Building Trust in Waqf Management - Implications of Good Governance and Transparent Reporting

Rashedul Hasan; Abu Umar Faruq Ahmad; Siti Alawiah Bt Siraj

doi:10.1142/S0217590820420059

Building Trust in Waqf Management - Implications of Good Governance and Transparent Reporting

Rashedul Hasan, Abu Umar Faruq Ahmad, Siti Alawiah Bt Siraj

Research output: Contribution to journal › Article › peer-review

Abstract

This study seeks to highlight the implications of governance and reporting practices in ensuring accountability and building donors trust in Waqf Institutions (WIs). Data gathered through the survey are analyzed using PLS-SEM technique. The conceptual model was developed based on the critical review of the past literature. Among the three proxies of board attributes, only board ability has a significant positive impact on accountability. Voluntary information disclosure has a significant positive impact on accountability. Accountability has a significant impact on building trust in waqf management. Results provided by the study advocate for the adoption of formal reporting and improved governance mechanisms to enhance donors' trust in WIs.

Original language	English
Pages (from-to)	(In-Press)
Journal	Singapore Economic Review
Volume	(In-Press)
DOIs	https://doi.org/10.1142/S0217590820420059
Publication status	E-pub ahead of print - 25 Jul 2020
Externally published	Yes

Bibliographical note

Publisher Copyright:
© 2020 World Scientific Publishing Company.

Keywords

accountability
governance
reporting
Shari'ah
trust
Waqf

ASJC Scopus subject areas

Economics and Econometrics

Access to Document

10.1142/S0217590820420059

Link to publication in Scopus

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Cite this

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