Kurfi, Abubakar Shafi’u (2025) Roles Of Stakeholders’ Awareness, Understanding And Perception Of Shari’ah Audit On The Relationships Between Institutional Mechanisms And Audit Shari’ahness In Nigeria. PhD thesis, Universiti Sains Malaysia.
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Abstract
The 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.
| Item Type: | Thesis (PhD) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management |
| Divisions: | Pusat Pengajian Pengurusan (School of Management) > Thesis |
| Depositing User: | Mr Aizat Asmawi Abdul Rahim |
| Date Deposited: | 21 May 2026 07:17 |
| Last Modified: | 21 May 2026 07:17 |
| URI: | http://eprints.usm.my/id/eprint/64260 |
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