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

Purpose – This study aims to explore and assess the key Sharıʿah governance factors that may have an influence on the internal Sharıʿah audit structure and its practices in Islamic financial Institutions in Yemen, particularly in the Islamic banking sector. Design/methodology/approach – To do so, t...

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Bibliographic Details
Main Authors: Algabry, Latifah, Syed Jaafar Alhabshi, Syed Musa, Soualhi, Younes, Othman, Anwar Hasan Abdullah
Format: Article
Language:English
Published: Emerald Publishing Limited 2020
Subjects:
Online Access:http://irep.iium.edu.my/81327/13/81327%20-%20Assessing%20the%20effectiveness%20of%20internal%20shari%27ah.pdf
http://irep.iium.edu.my/81327/
https://www.emerald.com/insight/publication/issn/2443-4175
https://doi.org/10.1108/AJAR-04-2019-0025
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Institution: Universiti Islam Antarabangsa Malaysia
Language: English