Independence from the perspective of the Shari'ah Committee

• Main Authors: Zainal Abidin, Nor Hafizah, Mat Yasin, Fatimah, Zainal Abidin, Ahmad
• Format: Article
• Language: English; English
• Published: Emerald Publishing Limited 2020
• Subjects: BPH Islamic Economics; HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/86774/1/86774_Independence%20from%20the%20perspective.pdf; http://irep.iium.edu.my/86774/2/86774_Independence%20from%20the%20perspective_supp.pdf; http://irep.iium.edu.my/86774/; https://doi.org/10.1108/AJAR-07-2020-0053

Purpose – Being the gatekeeper of Shari’ah compliance and holding the responsibilities to mitigate Shari’ah non-compliance risks are among the main roles of the Shari’ah Committee members. The purpose of this study is to gather perceptions of the Shari’ah Committee members on what and how they safeg...