| Autor: |
Tajul Ariffin Masron, Azam Abdelhakeem Khalid, Hasnah Haron |
| Rok vydání: |
2018 |
| Předmět: |
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| Zdroj: |
Journal of Islamic Accounting and Business Research. 9:201-221 |
| ISSN: |
1759-0817 |
| Popis: |
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 al-Shariah theory, has been utilized in this research. Findings This study demonstrated how Maqasid al-Shariah or higher objectives of Islamic law have gradually captured the attention of increasing numbers of modern Muslim scholars for solving contemporary issues. Originality/value This study uniquely captured Maqasid al-Shariah for the competency of internal Shariah auditor. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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