1 |
Ab Ghani, N. L., Ariffin, N. M., & Rahman, A. R. A. (2019). The measurement of the effective internal Shariah audit function in Islamic financial institutions. International Journal of Economics, Management, and Accounting, 27(1), 141-165. https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/600
|
2 |
Ahmad, N., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in the Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53-62. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2162236
|
3 |
Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). Conceptual framework of internal Shariah audit effectiveness factors in Islamic banks. ISRA International Journal of Islamic Finance, 12(2), 171-193.
DOI
|
4 |
Alam, M. K., Tabash, M. I., Thakur, O. A., Sahabuddin, M., Hosen, S., & Hassan, M. F. (2020). A central Shariah regulatory authority for the Islamic banks in Bangladesh: Legalization or formation. The Journal of Asian Finance, Economics, and Business, 7(1), 91-100. https://doi.org/10.13106/jafeb.2020.vol7.no1.91
DOI
|
5 |
Ali, N. A. M., Mohamed, Z. M., Shahimi, S., & Shafii, Z. (2015). Competency of Shariah auditors in Malaysia: Issues and challenges. Journal of Islamic Finance, 4(1), 22-30. https://journals.iium.edu.my/iiibf-journal/index.php/jif/article/view/67
DOI
|
6 |
Ali, A., Gloeck, J. D., Sahdan, M. H., Ahmi, A., & Ali, A. M. (2007). Internal audit in the state and local governments of Malaysia. Southern African Journal of Accountability and Auditing Research, 7(1), 25-57. http://hdl.handle.net/2263/4049
|
7 |
Al-Twaijry, A. A., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507-531. https://doi.org/10.1016/S1045-2354(02)00158-2
DOI
|
8 |
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing, and Taxation, 23(2), 74-86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
DOI
|
9 |
Akhter, A., Asheq, A. A., Hossain, M. U., & Karim, M. K. (2020a). Exploring customer intentions to adopt mobile banking services: Evidence from a developing country. Banks and Bank Systems, 15(2), 105-116. https://doi.org/10.21511/bbs.15(2).2020.10
DOI
|
10 |
Akhter, A., Hossain, M. U., & Asheq, A. A. (2020b). Influential factors of social entrepreneurial intention in Bangladesh. Journal of Asian Finance, Economics, and Business, 7(8), 645-651. https://doi.org/10.13106/jafeb.2020.vol7.no8.645
DOI
|
11 |
Akter, S., Ali, M. H., Abedin, M. T., & Hossain, B. (2020). Directors' remuneration and performance: Evidence from the textile sector of Bangladesh. Journal of Asian Finance, Economics, and Business, 7(6), 265-275. https://doi.org/10.13106/jafeb.2020.vol7.no6.265
DOI
|
12 |
Aziz, R.A., Rahman, A. A., & Markom, R. (2019). Best practices for internal Shariah governance framework: Lessons from Malaysian Islamic banks. Asian Journal of Accounting and Governance, 12(1), 37-49. http://dx.doi.org/10.17576/AJAG2019-12-15
|
13 |
Badara, M. A. S., & Saidin, S. Z. (2013). Antecedents of internal audit effectiveness: A moderating effect of the effective audit committee at local government level in Nigeria. International Journal of Finance and Accounting, 2(2), 82-88. https://doi.org/10.5923.j.ijfa.20130202.05.html
|
14 |
Badara, M. A. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal audit effectiveness from the Nigerian perspective. Middle-East Journal of Scientific Research, 19(4), 460-471. https://doi.org/10.5829/idosi.mejsr.2014.19.4.1783
|
15 |
Goodwin-Stewart, J., & Kent, P. (2006). The use of internal audit by Australian companies. Managerial Auditing Journal, 21(1), 81-101. https://doi.org/10.1108/02686900610634775
DOI
|
16 |
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296-307. https://doi/org/10.1111/j.1835-2561.2010.00092.x
DOI
|
17 |
Feizizadeh, A. (2012). Strengthening internal audit effectiveness. Indian Journal of Science and Technology, 5(5), 2777-2778. https://doi.org/10.17485/ijst/2012/v5i5.18
DOI
|
18 |
Grassa, R. (2013). Shariah supervisory system in Islamic financial institutions: New issues and challenges: A comparative analysis between Southeast Asia models and GCC model. Humanomics, 29(4), 333-348. https://doi.org/10.1108/H-01-2013-0001
DOI
|
19 |
Hossain, M. U., Asheq, A. A., & Arifuzzaman, S. M. (2019). The entrepreneurial intention of Bangladeshi students: Impact of individual and contextual factors. Problems and Perspectives in Management, 17(4), 493-503. http://dx.doi.org/10.21511/ppm.17(4).2019.40
DOI
|
20 |
Islam, R., Ahmed, S., Rahman, M. & Asheq, A. A. (2020). Determinants of service quality and its effect on customer satisfaction and loyalty: An empirical study of the private banking sector. The TQM Journal. https://doi.org/10.1108/TQM-05-2020-0119
DOI
|
21 |
Kasim, N., Ibrahim, S. H. M., & Sulaiman, M. (2009). Shariah auditing in Islamic financial institutions: Exploring the gap between the "desired" and the "actual". Global Economy & Finance Journal, 2(2), 127-137. https://doi.org/10.5539/ijef.v4n12p224
DOI
|
22 |
Khalid, A. A., Haron, H. H., & Masron, T. A. (2017). Relationship between internal Shariah audit characteristics and its effectiveness. Humanomics, 33(2), 221-238. https://doi.org/10.1108/H-11-2016-0084
DOI
|
23 |
Omar, N., & Bakar, K. M. A. (2012). Fraud prevention mechanisms of Malaysian government-linked companies: An assessment of existence and effectiveness. Journal of Modern Accounting and Auditing, 8(1), 15-31.
|
24 |
Khalid, A. A. (2020). Role of audit and governance committee for internal Shariah audit effectiveness in Islamic banks. Asian Journal of Accounting Research, 5(1), 81-89. https://doi.org/10.1108/AJAR-10-2019-0075
DOI
|
25 |
Masruki, R., Hanefah, M. M., & Dhar, B. K. (2020). Shariah governance practices of Malaysian Islamic banks in the light of Shariah compliance. Asian Journal of Accounting and Governance, 13(1), 91-97. http://dx.doi.org/10.17576/AJAG2020-13-08
|
26 |
Mihret, D. G., & Yismaw, W. A. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-484. https://doi.org/10.1108/02686900710750757
DOI
|
27 |
Othman, R., & Ameer, R. (2015). Conceptualizing the duties and roles of auditors in Islamic financial institutions: What makes them different? Humanomics, 31(2), 201-213. https://doi.org/10.1108/H-04-2013-0027
DOI
|
28 |
Rahaman, M. A., Ali, M. J., Mamoon, Z. R., & Asheq, A. A. (2020). Understanding the entrepreneurial intention in the light of contextual factors: A gender analysis. Journal of Asian Finance, Economics, and Business, 7(9), 639-647. https://doi.org/10.13106/jafeb.2020.vol7.no9.639
DOI
|
29 |
Rahman, A. R. A., & Rahim, A. (2011). Enhancing the integrity of Islamic financial institutions in Malaysia: The case for the Shariah audit framework. ISRA International Journal of Islamic Finance, 3(1), 135-147. http://irep.iium.edu.my/id/eprint/14551
|
30 |
Rupsys, R., & Boguslauskas, V. (2007). Measuring the performance of internal auditing: Empirical evidence. Engineering Economics, 55(5), 9-15. https://doi.org/10.5755/J01.EE.55.5.11495
|
31 |
Ussahawanitchakit, P. (2012). Audit independence of tax auditors in Thailand: Roles of ethical orientation, professional responsibility, stakeholder pressure, and audit experience. Journal of Academy of Business and Economics, 12(1), 1-11. https://doi.org/10.5829/idosi.mejsr.2014.22.10.21492
|
32 |
Shafii, Z., Salleh, S., & Shahwan, S. H. (2010). Management of Shariah non-compliance audit risk in the Islamic financial institutions via the development of Shariah compliance audit framework and Shariah audit program. Kyoto Bulletin of Islamic Area Studies, 3(2), 3-16. https://doi.org/10.14989/123304
DOI
|
33 |
Shafii, Z., & Salleh, S. (2010). Enhancing governance, accountability, and transparency in Islamic financial institutions: An examination into the audit of Sharia internal control system. Management & Accounting Review, 9(2), 23-42. http://dx.doi.org/10.24191/mar.v9i2.243
|
34 |
Siddiqui, J., & Podder, J. (2002). Effectiveness of bank audit in Bangladesh. Managerial Auditing Journal, 17(8), 502-510. https://doi.org/10.1108/02686900210444833
DOI
|
35 |
Yasoa, M. R., Abdullah, W. A. W., & Endut, W. A. (2018). Shariah audit effectiveness in Islamic Banks: A conceptual framework. Auditing, 2(10), 12-19.
|
36 |
Zain, S. N. M., & Shafii, Z. (2018). The impact of Shariah governance on financial and non-financial performance in Islamic financial institutions (IFIS): A literature survey. International Journal, 3(2), 27-40. http://www.ijib.uum.edu.my/dis18/Vol.%203%20Issue%202%2027-40.pdf
|