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Bibliometric Analysis and Review of Shariah Audit
Date Issued
2022
Author(s)
Sari Nuzullina Rahmadhani
Rana Fathinah Ananda
Fauziah Rahman
Putri Tamara Raudhatul Jannah
Abstract
The aim of this research is to draw a map on shariah audit since 2009 to 2022. The potential citations, keywords, authors, affiliations, country will be exposed in this paper. A content analysis are used in this study from 78 articles related to shariah audit which published by Scopus Database as a reference to derive imperative findings. This study finds that Darmadi, S. is the most authors, Journal of Humanomics is the most published journal, Malaysia is the most published country, corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks is the most cited article, and Universiti Putra Malaysia is the most affiliated institutions. This analysis addresses the literature gaps on measuring the compliance, determinants and the growth of shariah audit. Future research is expected to include articles which published by WoS (Web of Science) database. A root on shariah audit discipline is exposed and can be used as reference for practitioners in various Islamic financial institutions. To the best of the authors’ knowledge, this is the first article that discuss on shariah audit field using a systematic literature review.
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