#3097. Shariah supervisory boards of Islamic banks in Bangladesh: expected duties and performed roles and functions

September 2026publication date
Proposal available till 29-05-2025
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Journal’s subject area:
Finance;
Accounting;
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Abstract:
The article analyzes the expected responsibilities and the roles and functions performed by the Sharia Supervisory Boards (SSB) of Islamic banks in Bangladesh. Design/methodology/approach. The results show that the expectations of Islamic banks towards SSB members is to provide opinions on Sharia issues, guidelines and decisions regarding modern banking, practices and issuance of fatwas on modern issues offered by the leadership to meet the requirements of multiple stakeholders.
Keywords:
Bangladesh; Expected duties; Islamic banks; Performed roles and functions; Shariah supervisory board

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