The determinants of AAOIFI governance disclosure in Islamic banks

Tawida Elgattani; Khaled Hussainey

doi:10.1108/JFRA-03-2019-0040

The determinants of AAOIFI governance disclosure in Islamic banks

Tawida Elgattani
, Khaled Hussainey

Research output: Contribution to journal › Article › peer-review

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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.

Original language	English
Journal	Journal of Financial Reporting and Accounting
Early online date	2 Jan 2020
DOIs	https://doi.org/10.1108/JFRA-03-2019-0040
Publication status	Early online - 2 Jan 2020

Keywords

AAOIFI Governance Standards
Corporate Governance
Islamic Banks
Disclosure

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10.1108/JFRA-03-2019-0040

HUSSAINEY_2019_cright_JFRA_The Determinants of AAOIFI Governance Disclosure in Islamic Banks
Elgattani, T. and Hussainey, K. (2020), "The determinants of AAOIFI governance disclosure in Islamic banks", Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-03-2019-0040. Copyright © 2020, Emerald Publishing Limited. All rights reserved.
Accepted author manuscript (Post-print), 1.34 MB

Cite this

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title = "The determinants of AAOIFI governance disclosure in Islamic banks",

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. ",

keywords = "AAOIFI Governance Standards, Corporate Governance, Islamic Banks, Disclosure",

author = "Tawida Elgattani and Khaled Hussainey",

year = "2020",

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day = "2",

doi = "10.1108/JFRA-03-2019-0040",

language = "English",

journal = "Journal of Financial Reporting and Accounting",

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T1 - The determinants of AAOIFI governance disclosure in Islamic banks

AU - Elgattani, Tawida

AU - Hussainey, Khaled

PY - 2020/1/2

Y1 - 2020/1/2

N2 - 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.

AB - 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.

KW - AAOIFI Governance Standards

KW - Corporate Governance

KW - Islamic Banks

KW - Disclosure

U2 - 10.1108/JFRA-03-2019-0040

DO - 10.1108/JFRA-03-2019-0040

M3 - Article

SN - 1985-2517

JO - Journal of Financial Reporting and Accounting

JF - Journal of Financial Reporting and Accounting

ER -

The determinants of AAOIFI governance disclosure in Islamic banks

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Keywords

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