External Shariah auditing in Islamic banks: what do internal auditors think?
Purpose: This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs). Design/methodology/approach: From 11 well-established Malaysian IBs, 16 internal auditors were interviewed t...
| Published in: | Journal of Islamic Accounting and Business Research |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2024
|
| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85191725093&doi=10.1108%2fJIABR-08-2023-0275&partnerID=40&md5=c216a80510d6283823b59099de43a661 |