Development of Effective Internal Shariah Audit Framework using Islamic Agency Theory
نویسندگان
چکیده
The objective of this paper is to analyze the development an effective internal Shariah audit framework for Islamic banks in Bahrain using agency theory. questionnaire method and theory were used examine independence effectiveness audits. insights from study are gained through theory, which has a direct relationship with degrees effectiveness. findings indicate that well-founded could potentially be as theoretical foundation building conceptual, multifaceted framework. This research fills gap terms level
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ژورنال
عنوان ژورنال: Asian Economic and Financial Review
سال: 2021
ISSN: ['2222-6737', '2305-2147']
DOI: https://doi.org/10.18488/journal.aefr.2021.118.682.692