دور معايير الضبط في دعم تطبيق الحوكمة الشرعية في المصارف الإسلامية في ظل إستقلالية هيئات الرقابة الشرعية

الملخص EN

This study seeks to determine the extent to which control standards contribute to increasing the independence of Sharia supervisory board within Islamic banks as an entry point for the application of Sharia governance in them, to measure this role, a questionnaire tool was used on a sample of workers in Islamic banks in Algeria, the regression equations were relied on according to the Baron and Kenny model.

This study concluded that the application of control standards by Islamic banks would support the application of Sharia governance through the intermediate variable, the independence of Sharia supervisory board.

The study presented a set of recommendations.