The perceptions of Islamic banking professionals are surveyed through a questionnaire to explore whether the process of risk management mediates board involvement in risk management and risk management practices of Islamic banks in Malaysia and Egypt. The findings of this study identified that...

The growing number of cases of irregularities in the corporate world has led the public to demand for more disclosure on non-financial aspects (Amran et al., 2009), including risk reporting. The corporate governance literature suggested that the level of risk disclosure is associated with...