The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the role of internal audit (including...

In the contemporary economic reality and organization's activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

Purpose: The paper aims to identify the effects of some Corporate Governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of Internal Audit Function (IAF) by Islamic banks in Sudan. Design/Methodology/Approach: Based on Agency and Stakeholder theories, the...