Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports (2018)
Journal Article
Aribi, Z. A., Gao, S., & Arun, T. (2019). Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports. Journal of Islamic Accounting and Business Research, 10(1), 98-114. https://doi.org/10.1108/jiabr-10-2015-0049

Purpose
The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.
Design/methodology/approach
This study use... Read More about Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports.

Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria (2018)
Journal Article
Shettima, U., & Dzolkarnaini, N. (2018). Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(3), 369-386. https://doi.org/10.1108/jaee-01-2017-0006

Purpose: This paper examines the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-country studies may be biased owing to a failure to control for country differe... Read More about Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria.