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Keywords: Shariah audit
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Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 07 October 2025
...Adel K. Alghamati; S.M. Ferdous Azam; Ali Khatibi Purpose This study aims to comprehensively analyze Shariah auditing in Islamic financial institutions (IFIs). It also seeks to investigate the elements that influenced the quality of Shariah audits from 2009 to 2024. Design/methodology/approach...
Journal Articles
Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohammed Hanefah, Supiah Salleh, Nurazalia Zakaria
Journal of Islamic Accounting and Business Research (2024) 15 (3): 402–421.
Published: 28 March 2023
...Muhammad Iqmal Hisham Kamaruddin; Zurina Shafii; Mustafa Mohammed Hanefah; Supiah Salleh; Nurazalia Zakaria Purpose This study aims to explore the current Shariah audit practices in zakat and waqf institutions in Malaysia. Design/methodology/approach A focus group discussion (FGD...
Journal Articles
Journal of Islamic Accounting and Business Research (2022) 13 (5): 791–818.
Published: 04 April 2022
...Saleh F.A. Khatib; Dewi Fariha Abdullah; Hamzeh Al Amosh; Ayman Hassan Bazhair; Ali Shariff Kabara Purpose This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review. Design/methodology/approach A total of 53 studies were collected...
