Khalid, Azam Abdelhakeem; Haron, Hasnah; Masron, Tajul … - In: Journal of Islamic Accounting and Business Research 9 (2018) 2, pp. 201-221
Purpose: The purpose of this paper is to propose the conceptual relationship between competency and effectiveness of internal Shariah auditors in Islamic financial institutions (IFIs). Design/methodology/approach: Normative and theorizing based on the main sources of Islam, mainly Maqasid...