The purpose of this study is to determine the effect of board effectiveness (BE) on financial performance and operational risk (OR) disclosure and the interaction effect of a bank’s Sharia Supervisory Board quality (SSB) with religious and ethical principles.,The data were collected from the annual financial reports of 25 Islamic banks (IBs) in the Gulf Cooperation Council countries over 2008-2017. The OR disclosure, the SSB quality and BE were measured using self-developed indices. The Tawhidi string relation methodology was used to establish the circular causal model. The moderating effect of the SSB quality on the performance, OR disclosure and board structure relationship was examined using the hierarchical regression analysis.,The main finding of this study is related to the positive moderating effect of SSB quality on the relationship between performance, OR disclosure and BE. This result seems to indicate that at a high level of SSB quality, even when the performance increase the IBs engage in complying with OR disclosure to inform the stakeholders on the real situation of the bank.,The finding of this research would be of great support to stakeholders and policymakers to make more pressure on IBs to improve the quality of their SSB structure and show more compliance with the governance recommendations. As an extension to this research, further study can examine other Islamic governance mechanisms such as Sharīʿah-compliant banks.,The present study provides a new addition to the prior literature by investigating the relationship between performance, BE, OR disclosure and the interaction effect of SSB quality. From an Islamic ethical, this research can also contribute to the growing discussion on SSB quality and performance.

中文翻译：

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伊斯兰教法监事会在董事会效力，运营风险透明度和银行绩效之间的关系上起的调节作用

这项研究的目的是确定董事会效力（BE）对财务绩效和操作风险（OR）披露的影响以及银行的伊斯兰教法监事会质量（SSB）与宗教和道德原则的相互作用。从海湾合作委员会国家的25家伊斯兰银行（IB）在2008-2017年的年度财务报告中收集。使用自行开发的指标测量OR披露，SSB质量和BE。Tawhidi字符串关系方法用于建立循环因果模型。使用分层回归分析检查了SSB质量对性能，OR披露和董事会结构关系的调节作用。这项研究的主要发现与SSB质量对绩效，OR披露和BE之间关系的积极调节作用有关。该结果似乎表明，即使在性能提高的情况下，IB也会提高绩效，IB会参与遵守OR披露以告知利益相关者银行的真实情况。要求利益相关者和决策者向IB施加更大的压力，以改善其SSB结构的质量并表现出对治理建议的更多遵守。作为这项研究的延伸，进一步的研究可以考察其他伊斯兰治理机制，例如符合Sharīʿah的银行。本研究通过研究绩效之间的关系，BE，OR披露和SSB质量的相互作用效应。从伊斯兰伦理学的角度出发，这项研究还可以促进有关SSB质量和性能的日益增长的讨论。