Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/587
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Yasoa', M.R. | en_US |
dc.contributor.author | Abdullah, W.A.W. | en_US |
dc.contributor.author | Endut, W.A. | en_US |
dc.date.accessioned | 2021-01-25T05:24:40Z | - |
dc.date.available | 2021-01-25T05:24:40Z | - |
dc.date.issued | 2020-07 | - |
dc.identifier.issn | 2398-4287 | - |
dc.identifier.uri | http://hdl.handle.net/123456789/587 | - |
dc.description | Web of Science | en_US |
dc.description.abstract | This paper compares Shariah audit and Shariah review in Islamic banks in Malaysia based on reporting structure, independence, the scope of duties, technology used, guideline and methodology, coverage period, and officers' qualification. The study employs a qualitative method by utilizing semi-structured interviews with nine (9) key industry players. Data gathered from a series of interviews have been transcripted and analyzed using Atlas.ti. This study uncovers that Shariah review and Shariah audit have apparent differences and play their roles as a second and third line of defense, respectively, that eventually could provide a stimulus to Shariah governance and strengthen market confidence. | en_US |
dc.language.iso | en | en_US |
dc.publisher | E-IPH LTD UK | en_US |
dc.relation.ispartof | ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL | en_US |
dc.subject | Shariah audit. | en_US |
dc.subject | Shariah review. | en_US |
dc.subject | Islamic banks. | en_US |
dc.subject | qualitative method | en_US |
dc.title | A Comparative Analysis between Shariah Audit and Shariah Review in Islamic Banks in Malaysia: Practitioners' Perspective | en_US |
dc.type | International | en_US |
dc.relation.conference | AMERABRA International Virtual Conference on Environment-Behavioural Studies 1st Series (AIVCE-BS-1) | en_US |
dc.identifier.doi | 10.21834/ebpj.v5i14.2208 | - |
dc.description.page | 195-200 | en_US |
dc.volume | 5 (14) | en_US |
dc.date.seminarstartdate | 2020-06-24 | - |
dc.date.seminarenddate | 2020-06-25 | - |
dc.description.placeofseminar | Shah Alam, MALAYSIA | en_US |
dc.description.type | Proceeding Papers | en_US |
item.fulltext | With Fulltext | - |
item.openairetype | International | - |
item.languageiso639-1 | en | - |
item.grantfulltext | open | - |
crisitem.author.dept | Universiti Malaysia Kelantan | - |
Appears in Collections: | Faculty of Entrepreneurship and Business - Proceedings |
Files in This Item:
File | Description | Size | Format | |
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A Comparative Analysis between Shariah Audit and Shariah Review in Islamic Banks in Malaysia Practitioners Perspective.pdf | 556.03 kB | Adobe PDF | View/Open |
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