Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks
This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks. It also examines the concept, types, and significance of Sharia auditing, addressing internal and external aspects al...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
University of Haripur
2024-12-01
|
| Series: | Journal of Islamic and Religious Studies |
| Subjects: | |
| Online Access: | https://jirs.uoh.edu.pk/index.php/JIRS/article/view/597 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1846100081795661824 |
|---|---|
| author | Fadi Ahmad Mohammad Al-Btoush Yasser Abdel Karim Al-Hourani |
| author_facet | Fadi Ahmad Mohammad Al-Btoush Yasser Abdel Karim Al-Hourani |
| author_sort | Fadi Ahmad Mohammad Al-Btoush |
| collection | DOAJ |
| description |
This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks. It also examines the concept, types, and significance of Sharia auditing, addressing internal and external aspects alongside the criteria for measuring its effectiveness. Additionally, the study investigates mechanisms to enhance Sharia auditing performance in Islamic banks. Employing a descriptive, theoretical approach based on prior studies, the research highlights the integral role of high-quality accounting information in improving the effectiveness of Sharia auditing. Accurate and reliable accounting data enable Sharia auditors to fulfill their tasks efficiently, aligning with the objectives of Sharia auditing. The study also emphasizes that Islamic banks rely on quality accounting information for informed decision-making. Key elements such as the independence of Sharia auditors, technical and professional competence, and due diligence are crucial to evaluating Sharia auditing effectiveness. Enhancing Sharia auditing performance requires strengthening the roles of internal and external Sharia auditors, implementing robust policies and evaluation procedures, and ensuring auditor independence. The study recommends that Islamic banks be mandated to provide external Sharia auditing services, invest in the professional development of their workforce, and upgrade accounting information systems to meet the dynamic needs of Sharia auditing.
|
| format | Article |
| id | doaj-art-2a6f85b4990a4b5fb8d5da8527a4d78e |
| institution | Kabale University |
| issn | 2518-5330 2519-7118 |
| language | Arabic |
| publishDate | 2024-12-01 |
| publisher | University of Haripur |
| record_format | Article |
| series | Journal of Islamic and Religious Studies |
| spelling | doaj-art-2a6f85b4990a4b5fb8d5da8527a4d78e2024-12-30T16:31:30ZaraUniversity of HaripurJournal of Islamic and Religious Studies2518-53302519-71182024-12-019210.36476/JIRS.9:2.12.2024.03Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic BanksFadi Ahmad Mohammad Al-Btoush0Yasser Abdel Karim Al-Hourani1PhD Student, Department of Islamic Banking, World Islamic Sciences and Education University, JordanProfessor of Islamic Economics and Islamic Banking, World Islamic Sciences and Education University, Jordan This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks. It also examines the concept, types, and significance of Sharia auditing, addressing internal and external aspects alongside the criteria for measuring its effectiveness. Additionally, the study investigates mechanisms to enhance Sharia auditing performance in Islamic banks. Employing a descriptive, theoretical approach based on prior studies, the research highlights the integral role of high-quality accounting information in improving the effectiveness of Sharia auditing. Accurate and reliable accounting data enable Sharia auditors to fulfill their tasks efficiently, aligning with the objectives of Sharia auditing. The study also emphasizes that Islamic banks rely on quality accounting information for informed decision-making. Key elements such as the independence of Sharia auditors, technical and professional competence, and due diligence are crucial to evaluating Sharia auditing effectiveness. Enhancing Sharia auditing performance requires strengthening the roles of internal and external Sharia auditors, implementing robust policies and evaluation procedures, and ensuring auditor independence. The study recommends that Islamic banks be mandated to provide external Sharia auditing services, invest in the professional development of their workforce, and upgrade accounting information systems to meet the dynamic needs of Sharia auditing. https://jirs.uoh.edu.pk/index.php/JIRS/article/view/597quality of accounting informationSharia auditeffectiveness of Sharia auditIslamic banks |
| spellingShingle | Fadi Ahmad Mohammad Al-Btoush Yasser Abdel Karim Al-Hourani Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks Journal of Islamic and Religious Studies quality of accounting information Sharia audit effectiveness of Sharia audit Islamic banks |
| title | Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks |
| title_full | Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks |
| title_fullStr | Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks |
| title_full_unstemmed | Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks |
| title_short | Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks |
| title_sort | quality of accounting information and its role in the effectiveness of the sharia audit of islamic banks |
| topic | quality of accounting information Sharia audit effectiveness of Sharia audit Islamic banks |
| url | https://jirs.uoh.edu.pk/index.php/JIRS/article/view/597 |
| work_keys_str_mv | AT fadiahmadmohammadalbtoush qualityofaccountinginformationanditsroleintheeffectivenessoftheshariaauditofislamicbanks AT yasserabdelkarimalhourani qualityofaccountinginformationanditsroleintheeffectivenessoftheshariaauditofislamicbanks |