Abdullah, Nurdianawati Irwani and Shafii, Zurina and Mohamad Puad, Noor Aimi (2019) Understanding the planning process and challenges in Shariah audit execution: the case of Malaysian takaful operators. Kyoto Bulletin of Islamic Area Studies, 12. pp. 69-85.
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Abstract
This study conducts a cross-sectional, case-based field study comparing the planning processes in Shariah audit for three takaful operators in Malaysia. A case study is an empirical enquiry to investigate facts in their context, and states that its unique strength is its ability to deal with various pieces of evidence (documents and interviews), and to detect missing constructs (Yin, 2003). Three takaful operators were selected in this study. The backgrounds and characteristics of the takaful were shown in Figure 3.0. These three takaful companies were selected because of their similarities as they also provide conventional insurance services. Hence, the comparison can be made whether they are doing a separate audit for takaful or they just conduct the audit at the group level.
| Item Type: | Article (Bulletin) |
|---|---|
| Additional Information: | 3677/75929 |
| Uncontrolled Keywords: | shariah audit, takaful |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD72 Economic growth, development, planning H Social Sciences > HG Finance > HG8719 Islamic Insurance Takaful K Law > KBP Islamic Law > KBP1 Islamic law.Shariah.Fiqh |
| Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): | Kulliyyah of Economics and Management Sciences > Department of Finance |
| Depositing User: | Associate Professor Dr. NURDIANAWATI IRWANI ABDULLAH |
| Date Deposited: | 30 Nov 2019 23:38 |
| Last Modified: | 30 Nov 2019 23:38 |
| URI: | http://irep.iium.edu.my/id/eprint/75929 |
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