The Impact of Sharīʿah Auditing Requirements on the Service Quality of Islamic Banks in The Sultanate of Oman

Q3 Economics, Econometrics and Finance

Journal of King Abdulaziz University, Islamic Economics Pub Date : 2020-01-01 DOI:10.4197/islec.33-1.8

Omar Ikbal Tawfik and Zaroug Osman Bilal Omar Ikbal Tawfik and Zaroug Osman Bilal

引用次数: 3

Abstract

his paper investigates the availability of Sharīʿah auditing requirements in Islamic banks in the Sultanate of Oman. This entails investigating a set of regulatory arrangements through which we ensure Islamic financial institutions conform to Sharīʿah principles. Moreover, we study their impact on the quality of service of Islamic banks in Oman. The researchers used a questionnaire to collect the data from Islamic banks (two full-fledged Islamic banks and six Islamic windows of conventional banks).

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阿曼伊斯兰银行审计要求对其服务质量的影响

他的论文调查了在阿曼苏丹国的伊斯兰银行的shari ā ah审计要求的可用性。这需要调查一套监管安排，通过这些安排，我们确保伊斯兰金融机构符合《教法》的原则。此外，我们还研究了它们对阿曼伊斯兰银行服务质量的影响。研究人员使用问卷调查从伊斯兰银行(两家成熟的伊斯兰银行和六家传统银行的伊斯兰窗口)收集数据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of King Abdulaziz University, Islamic Economics Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The aims and scope of the journal include: -To develop the emerging paradigm of Islamic economics on scientific lines through publishing original works in this field that pass its peer review process. -To promote dialogue and discussion on current issues in the fields of Islamic economics and finance among the international community of scholars. -To encourage empirical research on Islamic finance, takaful, zakah, awqaf and other Islamic institutions including case studies from Muslim economies. -Contemporary global economic issues viewed from an Islamic perspective. To publish book reviews of important works published in the field, including books in conventional economics, business and finance having some connection with Islamic economics and/or finance.