... 04 2026 27 07 2026 28 08 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Accounting fraud Ethical accountability Power distance Islamic accounting Fraud rationalisation Emerging economies D73 M42 Z13...

... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Operational audit Maqasid al-Shariah Islamic agency theory Ethical accountability Islamic banking G21 M42 Z12 In light of recurring financial scandals and declining public...

... Publishing Limited Licensed re-use rights only Skepticism Javanese Muslim auditor Management letter Harmony M42 PS studies have been around since 1948 (Flesher and Previts, 2016). Studies of PS have increased since the 1990s (Hardies and Janssen, 2017 ; Carmichael and Craig...

... and implications of the findings are in the conclusion section. M41 M42 The growth of Islamic economy through the emergence of its various sub-disciplines starting from Islamic finance industry, Islamic capital market, Islamic co-operatives until Islamic social finance around the world...

... connect for more efficient markets is made possible by understanding how to handle the AEG (Knechel et al., 2020 ; Alkhateeb et al., 2023). M40 M41 M42 Auditors Audit expectations gap Fraud Palestine Stock Exchange Stakeholders Alawi et al. (2018...

... 31 05 2015 09 06 2015 © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Earnings management Islamic banks Discretionary loan loss provisions Corporate governance M14 M41 M42 M48 A large body of literature...