The determinants of social accountability disclosure: evidence from Islamic banks around the world

Sherif El-Halaby, Khaled Hussainey

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    Abstract

    We examine the determinants of Corporate Social Responsibility Disclosure (CSRD) in Islamic Banks (IBs). We content-analyse annual reports of 138 IBs across 25 countries to identify levels of CSRD. We use a regression analysis to identify the factors affecting CSRD in IBs. We find a very low disclosure level for CSRD (26%). We also find a positive association between CSRD levels and accounting standards; auditor type; bank size and the existence of a Sharia auditing department. We offer an original contribution to Islamic accounting literature by being the first to investigate CSRD in IBs around the world. We are the first to link CSRD based on AAOIFI standards with bank –specific and country-specific characteristics.
    Original languageEnglish
    Pages (from-to)202-223
    JournalInternational Journal of Business
    Volume20
    Issue number3
    Publication statusPublished - Jul 2015

    Keywords

    • Islamic banks
    • CSRD
    • social accountability
    • AAOIFI

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