Shariah governance reporting of Islamic banks: An insight from Malaysia

This study examines the shariah governance reporting (SGR) of Islamic banks (IBs) through a index comprised six dimensions, namely committee, review, audit, risk, overall transparency, and investment account holders. The data between 2014–2018 werecollected from annual reports 16 licensed IBs in Malaysia was analyzed using content analysis technique to gain insight into SGR practices. empirical results indicate that sampled have reported above average (60%) information (SG) dominance across index. segmental overview represents all dimensions were scattered pattern, while thematic less scattered. Broad spectrum Malaysian (62.22%) about review risk (71.11%), whereas other dimensions’ below average. findings also confirmed is statistically different. research offers matrices for IB managers determine accuracy, validity, authenticity their customize according requirements. regulators may use this assess IBs’ compliance with SG improve regulations as per globally accepted standards.