Corporate Governance and Disclosure in GCC Banks

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.

Abdullahi Aweis Abu currently works as Director, Internal Audit at Qatar Foundation and is an Adjunct Assistant Professor at the College of Commerce and Business, Lusail University, Qatar. He has previously worked for the Big 4 accounting firms and the investment banking industry in the USA. Dr. Abdullahi is a researcher and educator, and his research interests include corporate governance, ESG, Shariah governance, sustainability, and auditing.

Habib Ahmed is Sharjah Chair in Islamic Law & Finance at Durham University Business School, Honorary Professor at the Department of Islamic Banking, University of Jordan and member of the Board of Trustees at NZF Worldwide, UK.