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Type :thesis
Subject :HG Finance
Main Author :Alani, Hussein Alwan Dhahir
Title :The impact of Shariah supervisory board characteristics on internal Shariah auditor Effectiveness, role of Management Support as a Moderator in Islamic financial institutions in the United Arab of Emirates
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2023
Corporate Name :Universiti Pendidikan Sultan Idris
PDF Guest :Click to view PDF file

Abstract : Universiti Pendidikan Sultan Idris
The aim of this research was to investigate the impact of Shariah supervisory board characteristics (SSBC) on the Internal Shariah auditor Effectiveness (ISAE), and the role of Management Support as a Moderator in Islamic finance institutions in the United Arab Emirates. The selected characteristics were independence, competence, and size of SSB. A quantitative approach using Structural Equation Modelling (SEM) was utilized as the main research design. The actual survey questionnaire was collected from 365 respondents (Shariah Supervisory Board, Internal Shariah Auditor, Audit and governance committee, Accountants, Chief executive officers) and the data were analyzed using confirmatory factorial analysis (CFA) to determine the impact of SSBC on ISAE. The research results indicated the significant effects were independence (β =- 0.463, p

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