With the evolution of industrialization and the expansion of corporations, there has been much concern about the protection of “others” interest when taking business decisions. Others include the environment, different stakeholders, future generations and the corporation itself as an...

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....

The study presents an empirical insight to examine the impact of some firm characteristics on profitability of banking sector in Sudan. The study explores three factors as determinants of bank's profitability including: size, age, and leverage.The study methodology is content analysis of annual...

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...