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Keywords: Shariah audit
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Journal Articles
Embedding ethics in Shariah audit: organisational commitment and ethical governance in Islamic banks
International Journal of Ethics and Systems 1–29.
Published: 28 May 2026
...Sri Sulistyowati; Dalila Daud; Eley Suzana Kasim Purpose This study aims to explore how ethical values are embedded within organisational commitment that underpins Shariah audit in Islamic banks. It examines how structural and cultural dimensions of governance interact to sustain ethical...
Journal Articles
Humanomics (2017) 33 (2): 221–238.
Published: 08 May 2017
...Azam Abdelhakeem Khalid; Hasnah Haj Haron; Tajul Ariffin Masron 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...
