Internal shariah audit effectiveness and its determinants: case of Islamic financial institutions in Malaysia
Shariah compliance is utmost importance for the sustainability of Islamic Financial Institutions (IFIs) in the industry as stakeholders will only invest and deal with IFIs that operate within Shariah precepts. As such, Shariah audit is required by Bank Negara Malaysia to provide assurance that IFIs...
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Main Authors: | Zakaria, Nur Azalia, Mohd Ariffin, Noraini, Zainal Abidin, Nor Hafizah |
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Format: | Article |
Language: | English |
Published: |
Kyoto University
2019
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Subjects: | |
Online Access: | http://irep.iium.edu.my/72066/1/19%20Zakaria%20et%20al%20ISA%20effectiveness%20Kyoto%20Bulletin.pdf http://irep.iium.edu.my/72066/ https://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/240723/1/I.A.S_012_008.pdf |
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