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Santos, P., & Luengo, J. (2024). The Role of Artificial Intelligence in Shaping the Future of Accounting and Auditing. In: S. Taneja, P. Kumar, K. Sood, E. Özen, & S. Grima (Eds.), Finance Analytics in Business (pp. 199-216). Emerald Publishing Limited.

has been cited by the following article:

• TITLE: Exploration of AI in Ensuring Sharia Compliance in IF Institutions: Focus on Accounting Practices

  AUTHORS: Hebah Shalhoob, Iman Babiker

  KEYWORDS: Artificial Intelligence, Sharia Compliance, Islamic Finance, Islamic Financial Institutions, Accounting Practices

  JOURNAL NAME: Open Journal of Business and Management, Vol.13 No.2, March 24, 2025

  ABSTRACT: This study examines how Artificial Intelligence (AI) can enhance Sharia compliance in Islamic finance by improving the accuracy, efficiency, and consistency of monitoring and auditing processes. It addresses a gap in the literature regarding the application of AI within Islamic finance, proposing a framework for its ethical integration. The research explores AI’s potential to support Sharia-compliant practices and its role in improving transparency and operational efficiency. Additionally, it emphasizes the strategic importance of AI in Islamic financial institutions and the ethical issues arising from its application. By utilizing secondary data, the study investigates AI tools such as automated compliance monitoring, predictive analytics, and natural language processing, offering insights into their implications for Islamic finance. The framework developed encourages further research into refining AI applications while addressing emerging ethical challenges.