Corporate governance, SSB strength and the use of internal audit function by Islamic banks: Evidence from Sudan

PurposeThis paper aims to identify the effects of some corporate governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of internal audit function (IAF) by Islamic banks in Sudan.Design/methodology/approachBased on Agency and Stakeholder Theories, this paper hyp...

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Veröffentlicht in:	Journal of Islamic accounting and business research 2020-01, Vol.11 (1), p.152-167
Hauptverfasser:	Sulub, Saed Ahmed, Salleh, Zalailah, Hashim, Hafiza Aishah
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit committees Auditing Banking industry Banks Boards of directors Compliance Corporate governance Financial institutions Internal auditing Internal auditors Islamic financing Islamic law Studies
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