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 …

The purpose of this study is to explain the development of scientific publications on Islamic
banking based on year, country, authors, and fields of science that are focused on mapping …

This paper aims to contribute to the literature by examining whether audit committees'
attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample …

Shariah principles used as the primary basis for bank operations emphasize information
disclosure as manager accountability to stakeholders. This form of accountability can be …

This study aims to explore social reporting by Islamic banks (IB)(referred to as Islamic social
reporting, ISR, hereafter) through two streams, ie, its determinants and consequences on …

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 …

Purpose This study aims to investigate the relationship between corporate governance
characteristics and risk disclosure in Shariah-compliant financial firms operating in Kuwait. It …

Purpose This study aims to examine how digitalization affects the work efficiency of the
Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This …

This study aims to identify the moderating construct of trust in the performance of agricultural
cooperatives in North-Western Nigeria. Business management cannot be overseen by the …

Purpose In light of the complex risk and transparency regulations, this paper investigates the
factors influencing the level of risk management disclosure by insurance firms in Jordan and …