The purpose of this paper is to investigate the influence of board of directors (BODs) and management in the decision-making of Shariah supervisory board (SSB) and implementation of their decisions.,The paper implements qualitative case research to explore the influences of BODs and management in the context of Bangladesh. To accomplish the research objective, we collected data from the 17 respondents from the regulators, Shariah supervisory boards, Shariah department executives and Shariah experts from the central bank and Islamic banks of Bangladesh.,This study found that management of Islamic banks indirectly influences the practices and functions of SSB, their decision-making and other activities. However, from either ethical or moral ground, management cannot influence SSB; management does not have legitimate power to control over their activities. Sometimes the BODs and management use the SSB and Shariah executives as a showcase and rubber stamp to accomplish their goals and to maximize profit in either partially or fully. Management assumes that Shariah officers are accomplishing and minimizing their income and hindering business functions without any contributions.,The study significantly contributed to the national and global regulatory bodies by providing suggestions that regulatory bodies should be more concerned with the independence of SSB and Shariah executive officers. Besides, the BODs and management should be careful in handling Shariah issues as they were committed to do Islamic banking as per Shariah law. The study has theoretical contributions regarding the stakeholder and legitimacy theories.,This is the first research which extends the literature of the Islamic banking and Shariah governance mechanisms in perspective of Bangladesh concerning the influence of BODs and management in the decision-making of SSB and implementation of their decisions.

中文翻译：

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董事会和管理层在孟加拉伊斯兰银行伊斯兰教法治理准则中的影响

本文的目的是研究董事会和管理层在回教教义监事会的决策和决策执行方面的影响。本文通过定性案例研究来探讨董事会的影响和孟加拉国的管理。为了实现研究目标，我们从监管机构，回教教义监督委员会，回教教义部门的主管和孟加拉国中央银行和回教银行的回教教义专家的17位受访者中收集了数据。本研究发现，回教银行的管理会间接影响这种做法。 SSB的职能，决策和其他活动。但是，无论从道德还是道德的角度来看，管理都不能影响SSB。管理层没有控制其活动的合法权力。有时，董事会和管理层会利用SSB和伊斯兰教义的高管作为榜样和橡皮图章，以实现其目标并最大程度地实现部分或全部利润。管理层认为，回教教义官员在没有任何贡献的情况下正在完成并最大限度地减少其收入并阻碍业务运作。该研究通过提供建议，即监管机构应更加关注SSB和回教教义执行官的独立性，对国家和全球监管机构做出了重大贡献。此外，董事会和管理层应谨慎处理伊斯兰教法问题，因为他们致力于按照伊斯兰教法开展伊斯兰银行业务。该研究对利益相关者和合法性理论具有理论上的贡献。