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Keywords: Shari’ah audit
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Journal Articles
Journal of Islamic Accounting and Business Research 1–27.
Published: 04 November 2025
... banks that are fundamentally more on economic and material aspects only while the scope of IBs, in addition, is more concern for Shari’ah compliant products and services. Similarly, such Acts are grossly inadequate to cover all aspects of the Shari’ah audit requirements, such as the procedures...
Journal Articles
Journal of Islamic Accounting and Business Research (2019) 10 (1): 98–114.
Published: 07 January 2019
... 09 01 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Islamic financial institutions Disclosure Shari’ah audit Shari’ah supervisory board The rapid growth of the Islamic financial institutions (IFIs...
