INTEGRATING FINANCIAL STATEMENT AUDIT AND SHARIAH GOVERNANCE: OPPORTUNITIES, BARRIERS, AND INSTITUTIONAL READINESS. iBAF e-Proceedings, [S. l.], v. 12, n. 1, p. 987–999, 2026. DOI: 10.33102/00da0732. Disponível em: https://epibaf.usim.edu.my/index.php/eproceeding/article/view/173. Acesso em: 5 nov. 2026.