This paper develops a framework of assessing de jure adoption of Sharīʿah governance standards of international standards setting bodies and uses it to assess the legal and regulatory framework of Sharīʿah governance regimes (SGR). Using leximetrics and content analysis, the framework is used to assess SGR in four countries (Kuwait, Malaysia, Pakistan and UAE) in an objective manner. The results show that Malaysia has the most robust SGR and UAE has the weakest legal and regulatory environment of Sharīʿah governance. The results also identify the weaknesses in the SGR and areas that can be improved further. Furthermore, the paper reveals the diversity in the qualitative nature of SGR in terms of the extent to which the laws and regulations are used to develop the SGR in different countries. As the Islamic financial industry continues to grow globally, regulators would need to mitigate the Sharīʿah non-compliant risk by introducing the international Sharīʿah governance standards to promote growth and ensure stability of the sector. The framework to assess the SGR can be a used as a first step to assess the SGR in different jurisdictions to identify the weaknesses and come up with relevant laws and regulations to strengthen the SGR for the development of a robust Islamic financial sector.

本文建立了评估法律的框架采纳国际标准制定机构的伊斯兰教制治理标准，并将其用于评估伊斯兰教制治理制度（SGR）的法律和监管框架。该框架使用血液计量学和内容分析，以客观的方式评估了四个国家（科威特，马来西亚，巴基斯坦和阿联酋）的SGR。结果表明，马来西亚的SGR最强劲，而阿拉伯联合酋长国的Sharīʿah治理的法律和监管环境最薄弱。结果还确定了SGR中的弱点以及可以进一步改善的领域。此外，从法律和法规在不同国家发展SGR的程度来看，本文揭示了SGR在质量上的多样性。随着伊斯兰金融业在全球范围内的持续发展，监管机构将需要通过引入国际伊斯兰教义治理标准以促进增长并确保该行业的稳定性，从而减轻伊斯兰教义不合规的风险。评估SGR的框架可以用作评估不同司法管辖区SGR的第一步，以识别薄弱环节，并提出相关法律法规以加强SGR，以发展强劲的伊斯兰金融部门。