Shari’ah Audit Disclosure in annual reports: A comparison study between Bahrain and Malaysian Islamic Financial Institutions
DOI:
https://doi.org/10.32410/huj-10232الكلمات المفتاحية:
Shari’ah audit، Shari’ah audit report، AAOIFI, Shari’ah Governance Framework، Islamic Financial Institutionsالملخص
Auditing in Islam is not an alien concept after all. It has been practiced since the time of Prophet (PBUH) where he appointed ‘the Muhtasib’ in the Makkan market. However, the progress of Islamic banking and finance has paved way for its re-establishment once again. The purpose of this paper is to examine the concept, and the desired and actual practice of Shari’ah audit in today’s practice. First, this paper analyzes the sacred texts and previous literature to derive the traditional concept of audit and the proposed framework by the previous
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التنزيلات
منشور
إصدار
القسم
الرخصة
الحقوق الفكرية (c) 2019 Rebwar Mohammed Ahmed, Hemn Mahamad Aziz, Basira Majeed Najm
هذا العمل مرخص بموجب Creative Commons Attribution 4.0 International License.
يوافق المؤلفون الذين ينشرون في هذه المجلة على المصطلحات التالية:
١. يحتفظ المؤلفون بحقوق الطبع والنشر ومنح حق المجلة في النشر الأول مع العمل المرخص له في نفس الوقت بموجب ترخيص المشاع الإبداعي [سيسي بي-نك-ند 4.0] الذي يسمح للآخرين بمشاركة العمل مع الإقرار بحقوق التأليف والنشر الأولي في هذه المجلة.
٢. يمكن للمؤلفين الدخول في ترتيبات تعاقدية إضافية منفصلة للتوزيع غير الحصري للنسخة المنشورة من المجلة من العمل (على سبيل المثال، نشرها في مستودع مؤسسي أو نشرها في كتاب) مع الإقرار بنسخة أولية نشر في هذه المجلة.
٣. يسمح للمؤلفين وتشجيعهم على نشر عملهم عبر الإنترنت (على سبيل المثال، في المستودعات المؤسسية أو على موقعهم على الويب) قبل وأثناء عملية التقديم، حيث يمكن أن يؤدي إلى التبادلات الإنتاجية، فضلا عن الاستشهاد المبكر والأكبر للعمل المنشورة ( انظر تأثير النفاذ المفتوح).
