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Shariah Governance and Audit Practices in Islamic Co-operatives: An Audit Expectation-performance Gap Analysis

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cris.lastimport.scopus2024-12-07T10:17:33Z
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
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dc.contributor.authorSupiah Salleh
dc.contributor.authorMuhammad Iqmal Hisham Kamaruddin
dc.contributor.authorZurina Shafii
dc.contributor.authorMustafa Mohd Hanefah
dc.contributor.authorNurazalia Zakaria
dc.contributor.authorWan A’tirah Mahyudin
dc.contributor.authorNur Amni Mahmud Sabri
dc.date.accessioned2024-10-17T17:04:31Z
dc.date.available2024-10-17T17:04:31Z
dc.date.issued2024
dc.date.submitted2024-10-17
dc.descriptionCorporate Law & Governance Review Volume 6, Issue 3 (page: 72-80)
dc.description.abstractThis study focuses on the inclusion of Shariah governance and audit best practices in Islamic co-operatives in Malaysia. The development of Shariah governance and audit is essential to complement the Shariah compliance mechanisms already in place and practiced internally within these Islamic co-operatives. Strong regulations, frameworks, and guidelines are needed to uphold Shariah compliance practices. The Delphi method was used as the study’s methodology, involving a series of discussions with industry practitioners in Islamic co-operatives. Based on the findings, there is an existing expectation-performance gap in regulations, frameworks, and guidelines; independence and competency; and Shariah audit scope in governing Shariah compliance principles in Islamic co-operatives. This is crucial because well-developed regulations, frameworks, and guidelines in Shariah governance and audit will increase stakeholders’ trust that the activities and operations of Islamic co-operatives are Shariah-compliant. Additionally, providing a standardized framework will help manage risks in Islamic co-operatives and, in the broader context, contribute to the industry’s and the economy’s growth by offering stakeholders adequate information to make informed decisions.
dc.identifier.citationSupiah Salleh, Muhammad Iqmal Hisham Kamaruddin, Zurina Shafii, Mustafa Mohd Hanefah, Nurazalia Zakaria, Wan A’tirah Mahyudin, & Nur Amni Mahmud Sabri. (2024). Shariah governance and audit practices in Islamic co-operatives: An audit expectation-performance gap analysis. Corporate Law & Governance Review, 6(3), 72–80. https://doi.org/10.22495/clgrv6i3p8
dc.identifier.doi10.22495/clgrv6i3p8
dc.identifier.epage80
dc.identifier.issn2664-1542
dc.identifier.issue3
dc.identifier.spage72
dc.identifier.urihttps://virtusinterpress.org/Shariah-governance-and-audit-practices-in-Islamic-co-operatives-An-audit-expectation-performance-gap-analysis.html
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/23606
dc.identifier.volume6
dc.language.isoen_US
dc.publisherVirtus Interpress
dc.relation.ispartofCorporate Law & Governance Review
dc.relation.issn2664-1542
dc.relation.journalCorporate Law & Governance Review
dc.subjectShariah Audit
dc.subjectShariah Governance
dc.subjectIslamic Co-Operatives
dc.subjectExpectation Gap
dc.subjectPerformance Gap
dc.titleShariah Governance and Audit Practices in Islamic Co-operatives: An Audit Expectation-performance Gap Analysis
dc.typetext::journal::journal article::research article
dspace.entity.typePublication
oaire.citation.endPage80
oaire.citation.issue3
oaire.citation.startPage72
oaire.citation.volume6
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia

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