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Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh

Purpose – The study aims to examine the independence and effectiveness of the Shariah department officers of the Islamic banks in Bangladesh as the Shariah supervisory board (SSB) provides the annual Shariah report and Shariah resolutions based on the reports of the Shariah department officers. Desi...

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Principais autores: Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii, Safiqul Hasan
Format: Artigo
Sprog:Inglês
Udgivet: Emerald Publishing 2023-01-01
Serier:AJAR (Asian Journal of Accounting Research)
Fag:
Shariah governance
Independence
Shariah department officers
Islamic banks
Bangladesh
Online adgang:https://www.emerald.com/insight/content/doi/10.1108/AJAR-01-2022-0022/full/pdf
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