Browsing by Topic Islamic accounting::Islamic auditing

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  • shariah_auditing_islamic_financial_institutions_exploring_gap_between_desired_actual_shahul.pdf.jpg
  • Journal Article


  • Authors: Kasim, Nawal; Mohamed Ibrahim, Shahul Hameed; Sulaiman, Maliah (2009-09-01)

  • Persistently high expectations from the operations of Islamic financial institutions (IFIs) appears to give way for a gap to exist between “what ought to be” shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that “what ought to be desired (the desirable)” may not coincide with “what is actually desired (the desired)” and in consequent “what is actually desired” may not be the same as “the actual” practice. This paper aims to explore empirically the gap between “the desired” and “the actual” practice of shariah auditing in IFIs in Malaysia. It is found that there exists a gap between the two concepts in terms of certain issues dis...

Browsing by Topic Islamic accounting::Islamic auditing

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 4 to 4 of 4
  • shariah_auditing_islamic_financial_institutions_exploring_gap_between_desired_actual_shahul.pdf.jpg
  • Journal Article


  • Authors: Kasim, Nawal; Mohamed Ibrahim, Shahul Hameed; Sulaiman, Maliah (2009-09-01)

  • Persistently high expectations from the operations of Islamic financial institutions (IFIs) appears to give way for a gap to exist between “what ought to be” shariah auditing and the current practice of shariah audit in IFIs in Malaysia. Sulaiman (2005) mentioned that “what ought to be desired (the desirable)” may not coincide with “what is actually desired (the desired)” and in consequent “what is actually desired” may not be the same as “the actual” practice. This paper aims to explore empirically the gap between “the desired” and “the actual” practice of shariah auditing in IFIs in Malaysia. It is found that there exists a gap between the two concepts in terms of certain issues dis...