Gulf Cooperation Council (GCC) banks have seen recent regulatory shifts, evolving prominence and growing international scrutiny over governance practices; these recent developments have caused a gap in the literature. The research here fills in these gaps by integrating Islamic perspectives on governance and disclosure, a dimension often underexplored in empirical banking studies, in addition the author systematically explores both corporate governance (including board structure, audit committees, and internal controls) and Shariah governance (such as the structure of Shariah boards and the audit mechanisms used in Islamic banks). It further evaluates how these elements influence financial disclosure, stakeholder trust, and institutional resilience.
The text offers a unique blend of theoretical insight, empirical analysis, and practical policy recommendations, making it valuable for academics, policymakers, financial regulators, and banking professionals.
Emerald Studies in Islamic Economy and Finance (ESIEF) is a ground breaking series dedicated to advancing the knowledge and understanding of Islamic economics and finance. In an era where the global economic landscape is constantly evolving this will series seeks to contribute significantly to the academic discourse surrounding Islamic economy and finance building on the rich heritage of Islamic economic thought while embracing contemporary perspectives and challenges.
