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 language | English |
|---|---|
| Pages (from-to) | 202-223 |
| Journal | International Journal of Business |
| Volume | 20 |
| Issue number | 3 |
| Publication status | Published - Jul 2015 |
Keywords
- Islamic banks
- CSRD
- social accountability
- AAOIFI
Access to Document
- HUSSAINEY_cright_10A_The Determinants of social accountability disclosure evidence from Islamic banks around the world
The final, definitive version of this paper has been published in International Journal of Business which has been published in final form at http://www.craig.csufresno.edu/ijb/Volumes/Volume%2020/V203-2.pdf