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Keywords: Internal operational procedures
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2296–2322.
Published: 18 July 2023
.... Section 2 presents a literature review and develops the hypotheses. Section 3 details the research design. Section 4 presents the empirical findings. Section 5 offers concluding remarks. The Shari’ah governance system also involves internal operational procedures including several functions (e.g...

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