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...
Main Authors: | , , , , , |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2023-01-01
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Series: | AJAR (Asian Journal of Accounting Research) |
Subjects: | |
Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-01-2022-0022/full/pdf |