Arabian Journal of Business and Management Review

Kasim N

Publications

• Review Article
  Halal Assurance for Islamic Capital Market: The Accountability of Shariah Auditors
  Author(s): Kasim N, Md Noor R, Shafii Z and Abidin AZKasim N, Md Noor R, Shafii Z and Abidin AZ
  
  The large potential of the halal business and the continuous unique position and strength of the halal hubs demand more from an audit function for halal assurance. Hence there is a need for a properly in place monitoring and controlling system to be in tandem with the drastic development of the industry. This paper examines the role of Shariah auditors in discharging their accountability towards halal assurance. The paper attempts to relate the concept of accountability to the reality of a Shariah auditor by referring to the concept of “Taklif”in Al-Quran through its Surah Al.. Read More»
  

  Abstract PDF