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Keywords: Audit Shari’ahness
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Journal Articles
Journal of Islamic Accounting and Business Research 1–27.
Published: 04 November 2025
...Shafi’u Abubakar Kurfi; Md Harashid Haron Purpose This study aims to examine audit shari’ahness among Nigerian Islamic banks (IBs). This study, upon drawing the institutional and Maqasidil shari’ah theories, investigated the relationship between institutional mechanisms and audit shari’ahness...

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