A comprehensive guide to current issues and practices in governance for Takaful and re-Takaful operations As the global demand for Islamic insurance products increases, a thorough understanding of Takaful principles is vital for accountants, auditors, and leaders of companies offering these...

Purpose: The objective of this paper is to conduct an extensive literature review on Shariah Audit practiced in Islamic Financial Institutions and finding the research gap in the existing literature.Methodology: The study is based on secondary data. The theoretical framework used in this paper...

From a stakeholder theory approach, this paper reports on a comparative case study between the Board of Audit of Japan (BOAJ) and the Board of Audit and Inspection of Korea (BAIK) on how to balance independence and responses to stakeholders' needs within their limited resources. The empirical...

Many current reform proposals of corporate governance involve financial market intervention as an external governance device. Among them, mandatory audit firm rotation has been controversial. This paper empirically evaluates and quantifies the economic impact of mandatory audit firm rotation...

This paper studies the influence of conditional conservatism on the auditor resignations, and more importantly, the impact of corporate governance on this relationship. The existing literature has provided evidence on the existence and pervasiveness of accounting conservatism, such as...