حوكمة هيئات الرقابة الشرعية في المؤسسات المالية الإسلامية اليمنية في ضوء المعايير الدولية الصادرة عن (IFSB)‎, (AAOIFI)‎

الملخص EN

The research aims to study and analysis of the practice and application of Shari'ah supervisory governance in the Islamic financial institutions of Yemen in light of the international standards issued by the( AAOIFI) and (IFSB).

The study used an inductive descriptive analytical method in the theoretical side and the analytical exploratory approach in the practical side and Design a comprehensive questionnaire that included six main areas of Sharīah governance: Frameworks and references governing the work of the Shariah bodies, Functions and roles of Shari'ah Supervisory, and attributes of Shariah supervisory in terms of (Independence, Competence, Transparency and Confidentiality), Operational Procedures, Sharah Disclosure and Composition of the administrative structure of Shari'ah governance.

The questionnaire was distributed to all members of the Sharia Supervisory Board in Yemeni institutions and used SPSS analysis for data processors.

The findings in this research interestingly reveal that there are shortcomings and weaknesses in the present practice in all six core areas of Sharīah governance mentioned above Based on the empirical analysis extracted from the research findings.

The research presents a series of recommendations for worded to three main areas Higher Management for Islamic Financial Institutions and the Central Bank, and researchers to enhancing and improving the Shariah governance system in Islamic financial institutions in Yemen