The paper examines the association between the effectiveness of governance bodies in Islamic banks and Corporate Governance Disclosure (CGD) in a sample of Sudanese banks. We analysed the content of annual reports and employed Ordinary Least Squares (OLS) regression model with pooled effects....

Purpose: The paper aims to identify the effects of some Corporate Governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of Internal Audit Function (IAF) by Islamic banks in Sudan. Design/Methodology/Approach: Based on Agency and Stakeholder theories, the...

The purpose of this paper is to investigate the validity of the hypothetical expectation of higher Corporate Governance Disclosure (CGD) and Corporate Social Responsibility Disclosure (CSRD) in Islamic banks. Islamic banks are expected to have higher CGD and CSRD levels due to the unique...