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Contrasting with conventional banks, Islamic banks (IBs) have to adhere to Islamic law in their contacts. Among the rules that Sharia prescribes are the prohibition of paying and charging of interest and prohibition of speculation (Hidayat, 2010). As a result, there are differences in the method of presentation; disclosure between Islamic and conventional banks and differences in the accountability for each bank. In the context of accountability, one of the main objectives of accounting is to provide a fair information flow between the accountant and the account (Anuar et al., 2009). Concerned with this concept, accounting plays a significant role in providing information to all stakeholders as well the society, and to fill any religious duty as indicated by Adnan and Gaffikin (1997): “the orientation of accounting towards fulfilling the accountability of human being to God implies that the accounting information enables individuals to account for their zakat” (p. 33). Therefore, firms are accountable for publishing their reports (Gray et al., 1995) for the benefit of users as well as satisfy their needs of stakeholders about bank’ accountabilities compliance. The main objectives of this paper explore the extent to which the disclosure level for IBs reflects the main three pillars of Islamic accountabilities which contain Sharia, social and financial. It critically evaluates the degree of disclosure practices of IBs about its accountabilities through the annual Abstract

The determinants of financial, social and Sharia disclosure accountability for Islamic banks