The determinants of AAOIFI governance disclosure in Islamic banks
Research output: Contribution to journal › Article
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.
|Journal||Journal of Financial Reporting and Accounting|
|Publication status||Accepted for publication - 25 Nov 2019|
- HUSSAINEY_2019_cright_JFRA_The Determinants of AAOIFI Governance Disclosure in Islamic Banks
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Accepted author manuscript (Post-print), 1.34 MB, PDF document
Due to publisher’s copyright restrictions, this document is not freely available to download from this website until: 1/01/50