The contribution of Shariah Auditing Research towards Understanding Shariah Audit Practice

Following the emergence of shariah audit as part of the governance mechanism in Islamic financial institutions, interested scholars have undertaken research aimed at providing insight into the concept and issues pertaining to the practice of shariah audit. Thus, the discipline of shariah auditing has witnessed a surge in scholarly interest in recent times. Consequently, the aim of this paper is to review the extent of the contribution of shariah auditing research over the last decades to advancing our understanding of shariah audit practice and its development as well as to examine the implications for the future development and vibrancy of the discipline. It is expected that the paper will provide vital insight into the relationship between shariah auditing research and practice. More importantly, the paper would serve as clear guide for researchers, policymakers and practitioners who wish to understand and/or engage in researching shariah auditing issues.