{"id":"https://openalex.org/W4361000384","doi":"https://doi.org/10.1108/jiabr-07-2022-0190","title":"Exploring Shariah audit practices in zakat and waqf institutions in Malaysia","display_name":"Exploring Shariah audit practices in zakat and waqf institutions in Malaysia","publication_year":2023,"publication_date":"2023-03-27","ids":{"openalex":"https://openalex.org/W4361000384","doi":"https://doi.org/10.1108/jiabr-07-2022-0190"},"language":"en","primary_location":{"id":"doi:10.1108/jiabr-07-2022-0190","doi":"https://doi.org/10.1108/jiabr-07-2022-0190","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jiabr-07-2022-0190","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023241848","display_name":"Muhammad Iqmal Hisham Kamaruddin","orcid":"https://orcid.org/0000-0001-6619-9882","observed_orcids":["https://orcid.org/0000-0001-6619-9882"]},"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":"Muhammad Iqmal Hisham Kamaruddin","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","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 Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070047270","display_name":"Mustafa Mohd Hanefah","orcid":"https://orcid.org/0000-0002-0880-6856","observed_orcids":["https://orcid.org/0000-0002-0880-6856"]},"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":"Mustafa Mohammed Hanefah","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065956080","display_name":"Supiah Salleh","orcid":"https://orcid.org/0000-0003-2929-0841","observed_orcids":["https://orcid.org/0000-0003-2929-0841"]},"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":"Supiah Salleh","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004463465","display_name":"Nurazalia Zakaria","orcid":"https://orcid.org/0000-0002-3173-2269","observed_orcids":["https://orcid.org/0000-0002-3173-2269"]},"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":"Nurazalia Zakaria","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I112982808"],"apc_list":null,"apc_paid":null,"fwci":8.7372,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.97376791,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"15","issue":"3","first_page":"402","last_page":"421"},"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/shariah-audit","display_name":"Shariah audit","score":0.9909999966621399},{"id":"https://openalex.org/keywords/zakat-institutions","display_name":"zakat institutions","score":0.9599999785423279},{"id":"https://openalex.org/keywords/waqf-institutions","display_name":"waqf institutions","score":0.9940000176429749},{"id":"https://openalex.org/keywords/shariah-governance","display_name":"Shariah governance","score":0.8539999723434448},{"id":"https://openalex.org/keywords/audit-scope","display_name":"audit scope","score":0.5360000133514404},{"id":"https://openalex.org/keywords/audit-effectiveness","display_name":"audit effectiveness","score":0.7009999752044678},{"id":"https://openalex.org/keywords/waqf","display_name":"waqf","score":0.39500001072883606},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.7049999833106995}],"concepts":[{"id":"https://openalex.org/C2777344480","wikidata":"https://www.wikidata.org/wiki/Q815509","display_name":"Waqf","level":3,"score":0.9232079982757568},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8049483299255371},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7807993292808533},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6492294669151306},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.5257292985916138},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.47314369678497314},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.47203317284584045},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4425908625125885},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4143516719341278},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.40025684237480164},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.15019333362579346},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","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}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/jiabr-07-2022-0190","doi":"https://doi.org/10.1108/jiabr-07-2022-0190","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jiabr-07-2022-0190","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:jiabrp:jiabr-07-2022-0190","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JIABR-07-2022-0190/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.4300000071525574}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W1489347371","https://openalex.org/W1583711995","https://openalex.org/W2007727721","https://openalex.org/W2598592543","https://openalex.org/W2771907009","https://openalex.org/W2791630103","https://openalex.org/W2797206665","https://openalex.org/W2803201919","https://openalex.org/W2889786659","https://openalex.org/W2922850965","https://openalex.org/W2948865765","https://openalex.org/W2962765492","https://openalex.org/W3011275360","https://openalex.org/W3016962879","https://openalex.org/W3106866466","https://openalex.org/W3109705686","https://openalex.org/W3111159173","https://openalex.org/W3118673140","https://openalex.org/W3138426017","https://openalex.org/W3155819916","https://openalex.org/W3161209572","https://openalex.org/W3167363053","https://openalex.org/W3199786223","https://openalex.org/W4220878547","https://openalex.org/W4404370291"],"related_works":["https://openalex.org/W7052666395","https://openalex.org/W4399266175","https://openalex.org/W4411322550","https://openalex.org/W3118673140","https://openalex.org/W3125868559","https://openalex.org/W4412848602","https://openalex.org/W2388210366","https://openalex.org/W4320010734","https://openalex.org/W4416915723","https://openalex.org/W3111159173"],"abstract_inverted_index":{"Purpose":[0],"This":[1,156],"study":[2,45,49,129,157],"aims":[3],"to":[4,148],"explore":[5,164],"the":[6,58,74,105,120,143,160],"current":[7],"Shariah":[8,76,83,86,92,98,101,109,113,123,150,165],"audit":[9,87,93,99,102,110,114,124,151,166],"practices":[10,78,152,167],"in":[11,16,37,80,89,119,153,168,173],"zakat":[12,26,33,136,169],"and":[13,27,34,55,95,112,116,131,137,170],"waqf":[14,28,35,138,171],"institutions":[15,36,139,172],"Malaysia.":[17,154,174],"Design/methodology/approach":[18],"A":[19],"focus":[20],"group":[21],"discussion":[22],"(FGD)":[23],"with":[24],"38":[25],"officers":[29],"from":[30],"17":[31],"different":[32],"Malaysia":[38],"was":[39,53],"conducted.":[40],"For":[41],"reporting":[42],"purposes,":[43],"this":[44],"used":[46],"a":[47],"single-case":[48],"approach.":[50],"The":[51,71,128],"FGD":[52],"conducted":[54],"completed":[56],"at":[57],"end":[59],"of":[60,82,91,122],"June":[61],"2021":[62],"via":[63],"an":[64],"online":[65],"approach":[66],"through":[67],"Microsoft":[68],"Teams.":[69],"Findings":[70],"finding":[72],"highlights":[73],"existing":[75],"governance":[77],"especially":[79,104],"terms":[81,90],"supervision":[84],"roles,":[85],"implementation":[88,121],"scopes":[94],"common":[96],"findings,":[97],"competency,":[100],"effectiveness":[103],"need":[106],"for":[107,135],"external":[108],"function":[111],"issues":[115],"challenges":[117],"faced":[118],"practices.":[125],"Practical":[126],"implications":[127],"findings":[130],"recommendations":[132],"are":[133],"useful":[134],"as":[140,142],"well":[141],"State":[144],"Islamic":[145],"Religious":[146],"Councils":[147],"enhance":[149],"Originality/value":[155],"is":[158],"among":[159],"pioneer":[161],"studies":[162],"that":[163]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2023-03-30T00:00:00"}