Matches in SemOpenAlex for { <https://semopenalex.org/work/W2607319037> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W2607319037 endingPage "228" @default.
- W2607319037 startingPage "203" @default.
- W2607319037 abstract "Purpose The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks. Design/methodology/approach The homogenization of the auditors’ reports of Islamic banks has been statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control. Findings The results show lack of harmonization in several elements related to the form of the auditor’s report and in all elements related to the content of the auditor’s report among the Islamic banks. Originality/value This paper provides new empirical evidence about the measurement of harmonization in the form and content of the auditors’ reports of Islamic banks. It discusses the level of compliance with the elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions." @default.
- W2607319037 created "2017-04-28" @default.
- W2607319037 creator A5021423352 @default.
- W2607319037 date "2017-04-10" @default.
- W2607319037 modified "2023-10-18" @default.
- W2607319037 title "The harmonization of audit reports of Islamic banks" @default.
- W2607319037 cites W1595675261 @default.
- W2607319037 cites W1961536495 @default.
- W2607319037 cites W1964929188 @default.
- W2607319037 cites W1993845862 @default.
- W2607319037 cites W2000838716 @default.
- W2607319037 cites W2066478255 @default.
- W2607319037 cites W2087947168 @default.
- W2607319037 cites W2326175555 @default.
- W2607319037 cites W3124401123 @default.
- W2607319037 doi "https://doi.org/10.1108/jiabr-05-2014-0016" @default.
- W2607319037 hasPublicationYear "2017" @default.
- W2607319037 type Work @default.
- W2607319037 sameAs 2607319037 @default.
- W2607319037 citedByCount "3" @default.
- W2607319037 countsByYear W26073190372020 @default.
- W2607319037 countsByYear W26073190372021 @default.
- W2607319037 crossrefType "journal-article" @default.
- W2607319037 hasAuthorship W2607319037A5021423352 @default.
- W2607319037 hasConcept C11012388 @default.
- W2607319037 hasConcept C121332964 @default.
- W2607319037 hasConcept C121955636 @default.
- W2607319037 hasConcept C138885662 @default.
- W2607319037 hasConcept C144133560 @default.
- W2607319037 hasConcept C163867264 @default.
- W2607319037 hasConcept C17744445 @default.
- W2607319037 hasConcept C199521495 @default.
- W2607319037 hasConcept C199539241 @default.
- W2607319037 hasConcept C24890656 @default.
- W2607319037 hasConcept C27206212 @default.
- W2607319037 hasConcept C2776950860 @default.
- W2607319037 hasConcept C2779962950 @default.
- W2607319037 hasConcept C4445939 @default.
- W2607319037 hasConcept C544937707 @default.
- W2607319037 hasConcept C86743352 @default.
- W2607319037 hasConceptScore W2607319037C11012388 @default.
- W2607319037 hasConceptScore W2607319037C121332964 @default.
- W2607319037 hasConceptScore W2607319037C121955636 @default.
- W2607319037 hasConceptScore W2607319037C138885662 @default.
- W2607319037 hasConceptScore W2607319037C144133560 @default.
- W2607319037 hasConceptScore W2607319037C163867264 @default.
- W2607319037 hasConceptScore W2607319037C17744445 @default.
- W2607319037 hasConceptScore W2607319037C199521495 @default.
- W2607319037 hasConceptScore W2607319037C199539241 @default.
- W2607319037 hasConceptScore W2607319037C24890656 @default.
- W2607319037 hasConceptScore W2607319037C27206212 @default.
- W2607319037 hasConceptScore W2607319037C2776950860 @default.
- W2607319037 hasConceptScore W2607319037C2779962950 @default.
- W2607319037 hasConceptScore W2607319037C4445939 @default.
- W2607319037 hasConceptScore W2607319037C544937707 @default.
- W2607319037 hasConceptScore W2607319037C86743352 @default.
- W2607319037 hasIssue "2" @default.
- W2607319037 hasLocation W26073190371 @default.
- W2607319037 hasOpenAccess W2607319037 @default.
- W2607319037 hasPrimaryLocation W26073190371 @default.
- W2607319037 hasRelatedWork W1967946874 @default.
- W2607319037 hasRelatedWork W2005365441 @default.
- W2607319037 hasRelatedWork W2134166004 @default.
- W2607319037 hasRelatedWork W2381327865 @default.
- W2607319037 hasRelatedWork W2553880681 @default.
- W2607319037 hasRelatedWork W2607319037 @default.
- W2607319037 hasRelatedWork W3004069974 @default.
- W2607319037 hasRelatedWork W3039724839 @default.
- W2607319037 hasRelatedWork W381974723 @default.
- W2607319037 hasRelatedWork W4282546811 @default.
- W2607319037 hasVolume "8" @default.
- W2607319037 isParatext "false" @default.
- W2607319037 isRetracted "false" @default.
- W2607319037 magId "2607319037" @default.
- W2607319037 workType "article" @default.