{"id":"https://openalex.org/W2890932304","doi":"https://doi.org/10.14738/assrj.57.4873","title":"A Review of Shariah Auditing Practices in Ensuring Governance in Islamic Financial Institution (IFIs) \u2013 A Preliminary Study","display_name":"A Review of Shariah Auditing Practices in Ensuring Governance in Islamic Financial Institution (IFIs) \u2013 A Preliminary Study","publication_year":2018,"publication_date":"2018-07-22","ids":{"openalex":"https://openalex.org/W2890932304","doi":"https://doi.org/10.14738/assrj.57.4873","mag":"2890932304"},"language":"en","primary_location":{"id":"mag:2890932304","doi":"https://doi.org/10.14738/assrj.57.4873","is_oa":true,"landing_page_url":"https://scholarpublishing.org/index.php/ASSRJ/article/view/4873","pdf_url":null,"source":{"id":"https://openalex.org/S2764640232","display_name":"Advances in Social Sciences Research Journal","issn_l":"2055-0286","issn":["2055-0286"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["vabb-shw"],"host_organization":"https://openalex.org/P4323985168","host_organization_name":"Society for Science and Education","host_organization_lineage":["https://openalex.org/P4323985168"],"host_organization_lineage_names":["Society for Science and Education"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Advances in Social Sciences Research Journal","raw_type":null},"volume":null,"type":"review","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://scholarpublishing.org/index.php/ASSRJ/article/view/4873","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060929374","display_name":"Yazkhiruni Yahya","orcid":"https://orcid.org/0000-0002-6697-353X","observed_orcids":["https://orcid.org/0000-0002-6697-353X"]},"institutions":[{"id":"https://openalex.org/I33849332","display_name":"University of Malaya","ror":"https://ror.org/00rzspn62","country_code":"MY","type":"education","lineage":["https://openalex.org/I33849332"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Yazkhiruni Yahya","raw_affiliation_strings":["University\u200b \u200b of\u200b \u200b Malaya;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University\u200b \u200b of\u200b \u200b Malaya;","institution_ids":["https://openalex.org/I33849332"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5060929374"],"corresponding_institution_ids":["https://openalex.org/I33849332"],"apc_list":null,"apc_paid":null,"fwci":1.6091,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.84285714,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"5","issue":"7","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9990000128746033,"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":0.9990000128746033,"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/T13509","display_name":"Accounting and Financial Management","score":0.0003000000142492354,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00019999999494757503,"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":0.9890000224113464},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6729999780654907},{"id":"https://openalex.org/keywords/sharia-compliance","display_name":"sharia compliance","score":0.7269999980926514},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.8029999732971191},{"id":"https://openalex.org/keywords/audit-standardization","display_name":"audit standardization","score":0.6819999814033508},{"id":"https://openalex.org/keywords/islamic-principles","display_name":"Islamic principles","score":0.37299999594688416},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.44699999690055847}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8045751452445984},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8005689382553101},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.7196488380432129},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6819804310798645},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6510331630706787},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6269177198410034},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.5401294827461243},{"id":"https://openalex.org/C188087704","wikidata":"https://www.wikidata.org/wiki/Q369577","display_name":"Standardization","level":2,"score":0.49866580963134766},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.48151811957359314},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4206734895706177},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2768023908138275},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1656036376953125},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12724122405052185},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.10487884283065796},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.061537086963653564},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2890932304","doi":"https://doi.org/10.14738/assrj.57.4873","is_oa":true,"landing_page_url":"https://scholarpublishing.org/index.php/ASSRJ/article/view/4873","pdf_url":null,"source":{"id":"https://openalex.org/S2764640232","display_name":"Advances in Social Sciences Research Journal","issn_l":"2055-0286","issn":["2055-0286"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["vabb-shw"],"host_organization":"https://openalex.org/P4323985168","host_organization_name":"Society for Science and Education","host_organization_lineage":["https://openalex.org/P4323985168"],"host_organization_lineage_names":["Society for Science and Education"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Advances in Social Sciences Research Journal","raw_type":null}],"best_oa_location":{"id":"mag:2890932304","doi":"https://doi.org/10.14738/assrj.57.4873","is_oa":true,"landing_page_url":"https://scholarpublishing.org/index.php/ASSRJ/article/view/4873","pdf_url":null,"source":{"id":"https://openalex.org/S2764640232","display_name":"Advances in Social Sciences Research Journal","issn_l":"2055-0286","issn":["2055-0286"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["vabb-shw"],"host_organization":"https://openalex.org/P4323985168","host_organization_name":"Society for Science and Education","host_organization_lineage":["https://openalex.org/P4323985168"],"host_organization_lineage_names":["Society for Science and Education"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Advances in Social Sciences Research Journal","raw_type":null},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6207000017166138,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2116364668","https://openalex.org/W4206246178","https://openalex.org/W1605639701","https://openalex.org/W2739380945","https://openalex.org/W4376115951","https://openalex.org/W4321635359","https://openalex.org/W7169474737","https://openalex.org/W100046953","https://openalex.org/W2592452049","https://openalex.org/W7197252604"],"abstract_inverted_index":{"The":[0],"main":[1,255],"objective":[2,234,256],"of":[3,21,57,65,87,116,147,170,211,244,257],"shariah":[5,31,89,121,149,163,177,216],"auditing":[7,41,91],"[1]":[8,189],"is":[10,104,180],"to":[11,27,76,157,194,226,228,237,248],"embrace":[12],"the":[13,29,44,50,62,131,208,242,249,254],"Maqasid":[15],"As":[16],"\u2013":[17],"Shariah":[18,39,70,196,268],"(Objective":[20],"Islamic":[22,93,201],"Principles)":[23],"as":[24,26,219],"well":[25],"uphold":[28],"principles":[33],"in":[34,68,97,101,246],"all":[35],"business":[36,251],"processes.":[37],"goes":[42],"beyond":[43],"usual":[45],"attestation":[46],"and":[47,55,59,126,139,155,233,240,261],"assurance":[48,235],"for":[49,161,173,200,266],"financial":[51],"statement,":[52],"internal":[53,80,113,117,263],"control":[54,264],"governance":[56],"firms":[58],"specified":[60],"by":[61,79,207],"Central":[63,209],"Bank":[64,210],"Malaysia":[66,212],"(BNM)":[67],"Governance":[72,198],"Framework":[73,199],"\u00a0(SGF,":[74],"2010),":[75],"be":[77],"conducted":[78,110,223],"auditors.":[81],"This":[82],"paper":[83,103],"discusses":[84],"current":[85],"practices":[86,132],"among":[92],"Financial":[94,202],"Institutions":[95],"(IFIs)":[96],"Malaysia.":[98],"Data":[99],"reported":[100],"this":[102],"obtained":[105],"through":[106],"15":[107],"semi-structured":[108],"interviews":[109],"with":[111,253],"chief":[112],"audit,":[114],"managers":[115],"audit":[118,152,159,179,218],"department,":[119],"committee,":[123],"external":[124],"auditor":[125],"academicians.":[127],"Findings":[128],"indicated":[129],"that":[130],"are":[133,141],"still":[134],"evolving":[135],"where":[136],"\u00a0further":[137],"developments":[138],"improvements":[140],"required":[142],"focusing":[143],"particularly":[144],"on":[145],"standardization":[146],"framework":[154,172],"guidelines":[156],"design":[158,169],"program":[160],"auditing.In":[165],"addition":[166],"a":[167,259],"proper":[168],"competency":[171],"auditors":[174],"performing":[175],"highly":[181],"recommended.":[182],"According":[193],"Institutions\u201d":[203],"(SGF,":[204],"2010)":[205],"issued":[206],"(BNM),":[213],"defined":[214],"\u201cthe":[220],"periodical":[221],"assessment":[222,232],"from":[224],"time":[225],"time,":[227],"provide":[229],"an":[230],"independent":[231],"designed":[236],"add":[238],"value":[239],"improve":[241],"degree":[243],"compliance":[245],"relation":[247],"IFI\u2019s":[250],"operations,":[252],"ensuring":[258],"sound":[260],"effective":[262],"system":[265],"(Islamic)":[270],"compliance\u201d.":[271]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":5}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-09-27T00:00:00"}
