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
Main Authors:	Mohd Haridan, Nurfarahin, Sheikh Hassan, Ahmad Fahmi, Mohammed Shah, Sabarina
Format:	Article
Language:	English
Published:	Emerald Publishing 2024
Online Access:	http://psasir.upm.edu.my/id/eprint/116406/ http://psasir.upm.edu.my/id/eprint/116406/1/116406.pdf

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