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In 1993 the Auditing Practices Board issued an expanded audit report, SAS 600 Auditors' Reports on Financial Statements, in an attempt to educate users and reduce their misunderstandings in respect of certain matters pertaining to the audit function. In the context of the auditors' reporting environment, this paper investigates the extent to which the new(More)
JEL classification: G34 G21 G01 Keywords: Shari'ah supervision Corporate governance Islamic banks Boards of directors Ethical banking a b s t r a c t 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(More)
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