External Shariah auditing in Islamic banks: what do internal auditors think?

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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...

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Bibliographic Details
Published in:	Journal of Islamic Accounting and Business Research
Main Author:	Mohd Haridan N.; Sheikh Hassan A.F.; Mohammed Shah S.
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

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