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Exploring Shariah Audit Training Impact on Shariah Audit Understanding by Malaysian Students

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dc.contributor.authorMuhammad Iqmal Hisham Kamaruddinen_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorZurina Shafiien_US
dc.contributor.authorSupiah Sallehen_US
dc.contributor.authorNurazalia Zakariaen_US
dc.date.accessioned2024-05-28T06:42:53Z
dc.date.available2024-05-28T06:42:53Z
dc.date.issued2023
dc.date.submitted2023-7-5
dc.descriptionVol. 13, No. 1, 2023, Page (495 – 515)en_US
dc.description.abstractThis study aims to analyse the impact of Shariah audit training on the understanding of Shariah audit knowledge by final year students in Malaysian universities. Specifically, this study investigates the understanding of final year students from Malaysian universities based on Shariah audit knowledge learned by comparing the understanding before and after enrolling in the Certified Professional Shariah Auditor (CPSA) training program conducted under the National Graduate Employability (GE 2020) initiative. Shariah audit knowledge is measured through training modules covering Shariah principles, Shariah governance, Islamic financial transactions, Shariah risk management, Shariah audit planning and programme and Shariah audit fieldwork and communication. A survey method was used to collect data from 296 graduates of 13 Malaysian public universities who were enrolled in the training program from July to August 2020. The study found that fresh graduates improved their understanding of Shariah audit knowledge after joining the Shariah audit training. In particular, female students and students with muamalat/Islamic economic background highly improved their Shariah audit knowledge from this CPSA training program compared to other students. In addition, the results also show that Shariah audit education background does not play a significant impact on students’ understanding of Shariah audit knowledge after completing Shariah audit training – CPSA program. This study is believed to be the first study in recognising the impact of Shariah audit training on Shariah audit understanding by students.en_US
dc.identifier.citationKamaruddin, M. I. H., Hanefah, M. M., Shafii, Z., Salleh, S., & Zakaria, N. (2023). Exploring Shariah Audit Training Impact on Shariah Audit Understanding by Malaysian Students. International Journal of Academic Research in Accounting Finance and Management Sciences, 13(1), 495 – 515.en_US
dc.identifier.doi10.6007/IJARAFMS /v13-i1/16150
dc.identifier.epage515
dc.identifier.issn2225-8329
dc.identifier.issue1
dc.identifier.spage495
dc.identifier.urihttps://hrmars.com/papers_submitted/16150/exploring-shariah-audit-training-impact-on-shariah-audit-understanding-by-malaysian-students.pdf
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7637
dc.identifier.volume13
dc.language.isoen_USen_US
dc.publisherHuman Resource Management Academic Research Societyen_US
dc.relation.ispartofInternational Journal of Academic Research in Accounting, Finance and Management Sciencesen_US
dc.subjectShariah Audit, Shariah Audit Training, Shariah Audit Understanding, Shariah Audit Knowledge, Graduate Employability (GE), Islamic Accountingen_US
dc.titleExploring Shariah Audit Training Impact on Shariah Audit Understanding by Malaysian Studentsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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