Publication:
Roles Of Stakeholders’ Awareness, Understanding And Perception Of Shari’ah Audit On The Relationships Between Institutional Mechanisms And Audit Shari’ahness In Nigeria

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dc.contributor.authorKurfi, Abubakar Shafi’u
dc.date.accessioned2026-05-21T06:52:10Z
dc.date.available2026-05-21T06:52:10Z
dc.date.issued2025-09
dc.description.abstractThe dire need for Shari’ah audits at the organizational and administrative levels has not been realized or appreciated until recently with the emergence of Islamic financial institutions (IFIs) across the world. Islamic banking is becoming more popular in Nigeria among the vast Muslim population; however, weaknesses do exist in the institutional mechanisms such as legal and regulatory framework, inadequate educational and a professional certifications and mimicking conventional auditing. Therefore, this study investigates the relationship between institutional mechanisms and audit shari’ahness with stakeholders’ awareness, understanding, and perception of shari’ah audits as moderators among stakeholders of Islamic banks in Nigeria.
dc.identifier.urihttps://erepo.usm.my/handle/123456789/24279
dc.language.isoen
dc.subjectAuditing
dc.subjectIslamic law -- Nigeria
dc.titleRoles Of Stakeholders’ Awareness, Understanding And Perception Of Shari’ah Audit On The Relationships Between Institutional Mechanisms And Audit Shari’ahness In Nigeria
dc.typeResource Types::text::thesis::doctoral thesis
dspace.entity.typePublication
oairecerif.author.affiliationUniversiti Sains Malaysia
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