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Assessing the Professional Status of Sharia Supervision in Islamic Finance: Evidence from GCC Islamic Banks
Objectives: This study examines whether Islamic Sharia Supervision (ISS), as practiced within Islamic financial institutions (IFIs), can be regarded as a distinct profession. It addresses a gap in the literature by moving beyond conventional analyses of Sharia governance and jurisprudential ...
The Impact of Electronic Auditing on the Quality of Financial Reporting: A Field Study of Sudanese Commercial Banks
Objectives: This study aimed to examine the impact of electronic auditing on the quality of financial reporting in Sudanese commercial banks, focusing on the dimensions of accuracy and timeliness. Methods: The study adopted the descriptive analytical approach. Data were collected through a ...