The purpose of this paper is to examine the level of web-based Online Financial Reporting Disclosure (OFRD) in Islamic banking in Oman.
A checklist was developed to measure the level of Web-based Online Financial Reporting Disclosure in Islamic banking consist of 70 items ( Appendix). The sample of the study consists of Islamic banking in Oman.
The findings of the descriptive analysis indicated that the overall level of web-based online financial reporting disclosure was 69%.
The practical implication of the results are helping the authorities to put more efforts toward the quality of web-based online information to satisfy all parties.
To the best of the author’s knowledge, there is no similar research done to explore the level of web-based online financial reporting Disclosure (OFRD) in Islamic banking in Oman
