Abstract
Purpose - We investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks.
Design/methodology/approach - To test our research hypotheses, we create a comprehensive AAOIFI governance disclosure index and use regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015.
Findings - We find that audit committee size is the main determinant of the AAOIFI governance disclosure.
Originality/value - The research contributes to Islamic accounting literature, by identifying the driver for the AAOIFI governance disclosure for Islamic banks that mandatorily adopt AAOIFI standards.
Design/methodology/approach - To test our research hypotheses, we create a comprehensive AAOIFI governance disclosure index and use regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015.
Findings - We find that audit committee size is the main determinant of the AAOIFI governance disclosure.
Originality/value - The research contributes to Islamic accounting literature, by identifying the driver for the AAOIFI governance disclosure for Islamic banks that mandatorily adopt AAOIFI standards.
| Original language | English |
|---|---|
| Journal | Journal of Financial Reporting and Accounting |
| Early online date | 2 Jan 2020 |
| DOIs | |
| Publication status | Early online - 2 Jan 2020 |
Keywords
- AAOIFI Governance Standards
- Corporate Governance
- Islamic Banks
- Disclosure