الملخص
The study aims at identifying the transparency concept in general and its dimensions in the Islamic banks in particular, as well as the governance concept, importance, objectives, and principles in the financial institutions. The study examines the application level of transparency standards in light of governance in the Islamic Kuwaiti Banks. The analytical and descriptive approaches are adopted. The study population consists of four Islamic banks in Kuwait. The sample consists of 35 individuals working in senior administrative positions who are basically charged with institutional governance in Islamic banks in Kuwait. The study shows that the Islamic banks in Kuwait apply transparency standards with a high commitment level in light of governance. Of course, this gives us a positive indication of the application-level of both transparency and governance in the Islamic banks in Kuwait. Principles, standards of governance as well as transparency standards are very crucial for the Islamic financial institutions'bdevelopment. The study recommended issuing a separate governance code for Islamic banks, and an accredited measure of governance in the Islamic banks in Kuwait based on transparency standards.
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