文章基本信息

标题：A Central Shariah Regulatory Authority for the Islamic Banks in Bangladesh: Legalization or Formation
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作者：Md. Kausar ALAM ; Mosab I. TABASH ; Oli Ahad THAKUR 等
期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2020
卷号：7
期号：1
页码：91-100
DOI：10.13106/jafeb.2020.vol7.no1.91
语种：English
出版社：Korean Distribution Science Association
摘要：This study aims to find out the legalization status of a central Shariah regulatory authority for the Islamic banks in Bangladesh.In this regard,the central bank can legalize the existing Centralized Shariah Board for Islamic Banks of Bangladesh (CSBIB) or form a new Centralized Shariah Supervisory Board (CSBB) under the management of the central bank in Bangladesh.Based on the data obtained by the semi-structured interviews,this research finds diversified opinions regarding the legalization of CSBIB or the formation of a new CSBB.Initially,without the law,it would be difficult to form CSSB under the central bank as the Islamic banks and banking environment are still not ready.In addition,it is difficult to legalize the existing CSBIB because the format of its structure is different from the CSSB structure in Malaysia and Bahrain.The existing banking company act authorizes the central bank to provide circulars regarding banking issues and it will be considered as an act.The central bank can legalize the existing CSBIB or form a new CSSB through a circular which will be helpful to monitor the overall Shariah issues.The presence of a CSSB will fulfill the expectations of all Islamic banks,and the concerned stakeholders.
关键词：Challenges;Centralized Shariah Supervisory Board;Central Bank;Islamic Banks;Bangladesh