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‘ah compliance quality and accountability of IBs in Bangladesh. The study examines data from 17 respondents obtained via semi …-structured interviews and secondary sources in library. This study establishes that Sharī‘ah officers of IBs in Bangladesh are unable to … need for an independent ESA for proper auditing of IBs' operations in Bangladesh with a view to Sharī‘ah compliance. Thus …
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Purpose The objective of this study is to present a theoretical framework, which helps ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it. Design/methodology/approach The current literature of conventional and Islamic finance on audit quality is...
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accounting firms in Bangladesh. The approach selected for this research is a qualitative one and has a descriptive and … findings of this paper present an apparent picture of the field of auditing in Bangladesh. It will also guide the researchers …
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