Amalina Wan Abdullah, Wan; Percy, Majella; Stewart, Jenny - In: Journal of Islamic Accounting and Business Research 4 (2013) 2, pp. 100-131
Purpose – The paper aims to contribute to the discussion on Shari'ah governance systems by examining the extent of disclosure on the Shari'ah Supervisory Board (SSB) as well as the content of the Board's report in the annual reports of 23 Islamic banks in Malaysia and Indonesia. The paper also...