Audit in Russian Federation and the Research Toward the Determination of the Functioning of Audit Mechanism

Akgün, Leyla; Tektufekci, Fatma

doi:10.18488/journal.8/2017.5.1/8.1.23.34

Cited by 3 publications

(3 citation statements)

References 2 publications

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“…This research employs static estimators Panel OLS which have also been used in previous research (Calomiris and Wilson, 2004;Laeven and Levine, 2009;Demirgüç-Kunt and Huizinga, 2010;Akgun and Tektufekci, 2017). This method allows the research to control for heterogeneity, because each bank in the sample has different credit policy and different approach to risk taking and managing the risk.…”

Section: Methodsmentioning

confidence: 99%

Evaluating Stability in Dual Banking System: Comparison Between Conventional and Islamic Banks in Malaysia

Alaeddin¹,

Khattak²,

Abojeib³

2019

HSSR

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Purpose of Study: This paper aims to explore whether Islamic banks are more stable when compared with conventional banks in a dual banking system. Methodology: This research employs Pooled OLS methodology for 42 banks, including 27 conventional banks and 15 Islamic banks, for the period of 2005-2016. Results: The study suggests that Islamic banks are less stable compared to conventional banks in overall banking sector. Furthermore, it is found that big Islamic banks are less stable than big conventional banks and small Islamic banks are less stable than small conventional banks. The results disapprove of the widespread belief that Islamic banks are more stable and more resilient to adverse shocks in the financial crisis. Moreover, while investigating the shift in overall level of banking stability with respect to financial crises, regardless of bank type and bank size, it is observed that the overall banking stability is enhanced after the financial crises. This is intriguing and a sigh of relief for policy makers and regulators in the country. Implications/Applications: This research is of contribution to policy makers and central banks in the countries with highly dual banking environment and for the central banks striving to become International Islamic financial hub.

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Section: Methodsmentioning

confidence: 99%

Evaluating Stability in Dual Banking System: Comparison Between Conventional and Islamic Banks in Malaysia

Alaeddin¹,

Khattak²,

Abojeib³

2019

HSSR

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“…In addition, it was also concurred that talents" knowledge, skills and abilities can be developed through the behavioral modification tasks such as technical training and coaching (Brooks andNafukho, 2006, Ab Rashid, Supian &Bojei 2018). Another study also found that talents" mindset assisted organization in recruiting the best talents for their organization by building a talent management strategy based on competency profiling (Bhatnagar, 2009, Akgun & Tektufekci 2017.…”

Section: Talent Management Of Muslim Professionals In Ifimentioning

confidence: 84%

Talent Management for Shariah Auditors: Case Study Evidence From the Practitioners

Ali¹,

Kasim²

2019

IJFR

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The environment for most financial institutions today is complex, dynamic, highly competitive, and extremely volatile, and such condition is likely to remain for years to come. In addition to these external situations, most financial institutions also faced the challenge to manage talents flow in particular, a shortage of needed competencies. One measure to overcome this condition is to be systematic in managing their human capital if they wish to gain and sustain a competitive advantage in years ahead. This paper postulates to explore the competency criteria as one of talent management for shariah auditors in the Islamic Financial Institutions (IFIs) in Malaysia. A qualitative design was adopted by conducting interviews with 30 practitioners consisting of the Heads of Shariah audit departments (HSA) and shariah auditors (SAR) from the IFIs and the Head of Islamic banking department from the Central Bank of Malaysia. This is followed by a focus group discussion to validate the findings. The study found that there was mixed practices on talent management in terms of competency aspect required for shariah auditors. Generally, participants agreed that certain skills, knowledge and characteristics added with years of experience in the field, are pre-requisite to become competent shariah auditors. This study is unique as it explores the case from the qualitative stance. Opinions were elicited from the parties directly involved in preparing guidelines to the IFIs as well as those practitioners executing the shariah audit function within their institutions. IFIs will have better guideline on recruiting competent future shariah auditors, as part of their internal audit team to uphold the shariah precept.

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“…Thus, a deeper understanding of this "commercialization journey" by means of the case study approach would help in providing context for the factors that contribute to successful R&D commercialization as found in many of the empirical research conducted on this topic to date (for discussion on case study research design and methods, refer to Akgun and Tektufekci, 2017;Natsheh et al, 2015;Akhir et al, 2018;OECD, 2013;Aldulaimi and Abdeldayem, 2018 demonstrates how a portfolio of case study research designs fits differently to a theory continuumtheory understanding, theory-building, theory development, and theory testing; for recent examples of the use of case study research on technology R&D commercialization, refer to Ale, 2018; Booz Allen Hamilton, 2012; Pellikka and Malinen, 2014).…”

Section: Methodsmentioning

confidence: 99%

A Case Study Analysis of Typhidot: An Example of Market-Oriented R&D Commercialization in Malaysia

Kadir¹,

Shamsudin²

2019

IJFR

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Background and objective: despite many empirical studies on the success factors for R&D commercialization in the past few decades, the success rates have not improved significantly. Possible explanations for this could be that the processes involved and how these interact with other components of the commercialization ecosystem at the different commercialization phases are not well understood yet. Market-oriented approach to R&D commercialization was proposed in this study as a possible way of increasing the success rates of commercialization. Materials and methods: the case study approach was proposed to provide insights into the commercialization processes and how these interact with other components of the commercialization ecosystem. Typhidot, an acknowledged market-oriented R&D commercialization was selected for the case study. Results: the findings indicated different challenges at different phases of the R&D commercialization journey and many of the processes at the different phases were iterative in nature. A “Z to A” market-oriented R&D commercialization framework was proposed based on the Typhidot case study. Conclusion: while the “Z to A” approach was important basis for market-oriented R&D commercialization the study also highlighted the strategic choices of scaling up and the impact of the choice on business viability. A wrong scaling-up strategy would influence the diffusion rate and extent of R&D commercialization, which ultimately determined whether it would succeed or fail in the market place.

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Audit in Russian Federation and the Research Toward the Determination of the Functioning of Audit Mechanism

Cited by 3 publications

References 2 publications

Evaluating Stability in Dual Banking System: Comparison Between Conventional and Islamic Banks in Malaysia

Evaluating Stability in Dual Banking System: Comparison Between Conventional and Islamic Banks in Malaysia

Talent Management for Shariah Auditors: Case Study Evidence From the Practitioners

A Case Study Analysis of Typhidot: An Example of Market-Oriented R&D Commercialization in Malaysia

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