Purpose Prior studies on Islamic finance provide a limited linkage between organizational
theory and the complex Shariah governance framework embraced by Islamic banks …

Since around 2003, the number and extent of studies into accounting history and religion
has increased significantly from their prior scarcity. This growing interest in the junction of …

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 …

Islamic banking and finance is an emerging global industry founded on Islamic ethical
precepts. Just as in the case of conventional banks, Islamic banks are expected to offer …

This paper examines empirically the influence of the Shariah supervisory board (SSB) and
its characteristics on the level of corporate social responsibility (CSR) disclosure in a sample …

The last thirty years have witnessed the appearance and rapid expansion of Islamic banking
both inside and outside the Islamic world. Islamic banks provide financial products that do …

The article first examines the existing modelling literature, which contains a large number of
suggested reasons for international differences in accounting. After examining …

This paper develops a model of cultural, national, and corporate factors that influence the
financial disclosure of corporations. This model is then tested empirically using a sample of …

Argues on the form and content of the financial information that should be contained in
Islamic corporate reports. Effect of the Islamic religion on the way certain accounting …

Research on management with regard to religion became a growing field of interest in the
last decades. Nevertheless, the impact of religion on actor's economic behavior is also an …