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Shariah auditing: analyzing the past to prepare for the future

Author

Listed:
  • Saleh F.A. Khatib
  • Dewi Fariha Abdullah
  • Hamzeh Al Amosh
  • Ayman Hassan Bazhair
  • Ali Shariff Kabara

Abstract

Purpose - This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review. Design/methodology/approach - A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background. Findings - The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research. Originality/value - The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.

Suggested Citation

  • Saleh F.A. Khatib & Dewi Fariha Abdullah & Hamzeh Al Amosh & Ayman Hassan Bazhair & Ali Shariff Kabara, 2022. "Shariah auditing: analyzing the past to prepare for the future," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 13(5), pages 791-818, April.
    • Handle: RePEc:eme:jiabrp:jiabr-11-2021-0291
    DOI: 10.1108/JIABR-11-2021-0291
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    Citations

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    Cited by:

    1. Hamzeh Al Amosh & Saleh F. A. Khatib & Husam Ananzeh, 2024. "Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 210-223, January.
    2. Michael Amoh Asiedu & Emmanuel Mensah, 2023. "Re-examining the corporate governance – Firm performance nexus: Fresh evidence from a causal mediation analysis," Cogent Economics & Finance, Taylor & Francis Journals, vol. 11(1), pages 2223414-222, December.
    3. Safiullah, Md & Miah, Mohammad Dulal & Azad, Asm Sohel & Hassan, M. Kabir, 2024. "Does the board of directors influence Shariah governance in Islamic banks?," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
    4. Saleh F. A. Khatib & Hamzeh Al Amosh & Husam Ananzeh, 2023. "Board Compensation in Financial Sectors: A Systematic Review of Twenty-Four Years of Research," IJFS, MDPI, vol. 11(3), pages 1-22, July.

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