文章基本信息

标题：SHARIAH COMPLIANCE FEATURES OF ISLAMIC FINANCIAL INSTITUTIONS AND ITS CHALLENGES
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作者：Saleh Md. Arman
期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2013
卷号：3
期号：4
出版社：Sohar University, Oman and American University of Kuwait
摘要：To comply with the Shariah rules and regulations, Islamic Financial Institutions have formed Shariah Supervisory Board (SSB). The duty of SSB is to monitor and regulate the ongoing activities of Islamic Financial Institutions in accordance with the Islamic laws and jurisdictions. The study has discussed the philosophy of Islamic Finance, Shariah Supervisory Boards and its features and external arrangement of Shariah compliances. The functioning of SSBs raises five main issues which are independence, confidentiality, competence, consistency, and disclosure. This study also indicated some missing dimensions in the domain of Shariah compliance features and suggested some possible measurement
关键词：Shariah Supervisory Board (SSB)