Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Purpose This study aims to present a detailed investigation of Shariah audit research based
on a systematic literature review. Design/methodology/approach A total of 53 studies were …

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 …

Purpose The principles of good corporate governance (GCG) in Islam are more stakeholder
oriented than shareholder oriented. If the implementation of GCG always refers to the …

Purpose This study aims to explore the current trends in the literature about environmental,
social and governance (ESG) practices within Islamic banking. It also seeks to identify …

Purpose This paper aims to investigate the impact of sharia governance on organizational
performance in zakat management institutions in Indonesia over the period 2017–2021 …

This research aims to investigate how institutional pressures, such as legal, cultural, and
normative factors, affect CSR reporting (CSRR) in the context of a developing nation. Based …

The role of intellectual capital on zakat performance: insight from Indonesia | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Purpose This study aims to identify the significant scientific actors, reveal the intellectual
structure and explore essential features for future research direction in Sharia governance …

Purpose This study aims to investigate the extent to which the characteristics of Sharia
supervisory boards (SSB) in banking institutions impact the disclosure of information …