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The Current Perception and Practice of 'Shariah Auditing' in Bangladeshi Islamic Banks
Rahman, Jahidur Md - 2014
Persistent link: https://www.econbiz.de/10013040171
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External Sharī‘Ah Audit and Review Committee Vis-a-Vis Sharī‘Ah Compliance Quality and Accountability : A Case of Islamic Banks in Bangladesh
Ahmad, Abu Umar Faruq; Muneezah, A. - 2021
‘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 …
Persistent link: https://www.econbiz.de/10014361758
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Shariah audit of Islamic Banks in Bangladesh : the present practice and the way forward
Alam, Md. Kausar; Ahmad, Abu Umar Faruq; Mezbah Uddin Ahmed - In: Journal of applied accounting research 24 (2023) 5, pp. 986-1003
Persistent link: https://www.econbiz.de/10014430925
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Loan loss provisions and audit quality : evidence from MENA Islamic and conventional banks
Salem, Rami; Usman, Muhammad; Ezeani, Ernest - In: The quarterly review of economics and finance : journal … 79 (2021), pp. 345-359
Persistent link: https://www.econbiz.de/10012655063
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Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan : a theoretical framework
Rashid, Abdul; Ghazi, Muhammad Saarim - In: Islamic economic studies 28 (2021) 2, pp. 124-140
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...
Persistent link: https://www.econbiz.de/10012598378
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Efficiency and opportunism in auditor quality choice in emerging audit services markets : the case of Bangladesh
Karim, A. K. M. Waresul; Van Zijl, Tony - In: International journal of accounting and information … 21 (2013) 3, pp. 241-256
Persistent link: https://www.econbiz.de/10009789718
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Non-Audit Services and Auditor Independence : Evidence From Big-4-Affiliated Audit Firms in Bangladesh
Rahman, Jahidur Md - 2019
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 …
Persistent link: https://www.econbiz.de/10012904568
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The impact of audit quality on real earnings management : evidence from Bangladesh
Debnath, Nitai Chandra; Chowdhury, Suman Paul; Khan, … - In: International journal of disclosure and governance 19 (2022) 2, pp. 218-231
Persistent link: https://www.econbiz.de/10013270527
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Corporate political connections, agency costs and audit quality
Khan, Arifur; Mihret, Dessalegn Getie; Muttakin, … - In: International journal of accounting and information … 24 (2016) 4, pp. 357-374
Persistent link: https://www.econbiz.de/10011634859
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Business group affiliation, earnings management and audit quality : evidence from Bangladesh
Muttakin, Mohammad Badrul; Khan, Arifur; Mihret, … - In: Managerial auditing journal 32 (2017) 4/5, pp. 427-444
Persistent link: https://www.econbiz.de/10011702421