The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions
The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established in 1990 to develop different standards to guide the Islamic financial institutions around the world. Although these standards are mandatorily adopted by six countries, the level of harmonization vari...
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| Format: | Article |
| Language: | English |
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Mattingley Publishing Co., Inc.
2020
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/81756/ http://irep.iium.edu.my/81756/1/12200-Article%20Text-21343-1-10-20200715.pdf |
| _version_ | 1848789180188983296 |
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| author | Hazaa, Hani HazaaAbdulbari Othman, Anwar Hasan Abdullah Syed Jaafar Alhabshi, Syed Musa Alsuwaigh, Mugbel Abdulltef |
| author_facet | Hazaa, Hani HazaaAbdulbari Othman, Anwar Hasan Abdullah Syed Jaafar Alhabshi, Syed Musa Alsuwaigh, Mugbel Abdulltef |
| author_sort | Hazaa, Hani HazaaAbdulbari |
| building | IIUM Repository |
| collection | Online Access |
| description | The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established in 1990 to develop different standards to guide the Islamic financial institutions around the world. Although these standards are mandatorily adopted by six countries, the level of harmonization varies from one country to another. The financial reporting regulations were found to be significantly responsible for the variation in the disclosure levels across the countries. This study helps the regulatory authorities in the selected countries to understand how their financial reporting regulations affect the harmonization process of the AAOIFI accounting standards. This is a pioneer study that investigates theoretically and empirically the influential role of the regulations on the disclosure levels across countries. |
| first_indexed | 2025-11-14T17:52:37Z |
| format | Article |
| id | iium-81756 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T17:52:37Z |
| publishDate | 2020 |
| publisher | Mattingley Publishing Co., Inc. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-817562020-11-24T02:52:28Z http://irep.iium.edu.my/81756/ The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions Hazaa, Hani HazaaAbdulbari Othman, Anwar Hasan Abdullah Syed Jaafar Alhabshi, Syed Musa Alsuwaigh, Mugbel Abdulltef HG1501 Banking HG3368 Islamic Banking and Finance The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was established in 1990 to develop different standards to guide the Islamic financial institutions around the world. Although these standards are mandatorily adopted by six countries, the level of harmonization varies from one country to another. The financial reporting regulations were found to be significantly responsible for the variation in the disclosure levels across the countries. This study helps the regulatory authorities in the selected countries to understand how their financial reporting regulations affect the harmonization process of the AAOIFI accounting standards. This is a pioneer study that investigates theoretically and empirically the influential role of the regulations on the disclosure levels across countries. Mattingley Publishing Co., Inc. 2020-07-20 Article PeerReviewed application/pdf en http://irep.iium.edu.my/81756/1/12200-Article%20Text-21343-1-10-20200715.pdf Hazaa, Hani HazaaAbdulbari and Othman, Anwar Hasan Abdullah and Syed Jaafar Alhabshi, Syed Musa and Alsuwaigh, Mugbel Abdulltef (2020) The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions. TEST Engineering & Management, 83. pp. 24781-24794. ISSN 0193-4120 http://testmagzine.biz/index.php/testmagzine/article/view/12200/9313 |
| spellingShingle | HG1501 Banking HG3368 Islamic Banking and Finance Hazaa, Hani HazaaAbdulbari Othman, Anwar Hasan Abdullah Syed Jaafar Alhabshi, Syed Musa Alsuwaigh, Mugbel Abdulltef The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions |
| title | The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions |
| title_full | The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions |
| title_fullStr | The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions |
| title_full_unstemmed | The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions |
| title_short | The influential role of financial reporting regulations on the disclosure levels of Islamic Banks in selected jurisdictions |
| title_sort | influential role of financial reporting regulations on the disclosure levels of islamic banks in selected jurisdictions |
| topic | HG1501 Banking HG3368 Islamic Banking and Finance |
| url | http://irep.iium.edu.my/81756/ http://irep.iium.edu.my/81756/ http://irep.iium.edu.my/81756/1/12200-Article%20Text-21343-1-10-20200715.pdf |