تقييم واقع أداء الحوكمة الشرعية ومحدّداتها في البنوك الإسلامية في الأردن

The study aims to clarify the status of governance and Sharia supervision through its internal and external determinants and to understand the reality of the application of governance and Sharia supervision standards in Jordanian Islamic banks. The problem of the study lies in the clear variation in the application of governance and Sharia supervision standards among Jordanian Islamic banks and the disparity in the level of compliance with the standards. The study adopted a descriptive, analytical, inductive, comparative approach; through interviews, comparison, and content analysis of annual reports. Twenty interviews were conducted with all four Islamic banks, consisting of a facilities officer, Sharia audit manager, a member of the Sharia supervisory board, and a compliance officer/ Sharia auditor for each bank. The results indicated that governance plays a vital role in regulating banking operations and ensuring Sharia compliance, enhancing transparency and accountability, and reducing operational risks. There are significant similarities between AAOIFI, IFSB standards, and the Central Bank of Jordan's standards, with some differences in application details. There is a disparity in banks' commitment to Sharia supervision, with some banks showing strong adherence to disclosure and transparency standards, while others need improvements. The comparison results indicated that banks that strictly follow Sharia governance standards achieve higher levels of organizational efficiency, supervision, and Sharia compliance. Those relying on AAOIFI and IFSB standards show a preference due to their comprehensiveness, enhancing transparency and disclosure to varying degrees. The application of these standards increases customers' and investors' trust. Finally, the analysis of annual reports showed that banks adhering to Sharia supervision and disclosure standards provide more transparent and detailed information. Practically, the study emphasizes activating the role of Sharia governance, developing its standards, and enhancing them using financial technology. Finally, the continued research and development in this field are necessary to achieve financial stability and strengthen trust in Jordanian Islamic banks. The study offers contributions that benefit decision-makers by adopting the most Sharia-compliant standards that advance Islamic communities.