© 2013. Md. Hafij Ullah. This is a research/review paper, distributed under the terms of the Creative Commons Attribution- Noncommercial 3.0 Unported License http://creativecommons.org/licenses/by-nc/3.0/), permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited. Global Journal of Management and Business Research Accounting and Auditing Volume 13 Issue 4 Version 1.0 Year 2013 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Inc. (USA) Online ISSN: 2249-4588 & Print ISSN: 0975-5853 Quality of Disclosure of Islamic Banks in Bangladesh: Evidence from a Survey By Md. Hafij Ullah International Islamic University Chittagong, Bangladesh Abstract - Accounting and financial reports of the corporations are primarily prepared for the external users of the information and therefore such reports should be designed, in form and content, according to the needs of the external users. Hence the perceptions of the users of accounting information regarding various aspects of the reports are to be assessed frequently to improve the quality of accounting information of the public limited companies. The present study is an attempt to justify the qualitative characteristics of accounting infor-mation of Islamic banks in Bangladesh on the basis of the opinion of the users of that information; to test whether there is any significant difference in opinion of them in this regard and to identify whether there is any problem of quality in accounting information provided by Islamic banks in Bangladesh. Keywords : qualitative characteristics, accounting infor-mation, disclosure, islamic bank, bangladesh. GJMBR-D Classification : JEL Code: G21 QualityofDisclosureofIslamicBanksinBangladeshEvidencefromaSurvey Strictly as per the compliance and regulations of: