Shariah auditing: Analyzing the past to prepare for the future
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 …
on a systematic literature review. Design/methodology/approach A total of 53 studies were …
30 years of research in Islamic accounting: a literature review
MS Alam - PSU Research Review, 2022 - emerald.com
30 years of research in Islamic accounting: a literature review | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search 30 years …
journals Case studies Expert Briefings Open Access Publish with us Advanced search 30 years …
Corporate governance and Islamic bank accountability based on disclosure—a study on Islamic banks in Indonesia
Shariah principles used as the primary basis for bank operations emphasize information
disclosure as manager accountability to stakeholders. This form of accountability can be …
disclosure as manager accountability to stakeholders. This form of accountability can be …
The extent of mandatory and voluntary shariah compliance disclosure: Evidence from Malaysian Islamic financial institutions
Purpose This study aims to assess the extent of the mandatory and voluntary Shariah
compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) …
compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) …
Exploring the nexus between Islamic financial institutions Shariah compliance disclosure and corporate governance: New insights from a cross‐country analysis
Z Abdulrahman, T Ebrahimi… - International Journal of …, 2024 - Wiley Online Library
We address the scarcity of empirical research on Shariah Compliance Disclosure (hereafter
referred to as SCD) by presenting new evidence on the levels and range of SCD, of 807 …
referred to as SCD) by presenting new evidence on the levels and range of SCD, of 807 …
Accountability and legitimacy dynamics in an Islamic boarding school
VG Buanaputra, D Astuti, S Sugiri - Journal of Accounting & …, 2022 - emerald.com
Purpose This study aims to investigate the dynamics of legitimacy and accountability
relationships in an Indonesian boarding school. It examines how the key actors improve and …
relationships in an Indonesian boarding school. It examines how the key actors improve and …
Aktualisasi Ajaran Islam Dalam Penerapan Akuntansi Lingkungan
S Rahim - Jurnal Akuntansi Multiparadigma, 2020 - repository.umi.ac.id
Aktualisasi Ajaran Islam dalam Praktik Akuntansi Lingkungan. Penelitian ini bertujuan untuk
menjelaskan praktik akuntansi lingkungan berdasarkan perspektif Islam. Metode yang …
menjelaskan praktik akuntansi lingkungan berdasarkan perspektif Islam. Metode yang …
A proposed framework for implementing risk-based Shari'ah audit
SD Sani, M Abubakar - Journal of Financial Reporting and …, 2021 - emerald.com
Purpose This paper aims to recommend a framework that serves as a practical work tool for
conducting risk-based Shari'ah audit (RBSA) in Islamic financial institutions (IFIs) …
conducting risk-based Shari'ah audit (RBSA) in Islamic financial institutions (IFIs) …
Sharia corporate governance and financial reporting timeliness: Evidence of the implementation of banking regulations in Indonesia
This paper aims to study Islamic banking (IB) regulations related to the influence of the
Sharia corporate governance (SCG) mechanism on financial reporting timeliness (FRTL) in …
Sharia corporate governance (SCG) mechanism on financial reporting timeliness (FRTL) in …
Sharia disclosure, Sharia supervisory board and the moderating effect of regulatory framework: the impact on soundness of Islamic banking
The unique characteristic of Islamic bank leads in governance and disclosure. Using
stakeholder, signaling, and market discipline theory, governance and adequate disclosure …
stakeholder, signaling, and market discipline theory, governance and adequate disclosure …