...) insurance industry which enables us to examine the changes in disclosure usefulness and how effective the system of Islamic corporate governance is in controlling their disclosures toward describing cybersecurity risk. Third, although disclosure theories suggest a positive effect of audit governance tools...

...Soheil Farajzade-Zanjani; Farzaneh Nassirzadeh; Davood Askarany Purpose This study aims to examine how product market competition impacts investment efficiency in Iran’s Islamic capital market and to investigate the moderating role of corporate governance. It addresses a gap in the literature...

... how corporate governance ( CG ) mechanisms – specifically board size, board independence and Shariah board involvement – mediate the relationship between IC and IBP . The study supports the broader objectives of socioeconomic justice and sustainable development in Islamic finance. Design...

... and Asutay, 2021). Sulaiman et al. (2015) discovered that disclosure compliance among IFIs was only moderate, and the highlight was more on the general corporate governance information, with a lesser focus on Shariah governance. Earlier, Abu Kasim (2012) revealed that takaful companies...

... rights only Corporate governance Islamic banks Conventional banks Saudi Arabia F39 G1 G20 G21 G30 G33 JEL Code F39 G1 G20 G21 G30 G33 F39 G1 G20 G21 G30 G33 Corporate governance has received significant global attention following various corporate...

...Basel Al-Shaer; Hassan H.H. Aldboush; Ahmad Hisham H. Alnajjar Purpose This paper aims to examine the relationship between corporate governance mechanisms and firm performance in Qatari non-financial firms over a nine-year period, including the period of high uncertainty caused by the COVID-19...

...Abdullah E. Alajmi; Bader A. Al-Shammari Purpose This study aims to investigate the relationship between corporate governance characteristics and risk disclosure in Shariah-compliant financial firms operating in Kuwait. It aims to provide insights into the factors influencing risk...

..., and the implications of this for the corporate governance (CG) of originators. This study aims to examine the risks faced by originators and sponsors of Sukuk issuances, drawing insights from unique Sukuk case studies. The distinct characteristics of Sukuk include legal intricacies and Shari’ah compliance, which pose...

... and Gaganis, 2013 ; Rubio-Misas, 2020). The overall financial position of an insurance company depends on many factors (Das et al., 2003 ; Moreno et al., 2022) including corporate governance, organization form, specialization (life/nonlife) and other financial factors. In this work, we...

... Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Initial public offering (IPO) Shariah compliance Corporate governance Macroeconomic factors Initial Public Offering (IPO) is a major milestone for a company. It allows a private company...

... activities with Shariah principles while maintaining their independence from the entities they oversee. This independence ensures unbiased evaluations of compliance with Islamic principles. Islamic bank Shariah board External Shariah auditor Shariah compliance Corporate governance In 2021...

...Early Ridho Kismawadi Purpose This study aims to examine the impact of agency cost, Islamic board characteristics and corporate governance on the performance of Islamic institutions. Design/methodology/approach Based on the selected criteria, 92 Islamic banks (IBs) from 20 countries were...

... bibliometrics article by Pahlevi (2023) attempted to present an analysis of the development of previous studies on Islamic corporate governance from 1994 to 2021. Using merely the Scopus database, Pahlevi (2023) has revealed the progress of four research streams but has not extensively brought forward...

...Abdul Rashid; Muhammad Akmal; Syed Muhammad Abdul Rehman Shah Purpose This study aimed at exploring the differential effects of different corporate governance (CG) indicators on risk management practices in Islamic financial institutions (IFIs) and conventional financial institutions (CFIs...

...Mohammad Delwar Hussain; Iftekhar Ahmed Purpose This study aims to examine the impact of governance on the double-bottom-line performance of microfinance institutions (MFIs) in Bangladesh. Design/methodology/approach This study relies on three dimensions of corporate governance (CG) practices...

...Sabeeh Ullah; Muhammad Haroon; Shahzad Hussain; Ajid Ur Rehman Purpose Islamic label of an organization attracts Muslims for investment. There is a rising concern with a huge profile of corporate governance related to the Islamic rules (principles). In this context, this study aims to examine...

...Mutamimah Mutamimah; Pungky Lela Saputri Purpose This study aims to analyse the role of corporate governance in moderating the effects of murabahah, mudharabah and musyarakah financing on the financing risk and financial performance of Islamic banks. Design...

... Publishing Limited Licensed re-use rights only Furthermore, although corporate governance in IFIs has attracted much attention in the literature, very little is written on SA, its effectiveness, determinants and outcomes. Several researchers (Khalid and Sarea, 2021 ; Omar, 2019) reported...

...Ros Aniza Mohd. Shariff; Muhammad Bahrul Ilmi; Muslim Har Sani Mohamad Purpose This study aims to investigate the link between corporate governance (CG) and organisational growth in Indonesian Islamic banks. Moreover, this research exposes the root causes of stagnancy in Indonesian Islamic banks...

...Virasty Fitri; Dodik Siswantoro Purpose This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia. Design/methodology/approach This study used 28 Islamic banks in Asia, which were listed...