rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Audit quality indicators in Islamic banks
    sub title: a comparative study among selected muslim majority countries
  name:
    name part: Haliding, Safri
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Gombak, Selangor
    publisher: Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia
    date issued: 2016
  language:
    language term: eng
  physical description:
    extent: xii, 96 leaves : ill. ; 30cm.
  abstract: Corporate scandals, fraud and the credibility of firms' financial statements depend on the level of audit quality provided by the audit firm. The financial statements are a tool in discharging management's responsibility towards the principal. However, there exists a possible conflict of interest between management and shareholders. Therefore, the auditing process is needed to verify that the financial statements are in conformity with accounting standards and also reflect the economic reality of company's transactions and financial performance. Auditors are responsible for the quality of individual audits, and should aim to ensure that quality audits are consistently performed. Therefore, it is important that the highest possible level of audit quality is maintained, especially in Islamic banks. However, it is difficult to measure audit quality. Therefore, many studies measure audit quality using proxies or indicators. This study used audit quality indicators (AQI) which are available in audited financial statements of Islamic banks. Moreover, Islamic banks up hold the principle of Islamic accountability to all activities. These banks have to be accountable to more stakeholders, and ultimately to God. Thus, Islamic banks must be more transparent about their activities and performance. This study expects that the level of audit quality in Islamic banks to improve each year. Therefore, the objectives of this study are to determine the availability of audit quality indicators of Islamic banks, to investigate the differences of audit quality in Islamic banks and to investigate the improvement of audit quality in Islamic banks from 2007 to 2011 in Indonesia, Malaysia, Pakistan, Bahrain, Qatar, Saudi Arabia, and United Arab Emirates (UAE). In addition, this study used agency theory and the concept of Islamic accountability as the theoretical framework. This research used annual reports and the population of 23 full-fledged Islamic commercial banks from 2007 to 2011 in In…
  note: by Safri Haliding
  note: Thesis (MSACC)--International Islamic University Malaysia, 2016.
  note: Includes bibliographical references (leaves 75-86).
  subject:
    geographic code: a-my---
  classification: HG1707.5
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3006
  record info:
    record content source: UIAM
    record creation date: 160715
    language of cataloging:
      language term: eng