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Shariah auditing: analyzing the past to prepare for the future

Khatib, Saleh F.A. and Abdullah, Dewi Fariha and Al Amosh, Hamzeh and Bazhair, Ayman Hassan and Kabara, Ali Shariff (2022) Shariah auditing: analyzing the past to prepare for the future. Journal of Islamic Accounting and Business Research, 13 (5). pp. 791-818. ISSN 1759-0817

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Official URL: http://dx.doi.org/10.1108/JIABR-11-2021-0291

Abstract

Purpose: This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review. Design/methodology/approach: A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background. Findings: The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research. Originality/value: The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.

Item Type:Article
Uncontrolled Keywords:corporate governance, islamic financial institutions, risk management
Subjects:H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions:International Business School
ID Code:103325
Deposited By: Narimah Nawil
Deposited On:31 Oct 2023 02:39
Last Modified:31 Oct 2023 02:39

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