Abstract: This study aimed at considering the current trends in the newly introduction of ethics into the accounting and auditing environments, where many financial organizations engaged in the developments of various ways and measures to ensure credibility, reputation and accuracy and ensure sustainability of the organizational structures especially in aspects of accounting and audition. Islam on the other hand, had already an existing ethics governing the entire financial services, this ethics solely depends on the original sources of Islamic law enforced on all financial practices, this principles where considered as an obligatory duties to be maintained by all Islamic financial institutions. Recently, there are developments in the Islamic financial services that resulted to the establishment of the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI). This institution and others of similar objectives have emerged to give best outlooks to Islamic financial institutions and earn the customers and workers confidence. This paper aimed at reviewing the Islamic ethics from the original sources of shariah as a guide for the Islamic accounting and auditing institutions with a view to see its practicable integration into all accounting and auditing environments.
Keywords: Accounting and auditing Environments, Towards the Integration of Islamic Ethics.
Title: Towards the Integration of Islamic Ethics in To the Accounting and Auditing Environments
Author: Sheriff Muhammad Ibrahim
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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