{"id":"https://openalex.org/W4412839403","doi":"https://doi.org/10.64064/1658-4244.1000","title":"Social Reporting by Saudi Islamic Banks: A Longitudinal Approach","display_name":"Social Reporting by Saudi Islamic Banks: A Longitudinal Approach","publication_year":2025,"publication_date":"2025-07-31","ids":{"openalex":"https://openalex.org/W4412839403","doi":"https://doi.org/10.64064/1658-4244.1000"},"language":"en","primary_location":{"id":"doi:10.64064/1658-4244.1000","doi":"https://doi.org/10.64064/1658-4244.1000","is_oa":true,"landing_page_url":"https://doi.org/10.64064/1658-4244.1000","pdf_url":"https://kauj.researchcommons.org/cgi/viewcontent.cgi?article=1000&context=jie","source":{"id":"https://openalex.org/S4210190049","display_name":"Journal of King Abdulaziz University-Islamic Economics","issn_l":"1018-7383","issn":["1018-7383","1658-4244"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/I185163786","host_organization_name":"King Abdulaziz University","host_organization_lineage":["https://openalex.org/I185163786"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of King Abdulaziz University: Islamic Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://kauj.researchcommons.org/cgi/viewcontent.cgi?article=1000&context=jie","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5115618965","display_name":"Faisal A. Otaibi","orcid":"https://orcid.org/0000-0001-5605-396X","observed_orcids":["https://orcid.org/0000-0001-5605-396X"]},"institutions":[{"id":"https://openalex.org/I206935292","display_name":"Shaqra University","ror":"https://ror.org/05hawb687","country_code":"SA","type":"education","lineage":["https://openalex.org/I206935292"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Faisal A. Otaibi","raw_affiliation_strings":["Assistant Professor, Shaqra University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant Professor, Shaqra University","institution_ids":["https://openalex.org/I206935292"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5115618965"],"corresponding_institution_ids":["https://openalex.org/I206935292"],"apc_list":null,"apc_paid":null,"fwci":4.0743,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.92655276,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":"38","issue":"2","first_page":"3","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9794999957084656,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9794999957084656,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.01810000091791153,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/social-disclosure","display_name":"social disclosure","score":0.8790000081062317},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.7699999809265137},{"id":"https://openalex.org/keywords/disclosure-rates","display_name":"disclosure rates","score":0.4860000014305115},{"id":"https://openalex.org/keywords/corporate-transparency","display_name":"corporate transparency","score":0.5600000023841858},{"id":"https://openalex.org/keywords/islamic-finance","display_name":"Islamic finance","score":0.6309999823570251},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.5839999914169312}],"concepts":[{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.8131372928619385},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46077483892440796},{"id":"https://openalex.org/C2777895361","wikidata":"https://www.wikidata.org/wiki/Q1758614","display_name":"Longitudinal study","level":2,"score":0.41348201036453247},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34719422459602356},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.1736707091331482},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.13632068037986755},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.11374413967132568},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.05887475609779358}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.64064/1658-4244.1000","doi":"https://doi.org/10.64064/1658-4244.1000","is_oa":true,"landing_page_url":"https://doi.org/10.64064/1658-4244.1000","pdf_url":"https://kauj.researchcommons.org/cgi/viewcontent.cgi?article=1000&context=jie","source":{"id":"https://openalex.org/S4210190049","display_name":"Journal of King Abdulaziz University-Islamic Economics","issn_l":"1018-7383","issn":["1018-7383","1658-4244"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/I185163786","host_organization_name":"King Abdulaziz University","host_organization_lineage":["https://openalex.org/I185163786"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of King Abdulaziz University: Islamic Economics","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.64064/1658-4244.1000","doi":"https://doi.org/10.64064/1658-4244.1000","is_oa":true,"landing_page_url":"https://doi.org/10.64064/1658-4244.1000","pdf_url":"https://kauj.researchcommons.org/cgi/viewcontent.cgi?article=1000&context=jie","source":{"id":"https://openalex.org/S4210190049","display_name":"Journal of King Abdulaziz University-Islamic Economics","issn_l":"1018-7383","issn":["1018-7383","1658-4244"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/I185163786","host_organization_name":"King Abdulaziz University","host_organization_lineage":["https://openalex.org/I185163786"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of King Abdulaziz University: Islamic Economics","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4412839403.pdf","grobid_xml":"https://content.openalex.org/works/W4412839403.grobid-xml"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W48434753","https://openalex.org/W1999754819","https://openalex.org/W2041989090","https://openalex.org/W2042978039","https://openalex.org/W2047735993","https://openalex.org/W2049410532","https://openalex.org/W2062407501","https://openalex.org/W2071977930","https://openalex.org/W2115173446","https://openalex.org/W2118954283","https://openalex.org/W2128614823","https://openalex.org/W2144881243","https://openalex.org/W2160099437","https://openalex.org/W2162412465","https://openalex.org/W2166353701","https://openalex.org/W2472596352","https://openalex.org/W2725839620","https://openalex.org/W2752808349","https://openalex.org/W2898023208","https://openalex.org/W2901333024","https://openalex.org/W2902889017","https://openalex.org/W2945792041","https://openalex.org/W2990373663","https://openalex.org/W3000139915","https://openalex.org/W3010038902","https://openalex.org/W3011622031","https://openalex.org/W3120900286","https://openalex.org/W3122278281","https://openalex.org/W3125266714","https://openalex.org/W4383878719","https://openalex.org/W4388733146","https://openalex.org/W4396679771","https://openalex.org/W4396802979","https://openalex.org/W4402281987","https://openalex.org/W4404787097","https://openalex.org/W6704794323"],"related_works":["https://openalex.org/W2337688243","https://openalex.org/W2183310387","https://openalex.org/W2905495242","https://openalex.org/W4390820610","https://openalex.org/W4411367760","https://openalex.org/W2891306769","https://openalex.org/W6982659363","https://openalex.org/W7084039520","https://openalex.org/W2953683774","https://openalex.org/W4412671263"],"abstract_inverted_index":{"This":[0,63,144,162],"study":[1,116],"aims":[2],"to":[3,20,154,165,227],"assess":[4],"the":[5,22,57,75,166,178,188,201,217,220,228],"social":[6,30],"reporting":[7,31,142],"practices":[8,80,233],"of":[9,60,67,78,98,124,136,147,180,219,230],"Saudi":[10,26,101,189],"Islamic":[11,61,155,181,195,231],"Banks":[12],"(IBs)":[13],"over":[14,69,206],"a":[15,46,94,118,130,170,191,224],"15-year":[16],"period.":[17],"It":[18,183],"seeks":[19],"evaluate":[21],"effectiveness":[23],"with":[24,103,203],"which":[25,174],"IBs":[27],"meet":[28],"their":[29,140],"expectations,":[32],"including":[33],"Shar\u012b\u02bfah":[34,111,127,137,204],"disclosure":[35,79,96,122],"requirements.":[36],"A":[37],"longitudinal":[38,172],"content":[39],"analysis":[40],"method":[41],"was":[42],"utilized,":[43],"underpinned":[44],"by":[45,82,168],"specifically":[47],"developed":[48],"research":[49,163,221],"instrument":[50,222],"that":[51,150],"is":[52,175],"culturally":[53],"relevant":[54],"and":[55,73,87,113,139,211],"reflects":[56],"unique":[58],"characteristics":[59],"banking.":[62,182],"approach":[64],"allows":[65],"tracking":[66],"changes":[68],"an":[70],"extended":[71],"period":[72],"captures":[74],"dynamic":[76],"nature":[77],"influenced":[81],"both":[83],"internal":[84],"ethical":[85],"mandates":[86],"external":[88],"regulatory":[89],"pressures.":[90],"The":[91,208],"findings":[92],"reveal":[93],"moderate":[95,145],"rate":[97,123],"51.11%":[99],"across":[100],"IBs,":[102],"notable":[104],"deficiencies":[105],"in":[106,177,216],"crucial":[107],"areas":[108,152],"such":[109],"as":[110],"governance":[112],"Al-Qard":[114],"Al-Hasan.The":[115],"identifies":[117],"particularly":[119],"low":[120],"average":[121],"36%":[125],"for":[126,194],"governance,":[128],"indicating":[129],"significant":[131,185],"gap":[132],"between":[133],"IBs\u2019":[134],"claims":[135],"adherence":[138],"actual":[141],"practices.":[143],"level":[146],"transparency":[148],"suggests":[149],"many":[151],"critical":[153],"principles":[156],"are":[157],"not":[158],"being":[159],"fully":[160],"disclosed.":[161],"contributes":[164],"literature":[167],"providing":[169],"comprehensive":[171],"analysis,":[173],"rare":[176],"field":[179],"addresses":[184],"gaps":[186],"within":[187],"context,":[190],"pivotal":[192],"region":[193],"finance,":[196],"offering":[197],"new":[198],"insights":[199],"into":[200],"compliance":[202],"standards":[205],"time.":[207],"study's":[209],"methodology":[210],"focus":[212],"on":[213],"cultural":[214],"relevance":[215],"development":[218],"add":[223],"novel":[225],"dimension":[226],"exploration":[229],"banking":[232]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2025-10-10T00:00:00"}