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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| Main Authors: | , , |
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| Format: | Article |
| Language: | en |
| Published: |
Emerald Publishing
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/116406/1/116406.pdf http://psasir.upm.edu.my/id/eprint/116406/ https://www.emerald.com/insight/content/doi/10.1108/jiabr-08-2023-0275/full/html |
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