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Keywords: Financial performance (FP)
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Journal Articles

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

Open Access
Mariem Ben Abdallah, Slah Bahloul
Journal: Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (2): 110–121.
https://doi.org/10.1108/AJAR-09-2021-0156
Published: 14 September 2022
...Mariem Ben Abdallah; Slah Bahloul Purpose The purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions (AAOIFI) disclosure for the Islamic banks. Design/methodology/approach...
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Journal Articles

The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises

Open Access
Achraf Haddad, Anis El Ammari, Abdelfattah Bouri
Journal: Asian Journal of Accounting Research
Asian Journal of Accounting Research (2022) 7 (3): 230–251.
https://doi.org/10.1108/AJAR-11-2020-0121
Published: 16 June 2021
... banks in a specific period (after Subprime and before Corona crises). Conventional banks (CBs) Islamic banks (IBs) Audit committee quality (ACQ) Financial performance (FP) Comparative study Financial stability period Indeed, Krishnan (2005) confirmed that ACs whose members have financial...
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