CORPORATE GOVERNANCE AND ISLAMIC INSTITUTIONS: TRENDS AND APPROACHES

Abstract

In the recent years, Corporate Governance has become as an important control system and its 
significance has led to necessity for this system to be applied in several countries around the 
world. The present study emphasized on the origin of this control system that appeared on 2002 
in The USA as a form of Sarbanes–Oxley Act. The previous studies in the literature review 
show that the beginning of corporate governance started for centuries ago. The present research 
deals with and highlight of some valuable information regarding the origin of corporate 
governance with its existence and spread in the Middle-East countries via what have been done 
by the scholars in these countries. Therefore, this research gives a rich imagination and 
explanation to the academic about the history and root of corporate governance with brief 
description about its existence in some of the Asian countries.