Foundations of Shari'ah governance of Islamic banks
"A practical guide for robust shari'ah governance of the Islamic banking industryDebate in the market on the extent of shari'ah compliance of Islamic banks, their products, and activities has piqued stakeholders' interest. In Foundations of Shari'ah Governance of Islamic Ban...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Chichester, England :
Wiley
2015.
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| Edición: | 1st edition |
| Colección: | Wiley finance series.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009629963406719 |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Contents; Part I By Karim Ginena; Chapter 1 The Roots, Characteristics, and Objectives of Sharī'ah and the Islamic Economic System; 1.1 Sharī'ah, the Qurān, and Sunnah; 1.2 What is Fiqh?; 1.3 Performing Ijtihād and Differences in Juristic Opinions; 1.4 Sharī'ah Rulings; 1.4.1 Obligation-Creating Sharīah Rulings; 1.4.2 Declaratory Sharīah Rulings; 1.5 The Subject of a Sharīah Ruling; 1.6 Characteristics of Sharīah; 1.7 Objectives of Sharīah; 1.8 The Islamic Economic System and its Characteristics; 1.9 Objectives of Sharī'ah Relating to Property
- Chapter 2 Corporate and Sharī'ah Governance of Islamic Banks 2.1 Corporate Governance Gains Prominence; 2.2 Hisba System and an Islamic Perspective on Corporate Governance; 2.3 OECD and Islamic Principles of Corporate Governance; 2.4 Importance of Corporate Governance to Banking Sector; 2.5 The Financial Crisis and Corporate Governance Challenges; 2.6 Developing Countries and Corporate Governance Issues; 2.7 Corporate Governance Concerns for Islamic Banks; 2.8 IFSB and AAOIFI Issue Guidance; 2.9 Adapted Corporate Governance Understanding; 2.12 Sharīah Governance Model
- 2.13 Importance of Sharī'ah Governance 2.14 Sharī'ah Supervision vs Governance; 2.15 Sharī'ah Risk Definition; 2.16 Sharī'ah Risk and Possible Implications; 2.17 Sharī'ah Risk - Causes and Events; 2.18 Sharī'ah Risk Management; 2.19 Sharī'ah Compliance Responsibility of BOD and Senior Management; Appendix 2.1: Operational Risk - Loss Event Types; Chapter 3 Legal and Regulatory Aspects of Sharī'ah Governance; 3.1 Institutional Arrangements; 3.2 Sharī'ah and Common Law Encounters in English Courts; 3.2.1 The Islamic Investment Company of the Gulf (Bahamas) Ltd v Symphony Gems N.V. & others
- 3.2.2 Shamil Bank of Bahrain E.C. v Beximco Pharmaceuticals Ltd & Others 3 . 2.3 Investment Dar Co KSCC v Blom Developments Bank Sal; 3.3 Lessons Learned from Cases and the Desirability of a Secular Interpretation of Sharī'ah; 3.4 Malaysia: A Common Law Jurisdiction of Choice?; 3.5 Role of Banking Supervisors in Sharī'ah Governance; 3.6 Regulatory Approaches to Sharī'ah Governance; 3.6.1 Hands-off; 3.6.2 Nominal; 3.6.3 Engaged; 3.6.4 Proactive; 3.6.5 Committed; Appendix 3.1: Legal and Regulatory Framework for IFSI in Jurisdictions with Known IIFS presence
- Chapter 4 The Internal Sharī'ah Control System 4.1 Internal Sharīh Control - Definition and Objectives; 4.2 Sharīah Control System Components; 4.2.1 Sharīah Control Culture; 4.2.2 Sharīah Risk Identification and Assessment; 4.2.3 Sharīah Control Activities; 4.2.4 Sharīah Associated Information and Communication; 4.2.5 Sharīah Monitoring of Activities; 4.2.6 Evaluation of Internal Sharī'ah Control System by Banking Supervisors; 4.3 Internal Sharī'ah Audit Function; 4.3.1 Purpose, Responsibility, and Authority; 4.3.2 ISAF in Practice; 4.3.3 Importance of Independence and Objectivity
- 4.3.4 Planning for Sharī'ah Audit
