Shariah accountability practices of Islamic banks in Malaysia / Rosnia Masruki, Nur Sakinah Samsudin and Bablu Kumar Dhar

• Main Authors: Masruki, Rosnia, Samsudin, Nur Sakinah, Dhar, Bablu Kumar
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2019
• Subjects: Banking; Finance, Islamic
• Online Access: http://ir.uitm.edu.my/id/eprint/43790/1/43790.pdf; http://ir.uitm.edu.my/id/eprint/43790/
• Institution: Universiti Teknologi Mara

The study explores the concept of Shariah accountability, to promote transparency of Islamic Banks (IB) through Shariah disclosure by focusing on Shariah Committee report (SCR). This objective is achieved by using a quantitative method using a self-developed disclosure index, namely Shariah Disclosu...