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Shariah supervision: A bibliometric co-occurrence analysis
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Mortaza Hendijani fard1   , Sobhan Jooybar2 , Alireza Zand3 , Hamid Padash Ziveh4 |
1- Department of Business Creation, Faculty of Entrepreneurship, Univercity of Tehran
2- Department of Industrial Management, Faculty of Technology and Industrial Management, Management Schools, Univercity of Tehran , sobhan.jooybar@ut.ac.ir
3- Department of Accounting, Kish International Branch, Ialamic Azad University
4- Associated professor, Department of Organizational Entrepreneurship, Faculty of Entrepreneurship, Univercity of tehran |
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Abstract: (563 Views) |
This paper has conducted a bibliometric study using co-occurrence analysis on the concept of “Shariah supervision” based on the research published between 2015 and 2022 (until the end of July 2022) in the Web of Science database. The results show that the keywords “Corporate Governance”, “Islamic Banks”, “Shariah Supervisory Board”, “Performance” and “Shariah Governance” are the most occurred keywords with 36, 34, 32, 20, and 16 occurrences, as well as a total link strength of 265. 206, 219, 132 and 105, respectively. The findings also show that the keywords “Shariah supervision”, “Shariah Supervisory board”, and “Shariah governance” have co-occurrence links with 20, 73 and 52 keywords, respectively. The keyword “Shariah supervision” has more co-occurrences with the keywords “loan loss provisions”, “quality”, “audit committee characteristics”, “board”, and “earnings management”. The keyword “Shariah Supervisory Board” has more co-occurrences with the keywords “Corporate Governance”, “Islamic Banks”, and “Gender Diversity”. The keyword "Shariah governance" has more co-occurrences with the keywords “Agency”, “Women”, “Gender Diversity”, “Banking”, “Islamic Finance”, and “Shariah Supervisory Board”. Theoretical framework is developed based on co-occurrences analysis. Finally, policy implications and future research are discussed.
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Article number: 16 |
| Keywords: Shariah supervision, Shariah governance, bibliometric, co-occurrence analysis, systematic review |
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Full-Text [PDF 1317 kb]
(142 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/02/18 | Accepted: 2024/06/4 | Published: 2024/12/30
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