By Ali Abdullah Bin Al-Shiabah, Abdullah moh’dAhmed Ayedh ZurinaShafii
Abstract
The
main purpose of this study is to explore the level of disclosure on Shariah
governance mechanisms in Islamic banks in Oman. Data were collected from the
two full-fledged Islamic banks and all the six Islamic windows in Oman covering
the period of 2013-2019. The measurement technique used is a disclosure-ranking
measurement derived from content analysis of Shariah governance section.
Shariah governance mechanisms addressed in this study include the Shariah
Supervisory Board (SSB), internal Shariah reviewer (ISR), Shariah Compliance
unit, Shariah audit unit,Shariah risk, and external audit.Based on the
analysis, it has been found that Islamic windows are more compliance than
full-fledged Banks to Shariah governance disclosure rules and regulations.
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