{"id":"https://openalex.org/W2801929968","doi":"https://doi.org/10.17576/ajag-2018-09-15","title":"Knowledge, Skills and Characteristics Requirements for Shari\u2019ah Auditors","display_name":"Knowledge, Skills and Characteristics Requirements for Shari\u2019ah Auditors","publication_year":2018,"publication_date":"2018-04-30","ids":{"openalex":"https://openalex.org/W2801929968","doi":"https://doi.org/10.17576/ajag-2018-09-15","mag":"2801929968"},"language":"en","primary_location":{"id":"doi:10.17576/ajag-2018-09-15","doi":"https://doi.org/10.17576/ajag-2018-09-15","is_oa":true,"landing_page_url":"https://doi.org/10.17576/ajag-2018-09-15","pdf_url":"http://ejournals.ukm.my/ajac/article/download/25276/8775","source":{"id":"https://openalex.org/S4210203263","display_name":"Asian Journal of Accounting and Governance","issn_l":"2180-3838","issn":["2180-3838"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320677","host_organization_name":"Penerbit Universiti Kebangsaan Malaysia","host_organization_lineage":["https://openalex.org/P4310320677"],"host_organization_lineage_names":["Penerbit Universiti Kebangsaan Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Accounting and Governance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournals.ukm.my/ajac/article/download/25276/8775","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004668002","display_name":"Nor Aishah Mohd Ali","orcid":"https://orcid.org/0000-0003-4446-3691","observed_orcids":["https://orcid.org/0000-0003-4446-3691"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nor Aishah Mohd Ali","raw_affiliation_strings":["Faculty of Accountancy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accountancy","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059084052","display_name":"Shahida Shahimi","orcid":"https://orcid.org/0000-0002-5106-4173","observed_orcids":["https://orcid.org/0000-0002-5106-4173"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Shahida Shahimi","raw_affiliation_strings":["S.Shahimi\nFaculty of Economic and Management\nUniversiti Kebangsaan Malaysia\n43600 UKM Bangi Selangor \nMALAYSIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"S.Shahimi\nFaculty of Economic and Management\nUniversiti Kebangsaan Malaysia\n43600 UKM Bangi Selangor \nMALAYSIA","institution_ids":["https://openalex.org/I885383172"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050515613","display_name":"Zurina Shafii","orcid":"https://orcid.org/0000-0002-1476-1199","observed_orcids":["https://orcid.org/0000-0002-1476-1199"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Zurina Shafii","raw_affiliation_strings":["Faculty of Economic and Muamalat\nUniversiti Sains Islam Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economic and Muamalat\nUniversiti Sains Islam Malaysia","institution_ids":["https://openalex.org/I112982808"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.0684,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.96841937,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"9","issue":null,"first_page":"171","last_page":"185"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12651","display_name":"Halal products and consumer behavior","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-financial-institutions","display_name":"Islamic financial institutions","score":0.9919999837875366},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.671999990940094},{"id":"https://openalex.org/keywords/auditor-recruitment","display_name":"auditor recruitment","score":0.6629999876022339},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.6489999890327454},{"id":"https://openalex.org/keywords/fiqh-muamalah","display_name":"fiqh muamalah","score":0.9860000014305115},{"id":"https://openalex.org/keywords/willingness-to-learn","display_name":"willingness to learn","score":0.8859999775886536},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.3240000009536743}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7935725450515747},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6594580411911011},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6218181252479553},{"id":"https://openalex.org/C194051981","wikidata":"https://www.wikidata.org/wiki/Q1337691","display_name":"Economic shortage","level":3,"score":0.6060836911201477},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.5166764259338379},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3817085325717926},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.15956062078475952},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1193132996559143},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17576/ajag-2018-09-15","doi":"https://doi.org/10.17576/ajag-2018-09-15","is_oa":true,"landing_page_url":"https://doi.org/10.17576/ajag-2018-09-15","pdf_url":"http://ejournals.ukm.my/ajac/article/download/25276/8775","source":{"id":"https://openalex.org/S4210203263","display_name":"Asian Journal of Accounting and Governance","issn_l":"2180-3838","issn":["2180-3838"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320677","host_organization_name":"Penerbit Universiti Kebangsaan Malaysia","host_organization_lineage":["https://openalex.org/P4310320677"],"host_organization_lineage_names":["Penerbit Universiti Kebangsaan Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Accounting and Governance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17576/ajag-2018-09-15","doi":"https://doi.org/10.17576/ajag-2018-09-15","is_oa":true,"landing_page_url":"https://doi.org/10.17576/ajag-2018-09-15","pdf_url":"http://ejournals.ukm.my/ajac/article/download/25276/8775","source":{"id":"https://openalex.org/S4210203263","display_name":"Asian Journal of Accounting and Governance","issn_l":"2180-3838","issn":["2180-3838"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320677","host_organization_name":"Penerbit Universiti Kebangsaan Malaysia","host_organization_lineage":["https://openalex.org/P4310320677"],"host_organization_lineage_names":["Penerbit Universiti Kebangsaan Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Journal of Accounting and Governance","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2801929968.pdf","grobid_xml":"https://content.openalex.org/works/W2801929968.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W100046953","https://openalex.org/W234027687","https://openalex.org/W1495553336","https://openalex.org/W1605639701","https://openalex.org/W1889333719","https://openalex.org/W1972014223","https://openalex.org/W1973713867","https://openalex.org/W2003945564","https://openalex.org/W2007727721","https://openalex.org/W2021813443","https://openalex.org/W2037722840","https://openalex.org/W2045825479","https://openalex.org/W2052553860","https://openalex.org/W2063126690","https://openalex.org/W2077614729","https://openalex.org/W2083635906","https://openalex.org/W2151590264","https://openalex.org/W2152951170","https://openalex.org/W2156653779","https://openalex.org/W2159399759","https://openalex.org/W2205302889","https://openalex.org/W2275796955","https://openalex.org/W2398987322","https://openalex.org/W2547548082","https://openalex.org/W2597712946","https://openalex.org/W2767397997","https://openalex.org/W2919027497","https://openalex.org/W3217342113"],"related_works":["https://openalex.org/W2743690241","https://openalex.org/W3000913899","https://openalex.org/W1889333719","https://openalex.org/W2751009889","https://openalex.org/W4408317458","https://openalex.org/W2945256091","https://openalex.org/W3198096926","https://openalex.org/W7218047859","https://openalex.org/W2592452049","https://openalex.org/W7167783904"],"abstract_inverted_index":{"The":[0,109],"shari\u2019ah":[1,16,28,34,113,186,214],"audit":[2,35],"function":[3],"within":[4],"the":[5,33,42,82,96,116,134,141,162,172,192,205,209],"Islamic":[6,124,198],"financial":[7],"institutions":[8],"(IFIs)":[9],"provides":[10],"assurance":[11],"on":[12,74],"IFI\u2019s":[13],"compliance":[14],"with":[15],"principles.":[17],"Currently,":[18],"IFIs":[19,68,218],"in":[20,55,208,219],"Malaysia":[21],"are":[22],"experiencing":[23],"a":[24,168,180,184],"shortage":[25],"of":[26,45,53,67,77,101,105,123,129,145,194,213,217],"qualified":[27],"auditors":[29],"(SAR)":[30],"to":[31,40,71,147,164,171,191,204],"perform":[32],"function.":[36],"This":[37,188],"paper":[38],"aims":[39],"explore":[41],"specific":[43],"elements":[44,176],"knowledge,":[46],"skills":[47],"and":[48,80,99,127,174],"other":[49],"characteristics":[50],"(KSOC)":[51],"required":[52,144],"SAR":[54,79,146,158],"carrying":[56],"out":[57],"their":[58],"tasks":[59],"effectively.":[60],"A":[61],"multiple-case":[62],"study":[63,155],"involving":[64],"various":[65],"types":[66],"were":[69,91],"conducted":[70],"gather":[72],"insights":[73],"current":[75],"practices":[76],"recruiting":[78],"determine":[81],"relevant":[83],"KSOC":[84],"for":[85,183],"SAR.":[86],"In":[87,152],"total,":[88],"31":[89],"respondents":[90],"interviewed":[92],"comprising":[93],"representatives":[94],"from":[95],"regulator,":[97],"SAR,":[98],"Heads":[100],"Shari\u2019ah":[102],"Audit":[103],"Department":[104],"selected":[106],"participating":[107],"IFIs.":[108],"findings":[110],"reveal":[111],"that":[112,157],"knowledge":[114,118,122,128,173],"is":[115,138],"essential":[117],"component,":[119,136],"followed":[120],"by":[121],"banking":[125,199],"operation":[126],"Fiqh":[130],"Muamalat":[131],".":[132],"For":[133],"skill":[135,143,175],"auditing":[137,215],"revealed":[139],"as":[140,150,167,179],"main":[142],"be":[148],"considered":[149],"competent.":[151],"addition,":[153],"this":[154],"finds":[156],"must":[159],"also":[160,202],"have":[161],"willingness":[163],"learn":[165],"attitude":[166],"complementing":[169],"characteristic":[170],"identified":[177],"above,":[178],"package":[181],"requirement":[182],"competent":[185],"auditor.":[187],"research":[189],"contributes":[190,203],"importance":[193],"competency":[195],"practice":[196],"among":[197],"personnel.":[200],"It":[201],"management":[206],"policy":[207],"recruitment":[210],"or":[211],"training":[212],"professionals":[216],"Malaysia.":[220]},"counts_by_year":[{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2018-05-17T00:00:00"}