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

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The determinants of social accountability disclosure : evidence from Islamic banks around the world. / El-Halaby, Sherif; Hussainey, Khaled.

In: International Journal of Business, Vol. 20, No. 3, 07.2015, p. 202-223.

Research output: Contribution to journalArticle

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El-Halaby, Sherif ; Hussainey, Khaled. / The determinants of social accountability disclosure : evidence from Islamic banks around the world. In: International Journal of Business. 2015 ; Vol. 20, No. 3. pp. 202-223.

Bibtex

@article{0cef82a784754fec935adfb331a4948a,
title = "The determinants of social accountability disclosure: evidence from Islamic banks around the world",
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.",
keywords = "Islamic banks, CSRD, social accountability, AAOIFI",
author = "Sherif El-Halaby and Khaled Hussainey",
note = "(Self-Archiving Policy. After a manuscript is published, the author(s) may archive the article in open access repositories. The article archived must be in a pdf format carrying journal name and date of publication) 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 ",
year = "2015",
month = jul,
language = "English",
volume = "20",
pages = "202--223",
journal = "International Journal of Business",
issn = "1083-4346",
publisher = "Premier Publishing",
number = "3",

}

RIS

TY - JOUR

T1 - The determinants of social accountability disclosure

T2 - evidence from Islamic banks around the world

AU - El-Halaby, Sherif

AU - Hussainey, Khaled

N1 - (Self-Archiving Policy. After a manuscript is published, the author(s) may archive the article in open access repositories. The article archived must be in a pdf format carrying journal name and date of publication) 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

PY - 2015/7

Y1 - 2015/7

N2 - 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.

AB - 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.

KW - Islamic banks

KW - CSRD

KW - social accountability

KW - AAOIFI

M3 - Article

VL - 20

SP - 202

EP - 223

JO - International Journal of Business

JF - International Journal of Business

SN - 1083-4346

IS - 3

ER -

ID: 4585479