Outputs (2)

The effect of internal audit function quality and internal audit contribution to external audit on audit fees (2015)
Journal Article
Mat Zain, M., Zaman, M., & Mohamed, Z. (2015). The effect of internal audit function quality and internal audit contribution to external audit on audit fees. International Journal of Auditing, 19(3), 134-147. https://doi.org/10.1111/ijau.12043

Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External auditors are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on t... Read More about The effect of internal audit function quality and internal audit contribution to external audit on audit fees.

Shari’ah supervision, corporate governance and performance: conventional vs. Islamic banks (2015)
Journal Article
Mollah, S., & Zaman, M. (2015). Shari’ah supervision, corporate governance and performance: conventional vs. Islamic banks. Journal of Banking and Finance, 58, 418-435. https://doi.org/10.1016/j.jbankfin.2015.04.030

The performance and accountability of boards of directors and effectiveness of governance mechanisms continue to be a matter of concern. Focusing on differences between conventional banks and Islamic banks, we examine the effect of (i) Shari’ah super... Read More about Shari’ah supervision, corporate governance and performance: conventional vs. Islamic banks.