The Role of Sharia Control in Strengthening Accounting Disclosure in Islamic Banks

Résumé

The research deals with an important topic that falls on the shoulders of researchers in the field of accounting to give it great importance in light of the many developments that are taking place in the fields of investment in Islamic banks, which are increasing dramatically in various countries, which requires how to give confidence to the financial reports submitted by accountants to Investors as one of the parties used for these reports in making decisions related to them, and accordingly the research focuses on the extent to which the Shari’a control can contribute to strengthening the accounting disclosure, which in turn can lead to strengthening the confidence of the users of the financial statements in rationalizing them towards making various decisions related to the islamic banks they deal with, as well as for their reassurance that these banks operate in accordance with the provisions of Islamic Sharia regarding the accounting measurement and verification of financial transactions in accordance with what is supported by the Shariah auditor. Sharia control that can be used to achieve this.

      It was concluded that there should be integration in the work of both the Sharia auditor (which focuses on the extent of compliance with the provisions of islamic Sharia) and the financial auditor (which focuses on the extent of compliance with generally accepted accounting principles) in order to give a unified opinion on the reliability of the data they contain. reports and financial statements that are submitted to various parties that can benefit from them in making their decisions, and the researcher recommended that there is a need to take into account the principles of Sharia control when carrying out accounting and auditing work, and the availability of a set of requirements to achieve reassurance for all parties that deal with islamic banks and rely on their financial statements in taking various décision.