International Journal of Law and Management: Independence and effectiveness in internal Shariah audit with insights drawn from Islamic agency theory

Record Detail Back

XML

International Journal of Law and Management: Independence and effectiveness in internal Shariah audit with insights drawn from Islamic agency theory

Abstract
Purpose – This paper aims to examine bases of effectiveness in internal Shariah auditing undertaken in
Islamic financial institutions (IFIs).
Design/methodology/approach – This paper is theoretical in approach taking, as its starting-point, an
extensive literature review. From a general agency theory, an Islamic agency theory is articulated and then
applied to ascertain attributes of internal Shariah audit effectiveness revolving around the concept of
independence.

Statement of Responsibility

Author(s)

Azam Abdelhakeem Khalid - Personal Name
Adel M. Sarea - Personal Name

Edition

Call Number

Subject(s)

Effectiveness, Islamic agency theory
IFIs, Independence, Internal Shariah audit

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2021

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

File Attachment

LOADING LIST...

Availability

LOADING LIST...

APA Citation

Azam Abdelhakeem Khalid. (2021).International Journal of Law and Management: Independence and effectiveness in internal Shariah audit with insights drawn from Islamic agency theory.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd