Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali

The main objective of this study is to examine the significant factors that determine the shariah audit quality of IFIs in Malaysia. In this study a survey questionnaires has been employed for source of information in order to analyze the relationship between shariah audit quality and factors that d...

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Main Author:	Ali, Kamariah
Format:	Thesis
Language:	English
Published:	2012
Online Access:	https://ir.uitm.edu.my/id/eprint/17158/2/TM_KAMARIAH%20ALI%20AC%2012_5.pdf
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id	my-uitm-ir.17158
record_format	uketd_dc
spelling	my-uitm-ir.171582022-04-07T03:38:44Z Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali 2012-07 Ali, Kamariah The main objective of this study is to examine the significant factors that determine the shariah audit quality of IFIs in Malaysia. In this study a survey questionnaires has been employed for source of information in order to analyze the relationship between shariah audit quality and factors that determine the shariah audit quality. The shariah audit quality is the dependent variable and this is measured through recommendation given by shariah auditors and the services provided by shariah auditors. ndependent variables consist of items such as competence of shariah auditor, shariah compliance process, standard and guidelines used and scope of shariah audit. The results indicate that there are no significant relationships between independent variables and the dependent variable as all the hypotheses show no significant relationships. The findings indicate the fact that the term shariah audit is not taken so seriously by responsible quarters due to lacking in regulatory framework as well as governance structure. Hence, extensive further research on the matter needs to be looked into by the practitioners of Islamic financial institutions as well as the regulatory bodies. 2012-07 Thesis https://ir.uitm.edu.my/id/eprint/17158/ https://ir.uitm.edu.my/id/eprint/17158/2/TM_KAMARIAH%20ALI%20AC%2012_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	The main objective of this study is to examine the significant factors that determine the shariah audit quality of IFIs in Malaysia. In this study a survey questionnaires has been employed for source of information in order to analyze the relationship between shariah audit quality and factors that determine the shariah audit quality. The shariah audit quality is the dependent variable and this is measured through recommendation given by shariah auditors and the services provided by shariah auditors. ndependent variables consist of items such as competence of shariah auditor, shariah compliance process, standard and guidelines used and scope of shariah audit. The results indicate that there are no significant relationships between independent variables and the dependent variable as all the hypotheses show no significant relationships. The findings indicate the fact that the term shariah audit is not taken so seriously by responsible quarters due to lacking in regulatory framework as well as governance structure. Hence, extensive further research on the matter needs to be looked into by the practitioners of Islamic financial institutions as well as the regulatory bodies.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Ali, Kamariah
spellingShingle	Ali, Kamariah Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali
author_facet	Ali, Kamariah
author_sort	Ali, Kamariah
title	Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali
title_short	Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali
title_full	Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali
title_fullStr	Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali
title_full_unstemmed	Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali
title_sort	factors to determine shariah audit quality in islamic financial institutions: evidence from malaysia / kamariah ali
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2012
url	https://ir.uitm.edu.my/id/eprint/17158/2/TM_KAMARIAH%20ALI%20AC%2012_5.pdf
_version_	1783733550409842688

Factors to determine shariah audit quality in Islamic financial institutions: evidence from Malaysia / Kamariah Ali

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