... Board ( IFSB ) in relation to Shariah governance disclosure ( SGD ). This study also examines the relationships between managerial discretion forces and the SGD level. Design/methodology/approach The authors created a comprehensive SGD index based on AAOIFI, IFSB and past studies. The research...

...Muhammad Iqmal Hisham Kamaruddin; Nurazalia Zakaria; Mustafa Mohd Mohd Hanefah; Zurina Shafii; Supiah Salleh Purpose This study aims to explore the current Maqasid Shariah disclosure practices by a Malaysian Shariah-compliant company (ShCC) which known as Company S Berhad. Design/methodology...

...Marina Mohamed; Norhazlina Ibrahim Purpose This study aims to examine the Shariah non-compliance (SNC) disclosure index for all 16 Malaysian Islamic banks from 2015 to 2020. Design/methodology/approach A qualitative research methodology was adopted that included content analysis...

... and society. The purpose of this paper is to examine the role of CCR and financial management responsibility regarding the issue of corruption control. Design/methodology/approach To explore the influences of corruption disclosure, this study considers the keywords-based content analysis of the listed...

...Zakaria Ali Aribi; Thankom Arun; Simon Gao 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...

...Wan Amalina Wan Abdullah; Majella Percy; Jenny Stewart Purpose – The paper aims to contribute to the discussion on Shari'ah governance systems by examining the extent of disclosure on the Shari'ah Supervisory Board (SSB) as well as the content of the Board's report in the annual...

...Nor Aziah Abu Kasim Purpose This paper seeks to explore the disclosure of Shariah compliance as reported by the Shariah Committee (SC) in the annual reports of takaful companies in Malaysia. Disclosure of Shariah compliance is important in enhancing and protecting...

...Sayd Farook; M. Kabir Hassan; Roman Lanis Purpose The purpose of this paper is to develop and test a theoretical model of the determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of social disclosure in Islamic banks' annual reports is gauged based on a benchmark...