...Ismail Khan; Ikram Ullah Khan; Mohammad Jasim Uddin; Safeer Ullah Khan; Jahanzeb Marwat Purpose Given the relative importance of the Shari’ah supervisory boards (SSBs) in Islamic banks’ (IBs’) performance, this study aims to examine the impact of SSB diversity on IBs’ performance from...

... and audit committee, Shari’ah governance strength is measured by the characteristics of the Shari’ah Supervisory Board (SSB). Content analysis is used to extract disclosure items from the 2014 annual reports. Agency theory, stakeholder theory and political economy theory are argued...

..., the authors’ evidence indicates that the existence of the Shari’ah supervisory boards helps foreign directors be more effective monitors. Research limitations/implications The current study focuses on banks only which makes its results subject to sample bias; there are many other forms...

...Naji Mansour Nomran; Razali Haron Purpose This study aims to empirically examine whether there is any optimal Shari’ah supervisory board’s (SSB) size that maximizes performance of Islamic banks (IBs). Apparently, IBs adopt different SSB size based on their different regulations across...

... of Shari’ah Supervisory Board in Islamic banks. The rapid growth of the Islamic financial institutions (IFIs) indicates the global recognition of the emerging role of these institutions in contributing to the development of responsible and ethical banking. However, this growth is not in match...

...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...