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The determinants of AAOIFI governance disclosure in Islamic banks

Author

Listed:
  • Tawida Elgattani
  • Khaled Hussainey

Abstract

Purpose - The purpose of this study is to 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 the research hypotheses, the authors created a comprehensive AAOIFI governance disclosure index and used regression analysis for a sample of Islamic banks for the financial years within the period 2013-2015. Findings - The authors found that audit committee size is the main determinant of the AAOIFI governance disclosure. Research limitations/implications - This study has a number of limitations that could be taken as avenues for a future study such as, the study used the six variables of CG and the four variables of firm characteristics, based on available data. This research is limited to just Islamic banks. 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.

Suggested Citation

  • Tawida Elgattani & Khaled Hussainey, 2020. "The determinants of AAOIFI governance disclosure in Islamic banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(1), pages 1-18, January.
    • Handle: RePEc:eme:jfrapp:jfra-03-2019-0040
    DOI: 10.1108/JFRA-03-2019-0040
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    Citations

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    Cited by:

    1. Raoudha Saidani & Neila Boulila Taktak & Khaled Hussainey, 2021. "The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence," JRFM, MDPI, vol. 14(11), pages 1-14, November.
    2. Rishi Kapoor Ronoowah & Boopendra Seetanah, 2023. "Corporate governance, capital structure, and firm performance: a panel VAR approach," SN Business & Economics, Springer, vol. 3(1), pages 1-30, January.

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