Mohd Zain, Fahru Azwa; Wan Abdullah, Wan Amalina; … - In: Journal of Islamic Accounting and Business Research 12 (2021) 4, pp. 593-622
Purpose: This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure Standards by Islamic insurance (takaful) operators in the Southeast Asia (SEA) and the Gulf Cooperation...