... the inconsistencies and exaggerations created concerns about transparency and greenwashing risk. This study aims to assess the quality of ESG reporting among Islamic Banks (IBs) and Conventional Banks (CBs) in the United Arab Emirates ( UAE ) during the period 2021–2024. Design/methodology/approach The study...

...Zakaria Boulanouar; Rihab Grassa; Anissa Naouar; Anis El Ammari Purpose This study aims to investigate whether Sharia governance mitigates risk-taking in Islamic banks, focusing on two underexplored mechanisms: profit-sharing investment accounts (PSIAs) and the accounting and finance...

... and that this relationship is mediated by risk disclosure and moderated by FinTech development. However, a notable distinction emerges between conventional and Islamic banks, alongside significant differences based on bank size and the level of RG practices. Originality/value Considering the lack of research...

... profitability performance but for market performance, both audit committee size and audit committee independence have significant positive effects for conventional banks while only the frequency of audit meetings in the case of Islamic banks. The performance assessment based on capital adequacy, asset quality...

...Mu’men Al Thnaibat; Krayyem Al-Hajaya; Mohammad Q. Alshhadat Purpose This study aims to examine the effect of Islamic governance through Sharia Supervisory Board (SSB) on performance of Islamic banks (IBs). Specifically, it investigates the impact of seven proxies for Islamic governance of SSB...

... This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests. Findings The findings show a negative relationship between...

...Yosra Mnif; Marwa Tahari Purpose This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the performance of Islamic banks. Design/methodology/approach The sample consists of 628 bank...

... and banking risk varies between Islamic banks and conventional banks, both before and during the COVID-19 pandemic. The second aim is to investigate whether COVID-19 health crisis moderates the effect of gender diversity on banks’ risk-taking behavior within a dual banking system. Design/methodology...

..., leave Islamic banks with limited number of alternatives. Tier 1 sukuk are distinguished type of sukuk that combines the features of conventional bonds and stocks. This paper aims to answer the following question: Does the issuance of Tier 1 sukuk positively affect Islamic banks’ profitability...

... Islamic banks and 32 conventional banks covering 2012–2020 period. Findings This paper shows that while Islamic banks have similar VAIC, human capital efficiency and capital employed efficiency results to conventional banks, Islamic banks have lagged behind conventional banks regarding the impact...

...Tawida Elgattani; Khaled Hussainey Purpose This study aims to investigate the impact of the accounting and auditing organisation for Islamic financial institution (AAOIFI) governance disclosure on the performance of Islamic banks (IBs). Design/methodology/approach The ordinary least squares...

...Huthayfa Nabeel Jabari; Rusnah Muhamad Purpose The purpose of this paper is to examine the influence of gender diversity among the board of directors (BOD) and Shariah supervisory board (SSB) members on the financial performance of Islamic banks in Indonesia and Malaysia. Design/methodology...

... types (e.g. capital adequacy, liquidity risk…) is important for both market discipline and for their financial stability, no previous research has tried to discuss their determinants for Islamic banks. This paper aims to fill the gap by assessing the effects of deposits structure and ownership...

...Tawida Elgattani; Khaled Hussainey 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...

...Abdalmuttaleb M.A Musleh Al-Sartawi; Sameh M. Reda Reyad Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review...

... also aims to investigate the factors associated with this compliance in a sample of Islamic banks (IBs) in Gulf Cooperation Council member states. Design/methodology/approach The sample consists of 39 IBs between 2010 and 2014. Among the selected IBs, 23 banks were complying with the AAOIFI...

...Azlan Amran; Hasan Fauzi; Yadi Purwanto; Faizah Darus; Haslinda Yusoff; Mustaffa Mohamed Zain; Dayang Milianna Abang Naim; Mehran Nejati Purpose This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia...