| dc.contributor.author | SALLEH, SUPIAH | |
| dc.contributor.author | HANEFAH, MUSTAFA MOHD | |
| dc.contributor.author | SHAFII, ZURINA | |
| dc.date.accessioned | 2021-06-03T06:55:39Z | |
| dc.date.available | 2021-06-03T06:55:39Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/36415 | |
| dc.description | Shariah audit has currently emerged as an important mechanism in ensuring Shariah compliance in line with the rapid
development of Islamic Banking. It strengthens the Shariah compliance and enhance the integrity of Islamic Financial
Institutions (IFIs) due to the uniqueness features of the IFIs such as the prohibition of riba, gharar, maysir and other
requirements that its activities must be in compliance with Shariah. Research on audit expectations gap in Shariah audit
practices has received little attention by researchers. Two objectives are set in this study; these are: Firstly, to examine
the perceptions of the internal auditors (Shariah auditors), regulators (BNM), Shariah committee, Shariah officers,
external auditors and depositors concerning the Shariah audit practices in the Islamic banks in Malaysia. Secondly, to
determine the existence of expectations-performance gap between internal auditors (Shariah auditors), regulators
(BNM), Shariah committee, Shariah officers external auditors and depositors concerning the Shariah auditor’s
performance in the Islamic banks in Malaysia. Based on the findings there is existence of gap in Shariah audit practices
and auditor’s performance. Thus, there is a need to strengthen the Shariah audit practices in the Islamic banks to ensure
greater effectiveness of the goals of Shariah compliance. The research provides new insights into the structure,
composition and extent of the audit expectation-performance gap in Shariah audit practices but, more importantly, it
signals a rational, comprehensive approach towards narrowing the gap. This should bring practitioner’s and
stakeholders's expectations on Shariah audit practices and Shariah auditors' performance into closer accord and, as a
consequence, reduce the criticism and different expectations on the Shariah audit practices in the Islamic banks. | en_US |
| dc.description.abstract | Shariah audit has currently emerged as an important mechanism in ensuring Shariah compliance in line with the rapid
development of Islamic Banking. It strengthens the Shariah compliance and enhance the integrity of Islamic Financial
Institutions (IFIs) due to the uniqueness features of the IFIs such as the prohibition of riba, gharar, maysir and other
requirements that its activities must be in compliance with Shariah. Research on audit expectations gap in Shariah audit
practices has received little attention by researchers. Two objectives are set in this study; these are: Firstly, to examine
the perceptions of the internal auditors (Shariah auditors), regulators (BNM), Shariah committee, Shariah officers,
external auditors and depositors concerning the Shariah audit practices in the Islamic banks in Malaysia. Secondly, to
determine the existence of expectations-performance gap between internal auditors (Shariah auditors), regulators
(BNM), Shariah committee, Shariah officers external auditors and depositors concerning the Shariah auditor’s
performance in the Islamic banks in Malaysia. Based on the findings there is existence of gap in Shariah audit practices
and auditor’s performance. Thus, there is a need to strengthen the Shariah audit practices in the Islamic banks to ensure
greater effectiveness of the goals of Shariah compliance. The research provides new insights into the structure,
composition and extent of the audit expectation-performance gap in Shariah audit practices but, more importantly, it
signals a rational, comprehensive approach towards narrowing the gap. This should bring practitioner’s and
stakeholders's expectations on Shariah audit practices and Shariah auditors' performance into closer accord and, as a
consequence, reduce the criticism and different expectations on the Shariah audit practices in the Islamic banks. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | UMY | en_US |
| dc.subject | COMPLIANCE | en_US |
| dc.subject | SHARIAH AUDITOR’S PERFORMANCE | en_US |
| dc.subject | ISLAMIC BANKING | en_US |
| dc.title | SHARIAH AUDIT EXPECTATION-PERFORMANCE GAP IN MALAYSIAN ISLAMIC BANKS | en_US |
| dc.type | Article | en_US |
