About the Contributors

cxlvi

Abdul Rafay is a practitioner cum academician. For more than 23 years, Mr. Rafay has been working as a freelance advisor, consultant & trainer to a wide variety of public & private sector national and multinational companies in the areas of Corporate Finance, Financial Policy & Implementation, Auditing & Assurance, Accountancy, Corporate Tax Management, Financial Technology and System Consultancy. He has been providing consultancy to various industries including Textile, Auto Assembling, Footwear, Industrial/Agro Chemicals, Ice Cream/Dairies, Glass/Ceramics, Healthcare, Mining/Natural Resources, Packaging/Paper Sacking, Steel/Pipe Casting, Rice Processing, Brokerage/Co-operative Financing, Software Development, Real Estate, Printing/Publishing, and Construction/Civil Engineering etc. Mr. Rafay is a Fellow member of the Institute of Chartered Accountants of Pakistan. He is also member of various national and international professional bodies including Institute of Internal Auditors (IIA), USA; Association of Certified Fraud Examiners (ACFE), USA. Since 2001, he has been a life time member of Lahore Tax Bar Association. He has served as Co-regional Director (Founding) of Lahore-Islamabad Chapter of Professional Risk Managers International Association (PRMIA), Washington, USA (2011- 2013). In 2012, he was nominated as Member: Education & Training Committee (ETCOM) of The Institute of Chartered Accountants of Pakistan (ICAP). He is also a member of ICAP’s “Islamic Finance working group” which is closely in liaison with State Bank of Pakistan and other stakeholders for Islamic Finance Accounting and Auditing Standards. He is Alumni of Rausing Executive Development Center (REDC), Lahore University of Management Sciences (LUMS), Pakistan. In 2014, International Finance Corporation (World Bank Group) selected him for Training of Trainers (ToT) for Corporate Governance Action Planning for SMEs. He is also an approved trainer for Institute of Financial Markets of Pakistan (IFMP) established by Securities and Exchange Commission of Pakistan, the corporate regulator. In 2013, his name got included in the list of “Certified Directors” as per Clause (xi) of The Code of Cor- porate Governance 2012 issued by SECP. Since 1994, Mr. Rafay has also been associated with teaching in some of the top business schools of Pakistan. His specialized subjects of interest include: Strategic Corporate Finance, Financial Derivatives, Investments/Portfolio Analysis, International Financial Re- porting Standards, Corporate Restructuring (Mergers & Acquisitions), Financial Statement Analysis & Corporate Taxation. He also served as an instructor in Civil Services Academy, Pakistan to train the CSS Officers selected by Federal Public Service Commission of Pakistan (FPSC). Currently he is a Profes- sor of Finance & Accounting in University of Management & Technology, Pakistan. He has published more than two dozen research papers in SSCI, ESCI and Scopus indexed journals published by reputed global publishers including Emerald, Sage, Taylor & Francis and IGI Global. He contributed multiple chapters in Books edited by International Editors. In 2019, he edited a book “FinTech as a Disruptive Technology for Financial Institutions” published by IGI Global, USA.

* * * About the Contributors

Abd Hakim Abd Razak is an Assistant Professor of Ethics & Law at Ajman University, United Arab Emirates and also a Senior Research Associate at the Institute of Law, South Ural State University, Russia. A recent Ph.D graduate of the School of Law, Trinity College Dublin, his research focused on the interlocking directorship practice of Sharia’ scholars across the Sharia’ boards of Islamic financial institutions within the key Islamic Banking industrial region of QISMUT (Qatar, Indonesia, Saudi Ara- bia, Malaysia, United Arab Emirates, and Turkey). He read law at University of Technology MARA, Malaysia, before pursuing his LL.M in Banking Law at the International Islamic University Malaysia. Having served as an Assistant Professor of Law at Xiamen University Malaysia and a Programme Coor- dinator of Law at the Management & Science University Malaysia, Hakim had lectured across numerous law subjects such as international corporate governance, international business law, commercial law, introduction to law, Malaysian legal system, Islamic law, company law, Islamic finance law, contract law, torts law, constitutional law, criminal law, cyber law, and tourism law. Hakim had also served as a diplomatic officer for the Ministry of International Trade and Industry Malaysia, where he was involved in calibrating the Malaysian government’s commitment at the World Trade Organisation and the government’s effort to liberalise the local trade and services industry. Prior to this position, Hakim had served as a legal officer with the Sepang Municipal Council and directly involved in the major amendments of key by-laws within the state of Selangor. A multi-lingual academia, he is conversant in four languages - Malay, English, Indonesian and Japanese.

Magda Abdel Mohsin is an Associate Professor at the International Centre for Education in Islamic Finance (INCEIF), School of Professional Studies.

Muhamad Abduh was born in Jakarta, May 1981. He completed his Bachelor of Science (Statistics) from Bogor Agricultural University, Indonesia, in September 2004 and his first master degree, Magis- ter Hukum Islam (Fiqh Al-Mu’amalat) from Ibn Khaldun University, Bogor, Indonesia, in September 2006. He completed his second master degree, Master of Economics (Islamic Economics) and PhD in Business Administration with specialization in Islamic Banking and Finance from the International Islamic University Malaysia (IIUM) in June 2009 and December 2011 respectively. Abduh has written more than 50 journal articles and four books in the area of Islamic finance. Prior to joining the UBD School of Business and Economics (UBDSBE), Abduh was an Assistant Professor at the IIUM Institute of Islamic Banking and Finance and the Head of Research for the Institute from 2012 to 2015. He was the founding editor-in-chief of Journal of Islamic Finance. Currently, Abduh is an Associate Editor of International Journal of Islamic and Middle Eastern Finance and Management and Asian Journal of Accounting Research (published by Emerald) and Editor-in-Chief of IQTISHADIA Journal of Islamic Economics and Business.

Abdulazeem Abozaid holds a PhD and Master in Islamic financial law. He also holds three BAs in Islamic law, Arabic language and English Literature; two higher studies diplomas in Islamic law and Human sciences. He has extensive working experience as a Lecturer at Damascus University since 1998, then at International Islamic University Malaysia specializing in Islamic Financial Law. He has conducted many workshops and training courses at several Islamic banks, financial institutions and universities. He combines between the practical experience in Islamic banking through working at different Islamic banks as Shariah expert, trainer and Shariah head and between the academic knowledge in Islamic financial law. Dr. Abdulazeem has work published in many international journals and newspapers, and

cxlvii About the Contributors

he had presented more than 50 papers at international conferences. His expertise in Islamic Finance is demonstrated by his release of more than 60 publications in Islamic finance. Currently his recent position is associate professor at Qatar Foundation, Islamic Finance Program.

Imran-Firdauz Abu Bakar is a Master’s graduate from INCEIF who has more than 12 years of engineering experience in the semiconductor industry, designing integrated circuits and supporting CAD services. Apart from research in Islamic trade financing, his academic papers included Genetic Algorithms for Active Control and Pseudorandom Binary Signals. Currently, he is investigating Fintech application in Islamic Finance.

Mustapha Abubakar is a Senior Lecturer in the Department of Banking and Finance in Ahmadu Bello University Business School, Zaria-Nigeria. Prior to joining the academic community in 1999, he worked as a banking officer in Union Bank of Nigeria for nearly three years from 1996 to 1999. He obtained a Diploma in Accounting, B.Sc. Business Administration, MBA, M.Sc. Business Administra- tion and PhD all from Ahmadu Bello University, Zaria-Nigeria in 1989, 1993, 1995, 2010 and 2017 respectively. He has participated in many academic conferences as a paper presenter in conventional and Islamic Finance, Banking and economics areas in Nigeria, Malaysia, Saudi Arabia and Bangladesh. He has also published papers in academic journals in Nigeria and abroad and reviewed a number of academic papers for seminars, theses, journal articles and books in areas of Islamic banking, economics and finance. This is in addition to other numerous supervision works of undergraduate and post graduate students he undertook.

Philippe Adair is a Professorship in Economics. He was the Dean of the Faculty of Economics and Management, University Paris-Est Créteil (2009-2014). PhD in Economics (1980). PhD in Sociology (1989). Vice-Chairman of Association Tiers-Monde (2013-2019) publishing Mondes en développement (ranked economics journal). Member of academic research unit Equipe de Recherche sur l’Utilisation des Données Individuelles en lien avec la Théorie Economique. Expertise in finance, Islamic and microfinance in the MENA region. Since 1999, he authored articles (9), international conference papers (5), reports (3) and a chapter in a book; he was guest editor (2 journals) and he supervised PhD (6) that are relevant to the topic.

Hayathu Mohamed Ahamed Hilmy is a senior Lecturer in Islamic Banking and finance attached to the department of Islamic Studies, Faculty of Islamic Studies and Arabic Language at South Eastern University of Sri Lanka.. He has pursued M.Sc. in Islamic Banking and finance at Institute of Islamic Banking and Finance (IIiBF), at international Islamic University Malaysia (IIUM) and obtained first class in bachelor honors degree in Islamic Banking and Finance at South Eastern University of Sri Lanka. Further he completed Shariah qualification at Al Jamiathul Ghawsiyyah Arabic College. He has published one book and more than ten research papers in international symposium and journals.

Abu Umar Faruq Ahmad is currently an Associate Professor of Islamic Economics Institute, King Abdulaziz University, Kingdom of Saudi Arabia. He holds a BA (Hons.) in Shari`ah from Islamic Uni- versity of Madinah; Master of Laws (Hons.); and PhD (with High Distinction) from Western Sydney University, Australia. His key teaching and research expertise lies in the areas of Shari`ah, Islamic Juris- prudence, Islamic Economics and Finance, Islamic Law of Transaction, Business Ethics and Corporate cxlviii About the Contributors

Social Responsibility, and Laws and Regulations of Islamic Finance. He has published many books, book chapters and refereed journal articles on his areas of expertise. Dr Ahmad has also presented a significant number of research papers at international conferences held in different continents of this globe.

Essia Ries Ahmed is currently working as an assistant of professor in University of Nizwa. He is Auditor and a member of Iraq Institute of Accountants. Dr Essia Ries received his bachelor’s degree majoring in commercial science from Baghdad College of economic Science University, master’s degree in Accounting from Universiti Sains Malaysia (USM). He received his PhD from University Malaysia Perlis (UniMap). Dr Essia primary research interests concern financial reporting, and accounting and Islamic finance. He has published articles in Journal of Accounting and Business and journal of Islamic accounting and business research. And proceedings and presented papers at both national and international conferences. Dr Essia Ries Ahmed is the reviewer and member of editorial board in several Journals.

Jameel Ahmed is currently an Assistant Professor in the Institute of Management Sciences, Uni- versity of Baluchistan, Pakistan. In 2004, he completed his Master in Business Administration from the same Institute, and was appointed Lecturer there. He has taught courses in Business Statistics, Business Research Methods, Advanced Qualitative Research, Multivariate Data Analysis, Economics, Finance and Islamic Banking and Finance. He attended the University of Glasgow in Scotland to obtain his Master in Management Research (MRes), graduating in 2008. He completed his PhD from International Islamic University Malaysia (IIUM) in 2015, and taught at IIUM for two semesters. In 2016, he attended a three months training program on Entrepreneurship and Teaching Pedagogy at the University of Massachusetts (UMass), Amherst, Massachusetts, USA. His research interests include Islamic Banking and Finance, entrepreneurship, entrepreneurial education, Islamic entrepreneurship, women entrepreneurship and SMEs.

Mezbah Uddin Ahmed is a researcher at ISRA. He is also actively involved in Islamic finance consultancy and advisory services of ISRA Consultancy Sdn. Bhd. (ICSB). Mr. Mezbah was a Fellow Member of the Association of Chartered Certified Accountants (ACCA) UK and a Certified Islamic Professional Accountant (CIPA) of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), Bahrain. He obtained an MSc in Islamic Banking and Finance (MIBF) from the Institute of Islamic Banking and Finance (IIiBF) of International Islamic University Malaysia (IIUM), and a BSc in Applied Accounting from Oxford Brookes University, UK. Before joining ISRA, Mr. Mezbah worked in audit and assurance with a Big-4 affiliate accountancy services firm in Bangladesh. He has several years of experience providing lectures on ACCA and ICAEW courses in Bangladesh and on accounting and finance to university students in Malaysia. He has also provided training on AAOIFI and IFRS Standards for financial reporting of Islamic financial transactions. He also has performed responsibilities as a reviewer for the AAOIFI exam committee.

Mhd Osmaa Alchaar is a doctoral candidate and research assistant at INCEIF, Malaysia. He obtained his Master degree in Fiscal and Monetary Economics and Bachelor degree in Economics from Damascus University. Before joining his PhD program, he worked as a junior economist at Central Bank of Syria for 4 years.

cxlix About the Contributors

Mahfod Aldoseri completed his thesis on risk management in Islamic banking in the Department of Accounting, Finance, and Economics at Griffith University under the supervision of his coauthor, Andrew C. Worthington. He holds a coursework master’s degree in finance and a research master’s degree in financial institution risk exposure, both from the University of Newcastle.

Mohsin Ali has a diverse background of academia and professional Islamic banking. Currently, he is working as Senior Lecturer at Taylor’s Business School, Taylor’s University, Malaysia. His research interests include conventional and Islamic economics and finance. He has a Ph.D. in Islamic finance from INCEIF, Malaysia. He did his bachelor and master in business administration from International Islamic University, Islamabad.

Hakan Altin has been working as an associate professor at Aksaray University since 2015.

Noman Arshed received is MSc in Economics from University of Edinburgh, UK in 2011. In 2014, he was hired as Lecturer in Economics in University of Management and Technology Lahore, Pakistan. Later that year he was enrolled in PhD in Islamic Banking and Finance in Institute of Islamic Banking, University of Management and Technology Lahore Pakistan. He is a regular writer on different topics related to development economics and Islamic economics.

Saheed Ashafa is a scholar of Islamic Studies and a specialist in Zakat administration and poverty alleviation. He had his first and Master degrees from the Lagos State University, Ojoo Lagos. He bagged his Ph D from the University of Ilorin, Ilorin in the year 2016. He is currently the Amir (President) of the Muslim Students Society of Nigeria (MSSN), Lagos State Area Unit. he was Lecturer in the School of Part-Time Studies, Adeniran Ogunsanya College of Education, Lagos. Presently he is a lecturer in the Department of Islamic Studies, Lagos State University Foundation. He is a seasoned scholar who has published widely in many academic journals.

Muhammad Ashfaq earned his doctor of philosophy on the topic:“Knowledge, Attitude and Prac- tices toward Islamic Banking and Finance: An Empirical Analysis of Retail Consumers in Germany” from the University of Tübingen Germany. Dr. Ashfaq holds an MBA in Financial Management from Coburg University in Germany, a Post Graduate Diploma in Islamic Banking and Finance and an MBA in Banking and Finance. He was awarded the Young Scholars Research Award by the Bilkent University, Turkey in 2015 for his cutting-edge research contribution tothe area of Islamic finance. He was also awarded prestigious LGFW (Baden Württenberg Government Germany) scholarship for his Ph.D. at University of Tübingen, Germany. Furthermore, heis the co-editor of “In Welcher Gesellschaft Wollen wir Leben? Befunde zu Wirtschaftsethik in der globalisierten Gesellschaft Grundsätzlich Überlegungen aus Theorie und Praxis in Wirtschaft, Recht und im Speziellen in Ethical Finance & Islamic Banking” a book published in German and English by Rainer Hampp Verlag,Germany.He speaks three international languages including German, English and Urdu.

Shahab Aziz is carrying more than ten years of Islamic Banking experience and has completed Ph.D. in Islamic finance from Universiti Teknologi Malaysia, Kuala Lumpur, Malaysia. I have published research in many journals besides a book on Islamic Banking Modes of Financing in Pakistan Theory and Practice. cl About the Contributors

Hasnan Baber is currently working as an Assistant Professor in Endicott College of International Studies, Woosong University, South Korea. He has published more than two dozens of research papers on diversified subjects of management, which are highly appreciated in the world of research. His areas of research are finance, FinTech, Crowdfunding, Islamic finance and service quality. He has presented numerous research papers and articles at international conferences. He has sole authored a book on business ethics and corporate governance. He is also serving as an advisory and editorial board member of various reputed publishing houses.

Imene Berguiga has a PhD in Economics is Associate Professor in Finance and a member of the ERUDITE research team (University Paris-Est Creteil). She specialises in Accounting and Finance on the topics of microfinance, banks and small businesses funding in the MENA region and North African countries, which are her areas of expertise. Since 2010, she published thirteen papers in academic journals and proceedings related to microfinance, funding Micro-Small and Medium Size Enterprises (MSMEs) and specific risks in Islamic banking. References: https://www.researchgate.net/profile/Imene_Berguiga.

Faruk Bhuiyan is originally from Bangladesh and moved to Sydney, Australia in 2017. Mr. Bhuiyan is a near completion Ph.D. student in Management Accounting within the Department of Accounting and Corporate Governance under Macquarie Business School at Macquarie University, Sydney, Australia. He is now serving Australian Catholic University (Sydney Campuses) as a sessional Lecturer and served Macquarie Business School as a Research Assistant for the Global MBA program. He taught at the undergraduate and postgraduate levels within the Department of Business Administration at International Islamic University Chittagong, Bangladesh during the last a little over six years from 2010 to 2017. His various research has been published into internationally refereedjournals. His research interests are in the broad area of Social and Environmental Accounting including Sustainable Development Goals, Corporate Social Responsibility, Corporate Governance, Management Control Systems, Organisation Culture and Performance Measurement.

Ainulashikin Binti Marzuki is a senior lecturer at Universiti Sains Islam Malaysia (USIM). Her research interest is on Islamic finance with special focus on managed funds, wealth management and governance. She obtained her doctorate from the Griffth University in 2013, both Master in Business Administration (MBA) and Bachelor of Accountancy with Honours from Universiti Teknologi MARA (UiTM) in 2004 and 1999, respectively. She is actively published articles in refereed journals such as Journal of Muamalat and Islamic Finance Research (JMIFR), International Journal of Islamic and Middle Eastern Finance and Management, and Journal of the Asia Pacific Economy. She also actively participates in international and national conferences.

Masudul Alam Choudhury presently holds the position of Professor and Dean, Faculty of Business Administration, University of Science and Technology Chittagong, Bangladesh and is International Chair in Islamic Economics and Finance at the Faculty of Economics, Trisakti University, Jakarta, Indonesia. He continues as annual summer visiting professor in the Ontario Institute for Studies in Education in Social Economics, University of Toronto. Professor Choudhury is one of a handful of academic scholars in the field of Islamic Economics and Finance whose work has been recognised in both Western as well as Muslim academic circles as playing an influential role in defining the discipline of Islamic Finance & Economics. He is the first academic in his field to address the original methodology of tawhid as

cli About the Contributors

ontological law in the development of a theory of meta-science within the Qur’anic epistemological framework of Unity of Monotheistic Knowledge for over the past 35 years, by way of his seminal works, mathematical formalism, and inferential approach. Money in Islam, first published by Routledge, 1997 and re-released a number of times thereafter was the first major work in Islamic Economics written from a contemporary economic perspective. His work has spanned over 100 refereed papers (Webb of Science, Research Gate, Google Scholar) and over 30 books published by highly-rated publishing outlets (i.e. Routledge, Macmillan, Springer-Verlag, Kluwer Academic, Sage, Kegan Paul, World Scientific, Taylor & Francis, New Palgrave, Edwin Mellen, Cambridge Scholars Publishing, IGI-Inc., among various others). He is the Editor-in-Chief of the SCOPUS-listed, Australian Deans Ranking, and JEL-catalogued journal HIJSE (Humanomics: International Journal of Systems & Ethics) currently in its 34th year of publication. His published works have been reviewed by the Times Higher Education Supplement, Economic Journal, Southern Economic Journal, Middle East Review and the Journal of Economic Literature. He has also been a contributor to the Harvard University Islamic Finance and Investment Program at their annual gatherings in Cambridge, Massachusetts. He has supervised numerous Doctoral and Master’s students, many of whom have graduated and moved on to successful careers in industry and academia. He currently continues to be actively involved with postgraduate-level supervision in the erudite field of Tawhidi Methodological Foundation of Islamic Economics & Finance, alongside his institution-building and charitable efforts in various countries around the world. He has over 40 years of classroom teaching, research experience, and service contributions in the fields of conventional and Tawhidi (TIE). Among the institutions in which he has held teaching and research posts are University of Toronto, Cape Breton University (Canada 23 years until retirement), Sultan Qaboos University (National University of Oman), Oxford University, King Fahd University for Petroleum & Minerals (Saudi Arabia), King Abdulaziz University Jeddah, International Islamic University Malaysia, University of Malaya, National University of Malaysia, various universities in Indonesia and Malaysia, University of Regina, Trent University, and summer visiting professor position in OISE (Ontario Institute for Studies in Education), University of Toronto, Carleton University, University of Denver, Institute of Agricultural and Resource Economics in the University of Agriculture Faisalabad, Pakistan where he lectured on the Tawhidi Methodological Foundation of Islamic Economics and Finance and its empirical application to the construction of an agricultural circular causation model and its prototype in the formulation of dynamic coefficients input- output model of agricultural development within the national development plan. Professor Choudhury is presently adjunct Professor and International Chair of Postgraduate Program in Islamic Economics and Finance, Faculty of Economics, Trisakti University, Jakarta, Indonesia. Although an Economist and Mathematician by training, Professor Choudhury has contributed to the associated fields of Qur’anic studies, Philosophy of Science, Finance, Business Studies, Maqasid as-Shari’ah and, most recently, Computer Science (neural networks and complexity in the light of Tawhidi methodological worldview) and the diverse areas of Sociology within Economics (participative dynamics, circular causation, Eth- ics, systems and wellbeing). In all these areas his focus for much of his career has been in the area of Tawhid as ontological law and its derived formal methodology of participatory dynamics related to diverse problems of economics, finance and socio-scientific systems studied in the epistemological con- text. He has spearheaded a new theoretical framework in contemporary Islamic sciences termed ‘TSR’, or Tawhidi String Relationship. This is fast growing in popularity in scientific circles, in particular in Indonesia and Malaysia (Springer-Nature). Professor Choudhury obtained his Ph.D. in the field of Hu- man Capital Theory and Economic Growth (Canada) from the University of Toronto. His detailed c.v. can be obtained on request. clii About the Contributors

Patrick Collins was born in England in 1952, Patrick Collins obtained his PhD in the Department of Management Science at Imperial College of Science & Technology in London in 1985. He worked as assistant to Leo St.Clare Grondona from 1976 until his death in 1982, after which he wrote “Cur- rency Convertibility: the Return to Sound Money” in order to widen understanding of the importance of Grondona’s work, and started to develop a computer simulation of the Grondona system. Since 1991 he has lived in Japan, and recently retired after 19 years as professor of economics at Azabu University. Having developed a computer simulation of the implementation of the Grondona system in Japan, in 2010 he spoke at the historic “RIFCON2” in Kuala Lumpur about the potential benefits of the Grondona System as a policy for D-8 countries. Since then he has presented the Grondona System as a practical measure of Islamic economic policy at several other venues, and co-authored a series of papers and presentations discussing simulations of its operation in different D-8 countries.

Monther Eldaia is a Lecturer in Al Aqsa University, Palestine. PhD student at the University Science Islamic Malaysia, a master’s degree from the Islamic University with a very good grade in 2009, Holds a bachelor’s degree from Ajman University of Science and Technology in the United Arab Emirates with honors in 2005, holds a financial arbitrator certificate, he interested in Islamic finance and accounting, he published in International Journal of Entrepreneurship and Management Practices, International Journal of Academic research in Business and Social Science.

Zairihan Abdul Halim is a senior lecturer at the Economics Department of Universiti Malaysia Terengganu. She received her bachelor’s and master’s degree in Economics from Universiti Utara Ma- laysia and University of Malaya, Malaysia, respectively, and a Ph.D. degree in Finance from Queensland University of Technology, Australia. Her main research interests include Islamic Banking and Finance, Corporate Finance, and Monetary Economics. Her research papers have been published in the top refereed academic journals such as the Journal of Corporate Finance and Pacific-Basin Finance Journal. She recently received the Best Paper Award (Islamic Finance category) by the Pacific-Basin Finance Journal.

Mustafa Mohd Hanefah is a Professor of accounting, shariah auditing and zakat, Faculty of Econom- ics and Muamalat, Universiti Sains Islam Malaysia (USIM). He was a former Deputy Vice-Chancellor (Research and Innovation) USIM, the Dean of Research and Innovation and Faculty of Economics and Muamalat. He also was a visiting professor at the Economic Research Centre, Nagoya University (2011) and Aoyama Business School, Aoyama Gakuin University (2016), Japan. Professor Mustafa obtained his Bachelor Degree in Accounting (Hons) from Universiti Kebangsaan Malaysia (UKM). Later, he obtained his Masters Degree in Accountancy from the University of Wollongong, Australia and his PhD in Ac- counting and Taxation from Universiti Utara Malaysia (UUM) and coursework at Memphis University, USA. He has published many papers in international journals and books in the areas of Islamic financial reporting and accounting, shariah auditing, taxation, zakat and waqf. He also serves as a member of the editorial boards in a number of international journals.

Mustafa Mohd Hanefah has been in the academic field for more than thirty years. His main interests are in accounting, Shariah governance, Shariah audit and Islamic financial reporting and disclosures. He has authored many papers and books, and also a member of editorial boards of international journals. He was a visiting professor in Nagoya University, Japan in 2011 and Aoyama Gakuin University, Tokyo, Japan.

cliii About the Contributors

Razali Haron is an Associate Professor at the IIUM Institute of Islamic Banking and Finance. His research covers the area of corporate finance and corporate governance.

Rashedul Hasan is working as a Senior Lecturer in the Faculty of Business, Communication and Law at INTI International University, Malaysia. Dr Hasan has a PhD in Accounting from International Islamic University Malaysia (IIUM). His research interests include Islamic Finance, Corporate Gov- ernance, Taxation and Sustainability. He has published papers in Thunderbird International Business Review, Journal of Islamic Accounting and Business Research, International Journal of Public Sector Management and International Journal of Accounting and Finance. Dr Hasan has served as guest editor for the International Journal of Business and Globalization.

Zubair Hasan is an economist and acclaimed author. He is Professor Emeritus in Islamic Econom- ics and Finance of INCEIF. He has published numerous articles, commentaries and book reviews in academic journals, in addition to authoring several books including Theory of Profit (Vikas, 1975), Introduction to Microeconomics: An Islamic Perspective (Pearson, 2006), Macroeconomics (Oxford, 2009), Fundamental of Microeconomics (Oxford, 2011), Islamic Banking and Finance: An Integrative Approach (Oxford, 2014) and Leading Issues in Islamic Economics and Finance (Oxford, 2019). In recognition of his numerous contributions, Prof. Dr. Hasan was awarded the prestigious Islamic Devel- opment Bank (IDB) Prize for Economics in 2009. Recently, he has also won the distinction of getting The Standing Committee for Economic and Commercial Cooperation of the Organization of Islamic Conference (COMCEC) Academic Award, 2014.

Fathyah Hashim is a Senior Lecturer at the Graduate School of Business, Universiti Sains Malaysia, Penang, Malaysia. She teaches ‘accounting for managers’ in the School’s MBA programme. Her research and expertise focus on corporate governance and financial reporting. She has been actively involved in conducting contract research for multinational and local companies in Malaysia. Prior to joining USM, she is working as an accounting lecturer at one of the private colleges in Kuala Lumpur.

Rusni Hassan is a Professor at the IIUM Institute of Islamic Banking and Finance (IIiBF), Inter- national Islamic University Malaysia (IIUM). She was a Coordinator for Research and Publication and Course Coordinator for Islamic Law of Transactions and Islamic Banking and Takaful. She was a Research Committee for Review of Islamic Banking Laws, Central Bank of Malaysia and an examiner for Financial Planner Association of Malaysia. Presently she is the examiner for (CIMA). She was a member of Shariah Advisory Council Bank Negara Malaysia and Shariah Advisor for Association of Islamic Banking Institutions Malaysia (AIBIM). She was a Shariah Committee for HSBC Amanah Malaysia, HSBC Amanah (Takaful) Malaysia, and a registered Shariah Advisor with the Securities Commission. She was the Pro-tem committee and the present Secretary for the Association of Shariah Advisors in Islamic Finance Malaysia (ASAS). In her capacity as Shariah Committee she has advised numerous Islamic Financial Institutions locally and internationally on shariah compliance aspects on product development and structuring, legal documentations and Shariah audit. She presented paper for many international conference and seminars locally and abroad. She has spoken extensively in seminars, workshops, conferences and trainings on various Islamic Finance issues. Her publication includes books on Islamic Banking and Takaful, Islamic Banking under Malaysian Law, articles of journals, Shariah Law Reports and other publications. She is also Shariah Committee for House Development Financing Corporation and Housing Development Corporation Maldives. cliv About the Contributors

Rab Hifzur was born and brought up in Allahabad. He has an MSc from the University of Al- lahabad (India) 1976. Retired from ONGC as DY G M (Chemistry).He has published regularly in the field of Islamic economics with a particular interest in the areas of ‘currency, Riba, economic growth, and economic justice.

Adebayo Ibrahim is a Professor of Islamics in the Department of Religions, University of Ilorin. He specializes in Islamic Thought with emphasis on Islamization of Knowledge and Contemporary issues. He holds a Bachelor of Arts in Education and Islamic Studies; Master of Arts in Islamic Studies and Doctor of Philosophy in Islamic Studies from the University of Ilorin, Ilorin, Nigeria. Dr Adebayo belongs to many professional bodies among which are the Nigeria Association of Teachers of Arabic and Islamic Studies (NATAIS); the Nigerian Association for the Study of Religions (NASR) and the Nigerian Association for the Study of Religions and Education (NASRED). He was for many years the Kwara/Southwest zonal Co-ordinator of the International Institute of Islamic Thought (IIIT) Nigeria Office. Adebayo is a Member of the International Advisory Panel of the Journal of Islamic Banking and Finance, published by the International Association of Islamic banks, Karachi, Pakistan. He is a member, Editorial Board, Alore Journal of the Humanities, Faculty of Arts, University of Ilorin, Ilorin; Member, Editorial Board, NATAIS Journal of the Arabic and Islamic Studies (NATAIS National); Associate Edi- tor, Ilorin Journal of Religious Studies; and Editor-in-Chief, Al-Burdah Journal of Arabic and Islamic Studies, NATAIS Kwara State Branch. Adebayo is a prolific writer. He has published a total number of 105 works in forms of articles, chapter in books, and conference proceedings in academic outlets at local, national and international levels. He received a letter of commendation from the Faculty of Arts, University of Ilorin, for submitting the highest number of publications during the 2018 promotion ex- ercise. He has also attended many conferences both at home and abroad where he presented papers. As an academic, Adebayo has supervised more than one hundred and seventy long essays; twenty-four MA dissertations and four Ph. D theses. He has also served as external examiner to quite a good number of MA and Ph D theses in some universities in Nigeria.

Mohd Marzuki Bin Ismail was born on 23rd December 1973. He is currently residing at Bandar Seri Putra, Bangi. He graduated from Universiti Utara Malaysia, Kedah Darul Aman, Malaysia with Bachelor of Accounting (Hons) in 1997. He started his career with PricewaterhouseCoopers Malaysia from August 1997 to February 2001. Afterwards, he had a brief stint with Pelepas-Brigantine Container Services Sdn Bhd, a subsidiary of Pelabuhan Tanjung Pelepas Sdn Bhd from February 2001 to November 2001. Then he joined Century Logistics (Johore) Sdn Bhd, a subsidiary of listed company Century Logistics Holding Bhd from November 2001 to April 2003.He joined the civil service as an Accountant with Ac- countant Generals’ Department in May 2003. From May 2003 to September 2016, he had been attached to several ministries and department such as Ministry of Education, Prime Minister Department, Ministry of Information, Culture & Multimedia and Ministry of Finance. Later, he took full time study leave to pursue Master of Accounting and Shariah Audit (MASA) at University Sains Islam Malaysia (USIM) from September 2016 to April 2018. Coming back from the study leave, he is attached at Public Services Department in Putrajaya. He is a Chartered Accountant with Malaysian Institute of Accountants (MIA) and a member of Chartered Institute of Public Finance and Accountancy (CIPFA), United Kingdom.

Nur Jamaludin is a lecturer at the department of Islamic Economics of Sekolah Tinggi Ekonomi Syariah Islamic Village (Islamic Economics College).

clv About the Contributors

Omar Kachkar is currently an assistant professor at Ibn Haldun University in Istanbul, he holds a PhD in Business Administration (Islamic Finance) from the International Islamic university Malaysia IIUM, an MA in Islamic Banking, Finance and Management from Loughborough Univerity UK, and a B.A (Islamic Law) from Al-Azhar University (Cairo). He has an Excellent background on Islamic Law, Islamic Economics, Banking & Finance in both academic and industry. Omar is a Registered Shariah Advisor at Securities Commission Malaysia and an Associate of Association of Shariah Advisors In Islamic Finance – ASAS. He has a Long experience lecturing in universities in Damascus, Kuala Lumpur and Turkey. Omar has presented a number of papers in local and international conferences on Islamic microfinance, cash waqf and micro enterprises. He has also published some papers in international journals. Main interests include Islamic finance, Shari’ah Standards, microfinance, micro enterprises and cash waqf.

Muhammad Iqmal Hisham Kamaruddin is a USIM Graduate Fellow and a PhD student at the Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM). He received his Bachelor Degree in Accounting with Honours (2014) and Master Degree in Economics and Muamalat Administration (2016) from University Sains Islam Malaysia (USIM). He was a recipient of the Royal Education Award for his bachelor degree and the Accounting Best Student Award 2014 from the Ma- laysian Institute of Accountants (MIA). He also received the Faculty Book Award (Master by Research) for his Master Degree. Currently, he is writing a thesis on Financial Accountability in Islamic Social Enterprise (ISE) in Malaysia. His area of expertise is Islamic social accounting, Shariah audit, Islamic non-profit organisations and halal management. He has also presented and published a number of articles and chapter in books in various national and international conferences, journals and book publications. He has also published a book entitled ‘Shariah Audit and Assurance: Process and Programme’.

Bilal Kchouri is a doctoral researcher at the University of Luxembourg, is interested in topics related to Islamic Banking. Prior to that, Bilal finished his Master of Business Administration degree from the Lebanese American University in 2016 and a Bachelor in Business Administration degree from the American University of Beirut in 2011 with double emphasis in Finance and Accounting. His first publication investigated corporate governance in all Lebanese banks by using the Institutional Shareholder Services (ISS) index to evaluate their Board of Directors. The objective was to pinpoint banks standards in comparison with ISS norms. The paper was also presented during the “Summer Accounting and Finance Conference” in Tunisia.

Ishraga Khattab is currently working as Director of Research Publishing and Consultancy Centre at Sudan Academy for Banking and Financial Sciences, Sudan.

Amir Kia received his Ph.D. degree in Economics from Carleton University, Ottawa, Canada, Dr. Amir Kia joined the Bank of Canada (the central bank of Canada) where he held several positions within the Securities/Financial Markets Department. In 1999, he decided to pursue a full-time academic career. He was first a Visiting Assistant Professor in the Department of Economics at Emory University, USA. Then he held the position of Visiting Associate Professor in the Department of Economics at Carleton University, Canada. He is now a Full Professor with the Finance and Economics Department in Utah Valley University in Utah, USA. He also served as Editor-in-chief of the Journal of Business Inquiry from 2009 to 2018. Over the years, Dr. Kia has received numerous Teaching Excellence Awards and multiple clvi About the Contributors

nominations. He was recognized the scholar of the year in 2009 and, the same year, he was awarded the Wallace R. Woodbury Professorship in Economics. His teaching interests include macroeconomics, monetary economics, financial economics, money and banking as well as international trade and finance. Dr. Kia’s research work has been published in many peer-reviewed academic journals. For example, during the last 10 years he has published in more than 20 internationally academic journals, including North American Journal of Economics and Finance, Global Economy Journal, International Journal of Business, Emerging Markets Finance and Trade, Journal of International Financial Markets, Institutions & Money, Journal of Macroeconomics, Applied Financial Economics, Global Finance Journal, Applied Economics, International Journal of Economic Perspectives and International Journal of Business. His areas of research include macroeconomics, monetary economics, financial economics, international finance and profit-risk-sharing banking.

Thorsten Lehnert is a Professor of Finance and study director of the Master of Banking and Finance at the Luxembourg School of Finance since October 2009. He received a PhD degree from Maastricht University and holds an economics degree from the University of Bonn. Before he joined the University of Luxembourg, he served as board member of the Maastricht Research School of Economics of Tech- nology and Organizations and academic advisor to the Dutch Ministry of Finance. Professor Lehnert has published widely on financial risk management, international finance, as well as on Behavioural Finance in academic journals including Management Science, Oxford Bulletin of Economics and Sta- tistics, Journal of International Money and Finance and Journal of Derivatives. His research interests focus on investments, financial derivatives, risk management investor psychology. His work has been featured in the Wall Street Journal, the New York Times, on CNBC, etc. and he has taught in various MBA and executive programmes.

Ziad Mahomed is an Associate Dean/Director for INCEIF’s Executive Education & E-Learning. He is also the Chairman of the Shariah Board of HSBC Amanah Malaysia and serves on a number of Shariah boards internationally. He is a multi-award-winning Scholar with almost 20 years of global experience as an executive, consultant and Islamic Scholar in Islamic finance and capital markets. Dr Ziyaad has consulted/trained more than 10,000 Finance Professionals and Islamic Scholars in most disciplines within the Islamic Finance sector in Africa, Europe and the Middle East. His focus areas include Islamic social finance, Shariah issues & innovation, fintech and Sukuk, amongst other research areas.

Ahliddin Malikov is an Economics lecturer at Westminster International University in Tashkent, Uzbekistan. Currently, I am teaching a number of modules including Macroeconomics, Introduction to Political Economy and International Trade.

Rosnia Masruki is a Senior Lecturer at the Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia (USIM). She holds a PhD in Accounting, specialising in reporting and disclosure for Islamic Financial Institutions (IFIs) and non-profit organisations (NPOs) such as government agencies, charities, cooperatives, faith-based organisations and waqf (endowment) institutions. Presently, she is the the Head of the Accounting program and previously she was the Coordinator of Master’s Degree. She has also served as an adviser in the field of education. She has been a trainer and invited speaker in business accounting and finance for corporations and universities. She is actively researching the best practices of reporting, performance measurement and socio-economic impact for NPOs and corporate

clvii About the Contributors

governance for IFIs. Dr Rosnia found that IFI is an area that needs further attention on the accounting and reporting aspects, also on corporate governance.

Norhanim Mat Sari is a coordinator for MBA (Finance) program and a senior lecturer at Putra Busi- ness School (PBS). Prior to joining PBS, she formerly was a faculty member at International Centre for Education in Islamic Finance (INCEIF). She had also taught Islamic Capital Market, Finance, Banking and Management courses at Universiti Kuala Lumpur (UniKL) Business School, Universiti Tunku Abdul Rahman (UTAR), Universiti Putra Malaysia (UPM), Universiti Tenaga Nasional (UNITEN), Islamic International University Malaysia (IIUM) and Technology Park Malaysia (TPM) College. Besides, she had experiences in banking and high technology industry sectors while working at MAYBANK, Malay- sian Industry-Government Group for High Technology (MIGHT) and Banking Supervision Department of Bank Negara Malaysia (BNM).

Maizaitulaidawati Md Husin is a senior lecturer at Azman Hashim International Business School (AHIBS) Universiti Teknologi Malaysia. Registered as a certified Islamic Financial Planner, she holds a Master of Science in Banking and a Bachelor of Business Administration in Finance. Her PhD in Is- lamic Economy from Universiti Malaya was focusing on adoption of family takaful among Muslim in Malaysia. Dr Mai had a successful career in banking industry before fulfilling her dream of becoming a lecturer. She started her teaching career when she joined UTM in 2009. Within her 10 years of service in UTM, she has been involved in more than 10 consultancy and research projects as either a leader or a team member with total value of involving RM7 Million. Dr Mai have also authored and co-authored more than 60 research papers, book chapters for businesses, universities, seminars, conferences and journal publications. She has served AHIBS as the research manager in 2017 and held several other managerial positions in the faculty. In 2019, she has completed her post-doctoral study at International Islamic University Malaysia at which she conducted research on Islamic fintech, takaful and Small and Medium Enterprises. Now back in AHIBS, Dr. Mai continues her research interest in the area of Islamic banking and finance. She is a member of Malaysian Finance Association (MFA), Malaysian Economic Association (MEA) and Financial Planning Association of Malaysia (FPAM). In her spare time, Dr Mai enjoys a good happy hour with family and friends, the sounds of a great music playlist, reading, travelling and seeking adventure in the outdoors. Visit her profile at https://www.maizaitulaidawati.com.

Kameel Meera obtained his undergraduate and Masters Degrees in Economics from the International Islamic University Malaysia (IIUM), and his Ph.D. degree in Finance from the University of North Texas, U.S.A. His areas of expertise include Financial Markets, Investment Analysis, Macro-Economics, Eco- nomics of Social Issues and Quantitative Methods, in which he has wide experience of teaching, training, consultancy and research. While working as Professor in the Faculty of Economics and Management Sciences and Dean of the Institute of Islamic Banking & Finance at IIUM, he authored the books “The Islamic Gold Dinar” and “The Theft of Nations” (both published by Pelanduk Publications) and “Real Money – Money and Payment Systems from an Islamic Perspective” (published by IIUM Press). He has also published widely on other approaches to create a Riba-free economic system. Dr Meera is currently Managing Director of Z Consulting Group, working to enable contemporary affordable public housing schemes, and to realize an alternative affordable public housing model for low- and middle-income households in Malaysia.

clviii About the Contributors

Fatimah Mohamad Noor is a second year PhD student in Islamic Banking and Finance from Inter- national Islamic University Malaysia. Her doctoral research investigates the practice of good governance in Corporate Waqf institutions. She holds bachelor and master’s degree in Islamic Revealed Knowledge and Heritage with specialization in Fiqh and Usul Fiqh.

Hazik Mohamed is a business strategist with substantial market research, operational management and start-up experience. He consults for MSMEs and MNCs on various business-related issues including market penetration, operational process troubleshooting, investment management, and strategic execution. Specialized PhD research in behavioral research and analysis using game theory in view of conventional and Islamic economics perspectives. Its applications include understanding consumer/user behavior and viral marketing strategies as well as policy formulation and regulatory implementation through effec- tive low-cost behavioral interventions. Other interests include region-wide strategic planning as well as implementation of innovative, disruptive and scalable technologies.

Seyed Mohamed Mohamed Mazahir is a Senior Lecturer – Grade I attached to Department of Is- lamic Studies, Faculty of Islamic Studies and Arabic Language, South Eastern University of Sri Lanka. He possessed a PhD in the field of Takaful from the University of Malaya, Kuala Lumpur, Malaysia, M. Phil., in Islamic Culture from University of Peradeniya, Sri Lanka, and a Post Graduate Diploma from King Saud University, Riyadh, Saudi Arabia in Teaching Arabic for non-Arabic Speakers. He also completed his B.A. (Hons) at the University of Peradeniya, Sri Lanka in Islamic Culture and a Licentiate Certificate at Jamiah Naleemiah – Islamic Institute of Higher Studies which is recognized by the Higher Education Ministry of the Government of Saudi Arabia, as equal to their Degree level in Arabic and Islamic Subjects. He has published more than ten books in various fields and three books translated from Arabic to Tamil and more than thirty research articles in the academic journals locally and internationally. In addition to that he has presented more than twenty-five research papers in the international symposiums and conferences. Four International Symposia have been conducted under his chairmanship. And also he is the Managing Editor of “Sri Lankan Journal of Arabic and Islamic Studies” an international, online, peer-reviewed, open-access journal of the Faculty of Islamic Studies and Arabic Language, South Eastern University of Sri Lanka. He has contributed to the academia by participating in several seminars and workshops as Keynote Speaker and resource person.

Zainal Abidin Mohd Tahir was formerly holding a senior management position with a local bank. Upon retiring from the bank he joined INCEIF as a Teaching Fellow in Islamic Finance teaching Islamic Banking and Structuring. He recently retired from INCEIF and is currently a Shariah Committee Member with Export-Import Bank Malaysia.

Amirul Afif Muhamat is an alumnus of MCKK, holds PhD in Business Management from University of South Australia, Master of Arts from University of Durham and BBA (Hons.) Islamic Banking from Universiti Teknologi MARA. He is also certified by Islamic Finance and Banking Institute Malaysia (IBFIM) through the AQIF qualification attained from the institution. He has presented many papers at the international conferences and published articles in many journals such as ISRA International Journal of Islamic Finance (Emerald Publishing), Journal of Islamic Accounting and Business Research (Emerald Publishing) and International Journal of Islamic and Middle Eastern Finance and Management (Emerald Publishing), to name a few. His research areas are takaful, capital market, waqf and social performance.

clix About the Contributors

Sherifah Oshioke Musa Deji obtained her Ph.D in 2018 from International Islamic University, Malaysia, specializing in Islamic finance and cash waqf. She holds her M.sc in Economics at University Malaya Malaysia and B.sc Banking and Finance at Ambose Alli University, Ekpoma, Edo state Univer- sity, Nigeria. She has worked in the banking sector, Guaranty Trust Bank (GTB) and First Inland Bank (FIN). Her areas of expertise include Islamic Banking, Islamic financial economics, Cash Waqf, and Entrepreneurship. She has published her works in local and international journals including Journal of Islamic Finance and Business Research, and Journal of Islamic Finance. She is presently a lecturer at Waidsum University.

Maruf Adeniyi Nasir is a senior lecturer and the current head of the Department of Public & In- ternational Law at Osun State University, Osogbo, Nigeria. His research interests are Islamic Finances, Financial Crimes, particularly in the areas of money laundering and terrorism financing. He has authored and co-authored several journal articles, research papers and books. He is a member of many professional organisations such as the Nigeria Bar Association (NBA), International Bar Association (IBA) and Nigeria Association of Law Teachers (NALT). He is married with children.

Hasanul Oravampurath has finished his Masters in Islamic Finance Practices in INCEIF, Malaysia. My achievements in the Islamic finance industry are that I had presented a seminar paper on Indian international academic conferences. As a part of my studies, I have done industrial visits and training in Islamic banks and Tankful Companies in Malaysia. These experiences helped me to explore my knowledge in the industry. In addition, my international experience of my Master’s studies helps me to manage multi-cultural peoples.

Camille Paldi is the only US Citizen to have graduated from the Durham University Islamic Finance Program in the UK. Camille Paldi was an International Bar Association Scholar 2009/2010 and qualified as a lawyer in the UK through the UK QLTT in 2013. Paldi was voted #24 on the WomanI Report on the world’s most influential women of the Islamic Finance Industry in 2018. Paldi is a graduate of Colgate University, the London School of Economics, University of Sydney, University of Melbourne, Kansai Gaidai University, East Shanghai University of Politics and Law, University of Hawaii, and Durham University. Paldi is the founder of Ethical Finance Forum based in Palo Alto, CA, USA.

Bayu Possumah is a senior lecturer at the Economics Department of Universiti Malaysia Terengganu (UMT), also at Postgraduate of Islamic Economics, Institute Tazkia, Indonesia. He received his Ph.D. in Islamic economics from Universiti Kebangsaan Malaysia (UKM). He is also a former researcher at the Research Centre for Islamic Economics and Finance (EKONIS) UKM. Currently, he serve as Research fellow at Islamic Economic Studies and Thoughts Centre (IESTC) and as associate editor in some refereed journals. He has published in several refereed journals, including the Journal of Business Ethics, European Journal of Law and Economics and International Research Journal of Finance and Economics. He has presented papers at many international and local conferences, including the Islamic Banking, Accounting and Finance Conference, International Workshop of Islamic Economic and Finance Theory, World Universities Zakat Conference, Malaysia Finance Association Conference, and World Conference on Islamic Thought and Civilization. His research interests include Islamic economics, wealth management, Fiqh Mualamat, classical literature and philosophy, Islamic banking, and Islamic civilization and management. His paper “Economic Distribution in Islam: Virtues and Philosophical in Nature” was clx About the Contributors

awarded Best Performance Award (Gold) in the 5th International Symposium on Islam, Civilization, and Science (ISICAS 2014) in Kyoto University Japan.

Md. Harun Ur Rashid has been serving as a full-time faculty of Accounting at the Department of economics and Banking in International Islamic University Chittagong since 2015. Before joining the university, he has completed his BBA and MBA from the Dept. of Accounting and Information Systems, University of Rajshahi. He has various publications into refereed journals. His research interests include CSR, green/climate financing, taxation, corporate governance, Shariah regulations. He is proficient in research tools like SPSS, AMOS, Smart-PLS, Eviews, DEAP, STATA and Endnote. He is also skilled in quantitative research methods and techniques and learning new horizons of research.

Najmul Rassool is a fully dedicated professional capable of translating strategies into actions and has been highly involved in the development of Islamic Banking & Finance in Mauritius since the early ’80s and considered as one of the pioneers. An Islamic Finance professional with two Masters’ degrees in Finance and Islamic Finance respectively obtained through world-class international universities and a Ph.D. research fellow in Islamic Banking & Finance. The Ph.D. thesis is Towards Establishing an Islamic Retail Bank in a Muslim-Minority Country - Prospects and Challenges in Mauritius An Islamic Finance Consultant reckoning more than 10 years’ experience in the field of finance obtained in the banking, insurance and offshore financial services sectors in Mauritius and hands-on practical experience in Islamic Banking & Finance in Mauritius and abroad. A product developer in Islamic Banking & Finance and was involved in developing Shari’ah-compliant products for the Mauritius offshore sector and Islamic banks.

Shaikh Hamzah Razak is currently an Associate Professor at INCEIF lecturing Islamic Wealth Planning and Management as well as Takaful and Actuarial Practices (Islamic Insurance). He joined INCEIF in November 2006. He obtained his DBA from USM and his MBA from Central Missouri State University, USA. He graduated with honours in Bachelor of Science in Finance from Northern Illinois University in 1983. Prior to joining INCEIF, Dr Shaikh was with Malayan Banking Berhad since 1974 and held several posts in various departments such as Branch Operations, Trade Finance, Credit and Credit Control. His last position with Malayan Banking was as a Komtar Branch Manager. Whilst pursuing his DBA, he was a part-time lecturer with USM, teaching corporate finance. Dr Shaikh has also been actively involved in several consultancy works and conducted service training. His main publication is on financing the development of Waqf properties in Malaysia and wealth management.

Yosra Ben Said has a PhD in Finance is Assistant Professor in Finance at the University of Sfax and a member of the EAS research team (University of Mahdia). Her research topics include behavioral finance, market prices dynamics and Islamic finance in the MENA region and North African countries. Since 2017, she published four papers in academic journals and proceedings related to behavioral finance, market prices dynamics and Islamic finance.

Marhanum Che Mohd Salleh specializes in Islamic Banking, Takaful, Islamic relationship marketing and Fiqh Muamalat. Currently she is a lecturer at Department of Finance, Kulliyyah of Economics & Management Sciences, International Islamic University Malaysia. She has published her works in

clxi About the Contributors

national and international journals including in the Australian Journal of Basic and Applied Sciences, Journal of Islamic Finance and Business Research, Journal of Islamic Finance, Asian Academy of Management Journal and International Journal of at-Thaqafah. She has also served as reviewers for academic journals including Journal of Islamic Accounting and Business Research, Intellectual Discourse, International Islamic University Malaysia, Jurnal Syariah, University Malaya, International Journal of Economics, Management, and Accounting, and Journal of Islamic Banking and Finance, International Islamic University Malaysia.

Imran Mehboob Shaikh is a PhD scholar in Islamic finance. He received his bachelor in Com- merce with specialization in Finance standing first class first position holder from the University of Sindh, Jamshoro, Pakistan. In 2012, he received Master of Business Administration with specialization in Islamic banking and Finance from International Islamic University, Malaysia. He also holds Founda- tion in Chartered Accountancy from, Institute of Chartered Accountants of Pakistan ICAP). Currently, he is pursuing his PhD in Islamic banking and Finance from University of Malaya, Malaysia. He is the holder of the Malaysian International Scholarship (MIS) and medalist for standing first in his degree. He participated at various accounting platforms organized by South Asian Federation of Accountants (SAFA) and ICAP. Prior to proceeding for his MBA, he was attached to Shaheed Zulfiqar Ali Bhutto Institute of Science & Technology (SZABIST, JSTC). He has participated and presented his research work at different seminars and conferences at national and International platforms organized by the University of Malaya, Sultan Qaboos University, Oman, Lahore University of Management Sciences, Pakistan, International Islamic University Malaysia, Istanbul Sabahattin Zaim University, Turkey, Institute of Business Administration, Karachi and Institute of Business Management. His research interest refers to Finance, Management, Takaful, Marketing, Islamic Economics and Islamic banking and Finance.

Saddam Shatnawi attended Ajloun National University in Jordan in 2010 from where he was conferred with the degree in Bachelor of Accounting. In October 2013, he pursued his Master degree in Account- ing at the Jerash University in Jordan, from where he graduated with Master in Accounting in 2015. In February 2017, he registered for Ph.D. degree at the Faculty of Economic and Muamalat (FEM) in the Islamic Science University of Malaysia (USIM), with major in Economics and Muamalat Administration.

Hadia Sohail received her MS degree in Finance from the University of Management and Technology in 2016. She worked as Teacher Assistance for two years in University of Management and Technol- ogy. She started her Ph.D. in Islamic Banking and Finance in 2016. She was hired by the Allama Iqbal Open University for Visiting Lecturer. She widely writes motivational articles and publishes them on an educational website. She writes on different topics related to Islamic Finance.

Trisiladi Suprijanto is a Doctor in Islamic Economic and Finance graduated from Islamic State University Syarif Hidayatullah Jakarta and now is heading Islamic Banking and Finance Study Center in Ibn Khaldun University in Bogor Indonesia. He is also a senior lecturer in Islamic Economic and Finance in some universities in Indonesia. Besides his academic work, he is also President Director of Fathonah Business Consulting, an advisory and training enterprise for Islamic Banking and Finance Education for Banking Industries in Indonesia. He is also an Sharia Advisory Board in 4 Islamic Financial Company.

clxii About the Contributors

Md. Hafij Ullah has completed his PhD in Accounting and Corporate Governance from Macquarie University, Sydney, Australia. Hafij is currently working at Coventry University in UK. Before moving to UK, Hafij has been working at the University of the Sunshine Coast and Macquarie University in Australia. Prior to that Hafij was an Associate Professor at International Islamic University Chittagong in Bangladesh. He has more than thirteen years of teaching experience at undergraduate and post-graduate levels. Hafij has 17 research publications published in national and international journals. His research interests include Environmental accounting and accountability, conventional and Islamic disclosures, Islamic accounting, Islamic banking, Shari`ah compliance.

Wan Noor Hazlina Wan Jusoh is a senior lecturer at the Academy of Contemporary Islamic Stud- ies at the Universiti Teknologi MARA Terengganu Branch, Dungun Campus, Malaysia. She obtained her Ph.D. in Islamic Banking and Finance from the International Islamic University Malaysia, Kuala Lumpur, Malaysia, in 2016. Her current research interest include corporate social responsibility, Islamic banking and finance, Islamic management, and also teaching and learning. Throughout the years, she has published more than 60 journal articles, proceedings, chapters in book and general publications. She is a reviewer for many international and national journals including Journal of Islamic Accounting and Business Research, Jurnal Pengurusan, Journal E-Academia, Pertanika Journal of Social Sciences & Humanities, Journal of Islamic Finance, and Academy of Accounting and Financial Studies Journal. Among her academic achievements are she won a Best Presenter Award at Islamic Business Manage- ment Conference 2014, Silver and Bronze Awards in Invention, Innovation and Design Competitions, and became one of the recipients of Excellence Service Award 2018 for academic staff category.

Andrew C. Worthington is a Professor of Finance in the Department of Accounting, Finance, and Economics at Griffith University. He holds master’s degrees from the University of New South Wales and the University of New England, and obtained his doctorate from the University of Queensland. His previous career appointments comprise the University of New England, Queensland University of Technology and the University of Wollongong and his teaching interests encompass advanced corporate finance and equity valuation. His published research includes financial and commodity markets, alternative investments, and household finance, while his research into Islamic finance covers Islamic banking and Islamic managed funds. He supervised his coauthor Mahfod Aldoseri’s doctoral thesis and is the editor of the contributed volume “Contemporary Issues in Islamic Finance: Principles, Progress, and Prospects” published in 2014.

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