The determinants of AAOIFI governance disclosure in Islamic banks
Research output: Contribution to journal › Article
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.
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 | |
| Publication status | Early online - 2 Jan 2020 |
Documents
- HUSSAINEY_2019_cright_JFRA_The Determinants of AAOIFI Governance Disclosure in Islamic Banks
Rights statement: 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, PDF document
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