It is this research‟s objective to analyze factors that cause an effective internal Shariah audit among the Islamic Financial Institutions (IFIs) in Bahrain. The questionnaire method has been employed to examine the said topic. The questionnaire‟s primary source of information was the Accounting and Auditing Organizations for Islamic Financial Institutions (AAOIFI) Governance Standards. Meanwhile, the respondents are consisted of 52 IFIs‟ head of internal Shariah audit department. These IFIs are registered with the Central Bank of Bahrain. To analyze those relationships the structural equation method (SEM) via SmarPLS3.0 has been adopted. The study has found that the effective execution of internal Shariah audit is positively linked with the competency and performance of internal Shariah audit. Meanwhile, the other two variables, i.e. being independent and Shariah supervisory board have been discovered to be positively related with internal Shariah audit effectiveness. Nonetheles.....

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This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relationship between CSR and financial performance in Iraq corporations. This paper highlights review of literatures from various countries that examine relationships between CSR with financial performance. This paper is based on secondary sources which are accumulated from many researches in Malaysia, Australia, UK, Indonesia, Sri Lanka, Nigerian, and Jordan. The study uses information generated from literature reviewed from different researchers relating to the topic. This method was applied by collecting information from journals and online sources relating to the issue under consideration. Regression analysis documents significant evidence to support a positive relationship between CSR and financial performance. Evidence suggests that CSR leads to good financial performance in .....

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It is the goal of this study to explore selected Malaysian public universities undergraduates’ awareness and knowledge level of internal Shariah audit. The research used the quantitative approach of the survey. A survey was administrated to undergraduate students in accounting and finance programs in selected Malaysian public universities. The results of this research may indicate the level of knowledge and awareness among accounting students in selected Malaysian public universities. The outcomes of this research could serve as a reference point for the public universities, regulatory and professional bodies in evaluating the execution of a complete internal Shariah audit’s framework. This research will help to enhance the accounting courses offered by selected Malaysian public universities. This research may provide the accounting students and professional accountants the understanding of the importance of internal Shariah auditing in Malaysian IFIs. Awareness of Internal.....

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Purpose: The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector. Design/methodology/approach: This study uses a quantitative approach by delivering 128 questionnaires to Federal Chief Integrity Officers (CIOs), of which 83 were received and usable. The data were analysed using multiple regression analysis and descriptive statistics. Findings: The quality of CIO in terms of competency, work performance and ethical climate has significant impact on the level of ethics and integrity. According to the study, having certified CIOs who can effectively perform their function and promote and nurture a transparent ethical climate are critical for the Malaysian Federal government to maintain a high level of ethics. Employees who have a high level of ethics are more likely to stay with the organization. Practical implications: In addition, this study will assist policymakers in taking the required actions to strengthen public .....

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