Assessing the effectiveness of internal Sharīʿah audit structure and its practices in Islamic financial institutions: a case study of Islamic banks in Yemen

PurposeThis study aims to explore and assess the key Sharīʿah governance factors that may have an influence on the internal Sharīʿah audit structure and its practices in Islamic financial Institutions in Yemen, particularly in the Islamic banking sector.Design/methodology/approachTo do so, the study...

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Veröffentlicht in:	AJAR (Asian Journal of Accounting Research) (Online) 2021-02, Vol.6 (1), p.2-22
Hauptverfasser:	Algabry, Latifah, Alhabshi, Syed Musa, Soualhi, Younes, Othman, Anwar Hasan Abdullah
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditing Audits Banking industry Banking law Banks Corporate governance Financial institutions Institutionalization Islamic financing Performance evaluation
Online-Zugang:	Volltext
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