Reporting assurance for religious compliance in islamic banks: Are we there yet?

• Main Authors: Hassan, A. F. S., Haridan, N. M., Zamil, N. A. M., Muhammad, J.
• Format: Article
• Published: Serials Publications 2016
• Subjects: HF Commerce
• Online Access: http://eprints.utm.my/id/eprint/74304/; https://www.scopus.com/inward/record.uri?eid=2-s2.0-84971300452&partnerID=40&md5=def91df5f70cc33ef36c83634f890bb9

Shariah boards (SBs) play a unique role by providing assurance on religious compliance of Islamic banks. In fulfilling this governance responsibility, SB members must exercise diligence, independence and be transparent at all times. In this study, we examine the distinct governance structure of Mala...