RosniaMasruki, HarizHilmi Khairulannuar, Bablu Kumar Dhar. “Shariah Accountability Practice of Malaysian Foreign-Owned Islamic Banks and Bahrain Islamic Banks”. International Journal of Advanced Science and Technology, Vol. 29, no. 04, June 2020, pp. 5768 -2, http://sersc.org/journals/index.php/IJAST/article/view/27085.