Show simple item record

dc.contributor.authorNahar, Shamsun
dc.contributor.authorAzim, MI
dc.contributor.authorBepari, Khokon
dc.contributor.authorIslam, MN
dc.date.accessioned2021-07-13T05:48:28Z
dc.date.available2021-07-13T05:48:28Z
dc.date.issued2021
dc.identifier.issn1745-7718
dc.identifier.urihttp://hdl.handle.net/10072/405905
dc.description.abstractFocusing on the differences between conventional and Islamic banks, this paper examines the association between the extent of risk disclosure and banks’ risk governance, board structure and audit quality characteristics. Using 390 bank-year observations from 2006-2018, this paper uses content analysis to explore the extent of risk disclosure by conventional and Islamic banks. The results reveal that governance factors (e.g., risk committee, presence of a risk management unit, board independence, board size and Big4 auditor) are associated with the extent of risk disclosure more in conventional banks compared with their Islamic bank counterparts. The results support the notion that regulatory regimes for risk reporting within conventional banks emphasise risk governance characteristics and indicate a need for further improvement in an Islamic bank context. The results also support the notion that more strongly governed banks are likely to provide a higher level of risk disclosure and they provide a foundation for further research in this area. This paper adds to the limited existing literature on risk disclosure and is distinctive in examining risk governance characteristics in both conventional and Islamic banks within a developing country context where risk disclosure is effectively voluntary.
dc.description.peerreviewedYes
dc.publisherAssociation for Accountancy & Business Affairs
dc.publisher.urihttp://visar.csustan.edu/aaba/aabajourVol20.html
dc.relation.ispartofpagefrom184
dc.relation.ispartofpageto213
dc.relation.ispartofjournalAccountancy Business and the Public Interest
dc.relation.ispartofvolume20
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode3502
dc.titleCorporate Risk Disclosure: A Conventional and Islamic Bank Perspective
dc.typeJournal article
dc.type.descriptionC1 - Articles
dcterms.bibliographicCitationNahar, S; Azim, MI; Bepari, K; Islam, MN, Corporate Risk Disclosure: A Conventional and Islamic Bank Perspective, Accountancy Business and the Public Interest, 2021, 20, pp. 184-213
dc.date.updated2021-07-12T04:02:39Z
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© 2021 Association for Accountancy & Business Affairs. The attached file is reproduced here in accordance with the copyright policy of its publisher the Association for Accountancy & Business Affairs. Please refer to the journal's website for access to the definitive, published version.
gro.hasfulltextFull Text
gro.griffith.authorNahar, Shamsun


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record