Corporate Disclosure Transparency in Oman

By

ACKNOWLEDGEMENT

First of all, it would give me great pleasure to show my gratitude to my professor, for his propositions, remarks, understanding and patience. It would also be an honor to express gratitude to my parents, my mother, my father, my sister and my brother for their endless support in my life and allowing me to make all my decisions. I would also like to take the opportunity to show appreciation to my co-workers for their expert cooperation on every occasion. I would also like to be grateful to the Department, managers of the university, instructors and students who have supported me throughout this research.

DECLARATION

I declare that the content presented in this thesis/dissertation is, in my understanding and opinion, original and has not been presented for scholarly assessment in the past, either completely or partly, for an academic degree at this educational institution or elsewhere. I would also like to admit that I have studied and understood the principles, prerequisites, processes and guidelines of the University regarding the higher academic degree research award and to my dissertation. I would also like to declare that I have abided by the University's principles, prerequisites, processes and guidelines.

Signed __________________ Date _________________

Table of Contents

ACKNOWLEDGEMENTii

DECLARATIONiii

1.1 Overview of the topic1

1.2 Background of the topic1

1.3 Purpose of the Study2

1.4 Significance of the Study2

1.5 Research Aims and Objectives3

1.6 Rationale for the study3

CHAPTER TWO: LITERATURE REVIEW4

2.1 Background of the Corporate Governance in Oman4

2.2 The role of auditors in the financial institutions5

2.3 The progress of the financial system in Oman6

2.4 The history and the current scenario of corporate disclosure transparency in Oman8

2.5 The improvement required in the overall financial condition of Oman14

2.6 The steps required for the progress of corporate governance in Oman15

CHAPTER 3: METHODOLOGY19

3.1 Overview of the Research Methodology19

3.2 Research Methods20

3.3 Instruments used for Data Collection21

3.4 Validity and Reliability22

3.5 Ethical Concerns23

REFERENCES24

CHAPTER 1: INTRODUCTION

1.1 Overview of the topic

The basic purpose of this chapter is to provide the reader a brief description regarding the research topic and presents the major objectives behind the research study. It includes the background of the problem, which helps in designing the overview of the topic of the research along with the research problem. The title of the topic is Corporate Disclosure Transparency in Oman. Therefore, all the headings will be based on the requirements of the topic.

1.2 Background of the topic

Oman is one of the important countries in the Middle East Region and especially among the GCC states. The country has a monarchy system and all the important institutions are handled by the state government. Even though, there is a parliamentary body that has its own function but still most of the matters are managed by the state. The financial condition of the country carries immense importance in this regard. Since the topic is specifically based on the corporate disclosure transparency in Oman, there are several issues related to the economy country which needs to be addressed in detail. The management of corporate governance is quite important in this ...