International Business Management

Year: 2016
Volume: 10
Issue: 30
Page No. 6830 - 6834

The Effect of Internal Control Implementation and Sharia Supervisory Board Role on the Quality of Financial Reporting in Zakat Management Organization

Authors : Elis Mediawati and Tettet Fitrijanti

References

AAOIFI., 2008. Governance standard for Islamic Financial Institutions. Accounting and Auditing Organization for Islamic Financial Institutions, Manama, Bahrain.

Altamuro, J. and A. Beatty, 2010. How does internal control regulation affect financial reporting?. J. Accounting Econ., 49: 58-74.
Direct Link  |  

Board, S.S., 2016. Internal control and Sharia supervisory board role in Zakat management organization. Intl. J. Recent Adv. Multidiscip. Res., 3: 1730-1732.
Direct Link  |  

Briston, R. and E.A. Ashker, 1986. Religious audit: Could it happen here. Accountancy, 98: 120-121.

COSO., 1994. Internal control integrated framework. American Institute of Certified Company, Durham, North Carolina.

Chapra, M.U. and H. Ahmed, 2002. Corporate governance in Islamic financial institutions. Islamic Development Bank, Islamic Research and Training Institute, Jeddah, Saudi Arabia.

Garas, S.N. and C. Pierce, 2010. Shari'a supervision of Islamic financial institutions. J. Financial Regul. Compliance, 18: 386-407.
Direct Link  |  

Ghayad, R., 2008. Corporate governance and the global performance of Islamic banks. Humanomics, 24: 207-216.
Direct Link  |  

Gregory, J.J. and J. Blanchet, 2000. Assessing quality of financial reporting. Accounting Horiz., 14: 353-363.

Haniffa, R. and M. Hudaib, 2007. Exploring the ethical identity of islamic banks via communication in annual reports. J. Bus. Ethics, 76: 97-116.
CrossRef  |  Direct Link  |  

Jabbar, S.F.A., 2010. Financial crimes: Prohibition in Islam and prevention by the Shari'a Supervisory board of Islamic financial institutions. J. Financial Crime, 17: 287-294.
Direct Link  |  

Karim, R.A.A., 1990. The independence of religious and external auditors: The case of Islamic banks. Accounting Auditing Accountability J., 3: 33-44.
Direct Link  |  

Kinney, W.R. Jr, M.W. Maher and D.W. Wright, 1990. Assertions-based standards for integrated internal control. Accounting Horiz., 4: 1-8.
Direct Link  |  

Kinney, W.R. Jr., 2001. Accounting scholarship: What is uniquely ours?. Accounting Rev., 76: 275-284.
Direct Link  |  

Nathan, S. and V. Ribiere, 2007. From knowledge to wisdom: The case of corporate governance in Islamic banking. Vine, 37: 471-483.
Direct Link  |  

Petrovits, C., C. Shakespeare and A. Shih, 2010. The causes and consequences of internal control problems in nonprofit organizations. Social Sci. Res., 1: 1-45.

Rahman, Y.A., 2010. The Art of Islamic Banking and Finance: Tools and Techniques for Community Based Banking. John Wiley & Sons, Hoboken, New Jersey, ISBN:978-0-470-44993-6, Pages: 397.

Rahman, Y.A., 2010. The Art of Islamic Banking and Finance: Tools and Techniques for Community Based Banking. John Wiley & Sons, Hoboken, New Jersey, ISBN:978-0-470-44993-6, Pages: 397.

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved