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The determinants of AAOIFI governance disclosure in Islamic banks

Research output: Contribution to journalArticle

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
Publication statusAccepted for publication - 25 Nov 2019

Documents

  • 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

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