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Accountability in Islamic financial institution

Author

Listed:
  • Zakaria Ali Aribi
  • Thankom Arun
  • Simon Gao

Abstract

Purpose - The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation. Design/methodology/approach - This study uses contents analysis as the research method to explore Shariâ’ah audit reporting practices of Islamic Banks. Findings - The study finds that the level of disclosures overall by IFIs in the sample is rather low compared to the stakeholder expectations. Practical implications - This paper has important implication for policy makers as it contribute to the debate on that uniform disclosure standards across the globe need to be implemented to ensure a uniform level of disclosure by Islamic banks. Originality/value - This study is amongst the few studies that examine and explore the nature and extent ofShari’ahSupervisory Board in Islamic banks.

Suggested Citation

  • Zakaria Ali Aribi & Thankom Arun & Simon Gao, 2019. "Accountability in Islamic financial institution," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 10(1), pages 98-114, January.
    • Handle: RePEc:eme:jiabrp:jiabr-10-2015-0049
    DOI: 10.1108/JIABR-10-2015-0049
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