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The harmonization of audit reports of Islamic banks : An advanced and original empirical investigation

Fakhfakh, Mondher - In: Journal of Islamic Accounting and Business Research 8 (2017) 2, pp. 203-228

Purpose The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent … statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control …. Findings The results show lack of harmonization in several elements related to the form of the auditor’s report and in all …

Persistent link: https://www.econbiz.de/10014874592

Islamic accounting, neo-imperialism and identity staging : the Accounting and Auditing Organization for Islamic Financial Institutions

Kamla, Rania; Haque, Faizul - In: Critical perspectives on accounting : an international … 63 (2019), pp. 1-20

Persistent link: https://www.econbiz.de/10012132023

Shariah audit of Islamic Banks in Bangladesh : the present practice and the way forward

Alam, Md. Kausar; Ahmad, Abu Umar Faruq; Mezbah Uddin Ahmed - In: Journal of applied accounting research 24 (2023) 5, pp. 986-1003

Persistent link: https://www.econbiz.de/10014430925

Role of audit and governance committee for internal Shariah audit effectiveness in Islamic banks

Azam Abdelhakeem Khalid - In: Asian journal of accounting research 5 (2020) 1, pp. 81-89

Persistent link: https://www.econbiz.de/10012320224

The determinants of social accountability disclosure : evidence from Islamic banks around the world

El-Halaby, Sherif; Hussainey, Khaled - In: International journal of business 20 (2015) 3, pp. 202-223

Persistent link: https://www.econbiz.de/10011339770

Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes : an international evidence

Syaima' Adznan; Sori, Zulkarnain Bin Muhamad; Mohamad, … - In: Journal of Islamic accounting and business research 15 (2024) 6, pp. 1009-1027

Persistent link: https://www.econbiz.de/10015064239

Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters : the case of the United Kingdom

Sierra-García, Laura; Gambetta, Nicolás; … - In: The British accounting review : the journal of the … 51 (2019) 3, pp. 227-240

Persistent link: https://www.econbiz.de/10012058803

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

Shariah Audit Practices in Malaysian Islamic Banks : An Audit Expectation-Performance Gap Analysis

Salleh, Supiah; Hanefah, Mustafa; Shafii, Zurina; … - 2021

This chapter is written by Supiah Salleh, Mustafa Mohd Hanefah, Zurina Shafii and Muhammad Iqmal Hisham Kamaruddin from Universiti Sains Islam Malaysia (USIM). It explains the perceptions of the internal auditors (Shariah auditors), regulators (BNM), Shariah committee, Shariah officers, external...

Persistent link: https://www.econbiz.de/10013226634

Cost-Benefit Analysis of Implementing Shari’ah Auditing as a Separate Discipline in Bangladeshi Islamic Banks

Rahman, Jahidur Md - 2014

Almost all the commercial banks in Bangladesh are operating Islamic banking windows throughout the country to attract Muslims (90% of the population). To ensure shariah compliance, Islamic banks in Bangladesh currently use “Internal Shariah Review” which is basically the SSC's supervision,...

Persistent link: https://www.econbiz.de/10013040165