Saleh Al Amer

Saleh Al Amer

Research interests

The research will examine how the independence of sharia supervisory board is adequately supported by the applicable laws, rules and regulations and compare it with the governance standards set by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and Islamic Financial Services Board (IFSB). It will, also, discuss the standardization of sharia supervisory board opinions and its effect on enhancing the sharia board’s independence. The research will discover the different approaches to the issue of standardization followed by different countries to find out the best legal form and structure, how satisfactory it is, and what improvements it needs to guarantee sharia board’s independence as well as its efficiency.