logo
logo
ArEn
عنوان :

Parameters of Promotion of Shariah Supervision of Iran's Capital Market Base On International Shariah Supervision Standards by Thematic Analysis Approach (Case Study: International Standards IFSB & AAOIFI)

ناشر :

بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

سال :

1398/2019

چکیده

One of the necessary components for confidence of adaptation financial, banking and insurance actions with shariah at different countries is shariah supervision. According to IFSB definition, “ ؛ Shariah Governance System” ؛ , despite being commonly used within the IFSI to refer to structures and processes adopted by stakeholders in the IFSI to ensure compliance with shariah rules and principles, has not been properly defined in any of the existing standards. At this research meanwhile definition of shariah supervision and survey supervision at Ahl-Albeit's life(Sireh), is mentioned specially experience of Islamic countries. This research will count parameters of shariah supervision at capital market based on international supervision and shariah governance standards. At this research with Thematic Analysis Approach, meanwhile survey and analysis of IFSB and AAOIFI standards, is counted basic parameters of promotion of shariah supervision at capital market. Ones of research's result based on Thematic Analysis, are committee Shariah's responsibilities, structure and quiddity of committee Shariah, system of shariah supervision, shariah supervision report and Islamic financial institution's role that are considered five inclusive parameters at optimal shariah supervision.