Abstract
Despite other fundamental differences, Shariah governance (SG) is one of
the crucial organizational arrangements within the Islamic bank’s
corporate governance (CG) architecture that make Islamic bank different
from their conventional counterpart. Due to SG, the management
ensures whether or not their bank’s products, services, and operations are
in-line with the defined rules of Shariah. This Shariah ensurity is crucial
because the concern investment and deposit making stakeholders chooses
Islamic banking institutions (IBIs) in order to protect their religious
commitments and belief. Therefore, stakeholders are very interested in
the Islamicity disclosure and extent of compliance with SG’s attributes of
the Islamic banks. The main purpose of this study is to explore the main
SG related attributes wherein both the concern investment and deposit
making stakeholders are interested. To achieve this purpose,
Phenomenological research design, of the qualitative research approach,
adopted. Phenomenology is one of the widely used qualitative research
strategy wherein the knowledge is make on the basis of individuals’ lived
experiences. The present study explored 22 attributes, classified in 5
dimensions, in which the Islamic banks’ customers are interested and
that need to be communicated through bank’s annual report and website.
Muhammad Ismail , Zohra Jabeen. (2019) Shariah Disclosure in Islamic Banking Institutions: The Customers’ Perspectives, Hazara Islamicus, Volume 8, Issue 2.
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