Sarea, Adel; Salami, Monsurat Ayojimi - In: Journal of Financial Regulation and Compliance 29 (2021) 4, pp. 353-370
Purpose: This paper aims to examine the level of Islamic social reporting (ISR) disclosure of Islamic banking in Gulf Cooperative Council (GCC) countries using a checklist based on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) standards....