Khalid, Azam Abdelhakeem; Haron, Hasnah Haj; Masron, … - In: Humanomics 33 (2017) 2, pp. 221-238
Purpose This paper aims to examine the characteristics influencing internal Shariah audit effectiveness in Islamic financial institutions (IFIs) in Bahrain. Design/methodology/approach Data were collected from 76 internal Shariah auditors, 23 Shariah supervisory board and 16 audit and governance...
