Mohd Ma’Sum Billah is Senior Professor of Finance at the Islamic Economics Institute, King Abdul Aziz University, Kingdom of Saudi Arabia. Rusni Hassan is Professor of Finance and the Dean at the IIUM International Institute of Islamic Banking and Finance, International Islamic University, Malaysia. Razali Haron is Associate Professor of Finance at the IIUM International Institute of Islamic Banking and Finance, International Islamic University, Malaysia. Nor Razinah Mohd Zain is Assistant Professor of Law at the IIUM International Institute of Islamic Banking and Finance, International Islamic University, Malaysia.