The determinants of AAOIFI governance disclosure in Islamic banks

Tawida Elgattani, Khaled Hussainey

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    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.
    Original languageEnglish
    JournalJournal of Financial Reporting and Accounting
    Early online date2 Jan 2020
    Publication statusEarly online - 2 Jan 2020


    • AAOIFI Governance Standards
    • Corporate Governance
    • Islamic Banks
    • Disclosure


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