rapid growth. However, the rise of Islamic finance has remained confined to some specific geographic realities, failing, at least for the moment, to establish solid roots in the European, Australian or American markets. Although Islamic finance began to appear on the European scene as early as the early 2000s, the response of the states was, in general and with some relevant exceptions, rather disappointing. In Italy, for example, the spread of this phenomenon is hindered by the absence of regulatory frameworks, by a distorted narrative and communication as well as by technical and cultural barriers. This work aims to be a reflection on various aspects - historical, social and economic - of Islamic finance of which our country, by virtue of its geopolitical position and its historical traditions, should become more aware.
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| first_indexed | 2024-03-08T08:10:20Z |
| format | Article |
| id | doaj.art-3c86ac061cea420898b7b048143e8e33 |
| institution | Directory Open Access Journal |
| issn | 2621-606X |
| language | English |
| last_indexed | 2024-03-08T08:10:20Z |
| publishDate | 2021-01-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj.art-3c86ac061cea420898b7b048143e8e332024-02-02T08:41:27ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2021-01-013210.31538/iijse.v3i2.1069Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate GovernanceStefano de Nichilo0University of Cagliari, Cagliari, Italy Islamic finance is a complex of banking, financial and insurance activities carried out in accordance with the dictates of Islamic law (shari'a) and which can be framed in the broader genus of ethical or sustainable finance. Since its inception, but especially in the last thirty years, it has experienced constant and surprisingly rapid growth. However, the rise of Islamic finance has remained confined to some specific geographic realities, failing, at least for the moment, to establish solid roots in the European, Australian or American markets. Although Islamic finance began to appear on the European scene as early as the early 2000s, the response of the states was, in general and with some relevant exceptions, rather disappointing. In Italy, for example, the spread of this phenomenon is hindered by the absence of regulatory frameworks, by a distorted narrative and communication as well as by technical and cultural barriers. This work aims to be a reflection on various aspects - historical, social and economic - of Islamic finance of which our country, by virtue of its geopolitical position and its historical traditions, should become more aware. https://e-journal.ikhac.ac.id/index.php/iijse/article/view/1069Italian Corporate GovernanceSharia CompliantsIslamic Economic |
| spellingShingle | Stefano de Nichilo Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance Indonesian Interdisciplinary Journal of Sharia Economics Italian Corporate Governance Sharia Compliants Islamic Economic |
| title | Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance |
| title_full | Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance |
| title_fullStr | Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance |
| title_full_unstemmed | Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance |
| title_short | Substantive Analytical Procedures in Sharia Compliants as Agreed-Upon Procedures Service in Italian Corporate Governance |
| title_sort | substantive analytical procedures in sharia compliants as agreed upon procedures service in italian corporate governance |
| topic | Italian Corporate Governance Sharia Compliants Islamic Economic |
| url | https://e-journal.ikhac.ac.id/index.php/iijse/article/view/1069 |
| work_keys_str_mv | AT stefanodenichilo substantiveanalyticalproceduresinshariacompliantsasagreeduponproceduresserviceinitaliancorporategovernance |