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The Economics and Finance Letters

June 2017, Volume 4, 2, pp 9-15

Financial Tables Reports Gaps in Jordanian Islamic Banks

Abdullah Ibrahim Nazal

Abdullah Ibrahim Nazal 1

  1. Zarqa University, Jordan 1

on Google Scholar
on PubMed

Pages: 9-15

DOI: 10.18488/journal.29.2017.42.9.15

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Article History:

Received: 20 April, 2017
Revised: 02 June, 2017
Accepted: 12 July, 2017
Published: 22 August, 2017


This study is one of very few studies which have investigated financial table's reports gaps in Jordanian Islamic banks. There must be way to face ten gaps by unit efforts between Supervisory Sharia Board report, External Auditor report and Islamic Managing Announcing Disclosure. There work must be unit as integration to give one result. Jordanian Islamic banks case study shows this cooperation to get fair result for major accounting data in financial tables. The searcher recommended to apply model as work paper to study strength or weakness of gaps which impact the financial analysis success in Islamic banks.

Contribution/ Originality
This study is one of very few studies which have investigated practically impact of corporation between Supervisory Sharia board external auditor and internal auditor on Income statement fairly in Jordanian Islamic banks.


Auditor, Gap, Islamic bank, Finance, Report, Super sharia board, Analysis.




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This study received no specific financial support.

Competing Interests:

The author declares that there are no conflicts of interests regarding the publication of this paper.


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