Purpose The purpose of this paper is to empirically examine the effect of intangible
resources, ie intellectual capital (IC) on financial performance of 64 Islamic financial …

The objective of this paper is to investigate, through a qualitative study based on 38 semi-
structured interviews with agents who provide assurance of sustainability reports, how they …

This paper examined the role of Shariah supervisory board (SSB) on internal Shariah audit
effectiveness in Islamic financial institutions (IFIs) in Bahrain. The study employed two …

Purpose The purpose of this paper is to investigate the relationship between the
characteristics of the board of directors and mandatory disclosure compliance (measured by …

The adoption of religious nationalism as a public project by the Saudi state continues to
intimately shape the experiences of Saudi women, despite recent initiatives facilitating the …

Based on the notion that the simultaneous provision of audit and non-audit services (NAS) to
clients may endanger auditor independence, current European auditing regulation prohibits …

Purpose Big 4 professional services firms increasingly lay claim to recruiting and including
staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights …

Purpose The purpose of this paper is to empirically examine the perception of Islamic bank
employees in Malaysia and selected Gulf Cooperation Council (GCC) countries, namely …

Purpose–This paper aims to examine, through a qualitative study, how auditor
independence is socially constructed within the network of individuals involved in the …

Independence is one of the most important attributes of the accounting profession. The
auditor independence is measured by how honest an auditor is in reporting the material …