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Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions
Mustafa Mohd Hanefah; Kamaruddin, Muhammad Iqmal Hisham; … - In: ISRA international journal of islamic finance 12 (2020) 3, pp. 401-417
accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs' operations. Thus, the … purpose of this paper is to identify issues related to governance and internal control of SNCI in selected IFIs in Malaysia … management in relation to the internal control for SNCI in IFIs. Interviews were conducted with officers of the Sharīʿah and …
Persistent link: https://www.econbiz.de/10012517357
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Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan : a theoretical framework
Rashid, Abdul; Ghazi, Muhammad Saarim - In: Islamic economic studies 28 (2021) 2, pp. 124-140
Purpose The objective of this study is to present a theoretical framework, which helps ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it. Design/methodology/approach The current literature of conventional and Islamic finance on audit quality is...
Persistent link: https://www.econbiz.de/10012598378
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Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks
Latifah Algabry; Syed Musa Alhabshi; Younes Soualhi; … - In: ISRA international journal of islamic finance 12 (2020) 2, pp. 171-193
requirements for effective Sharīʿah governance. Second, Islamic financial institutions (IFIs) need to pay more attention to …
Persistent link: https://www.econbiz.de/10012517318
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Developments in corporate governance and regulatory interest in protecting audit quality
Nicolăescu, Eugen - In: Economics, management and financial markets 8 (2013) 2, pp. 198-203
Persistent link: https://www.econbiz.de/10011543106
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Unmasking the fraud at Toshiba
Caplan, Dennis H,; Dutta, Saurav K.; Marcinko, David J. - In: Issues in accounting education 34 (2019) 3, pp. 41-57
Persistent link: https://www.econbiz.de/10012124565
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The association between firm characteristics and the quality characteristics of the internal audit function in the UK : an agency perspective
Ismael, Hazem Ramadan - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 113-143
Persistent link: https://www.econbiz.de/10012105507
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The influence of audit committee expertise on firms' internal controls : evidence from mergers and acquisitions
Sterin, Mikhail - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 193-211
Persistent link: https://www.econbiz.de/10012306176
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Quo vadis, internal auditing? : a vision for internal auditing in 2030
Jokipii, Annukka; Rautiainen, Antti - In: International journal of auditing : IJA 28 (2024) 1, pp. 170-184
Persistent link: https://www.econbiz.de/10014468801
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Audit committee interlocking and internal controls over financial reporting : an examination of different audit committee roles
Hammami, Ahmad; Lyubimov, Alexey - In: International journal of corporate governance : IJCG 12 (2021) 3/4, pp. 254-282
Persistent link: https://www.econbiz.de/10013253335
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The importance of the chief audit executive's communication : experimental evidence on internal auditors' judgments in a "two masters setting"
Hoos, Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne - In: International journal of auditing : IJA 19 (2015) 3, pp. 166-181
Persistent link: https://www.econbiz.de/10011522886