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Oman’s Islamic Banking Regulatory Framework: The Corporate Governance of Sharīʿa Compliance in a New Jurisdiction

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This article sets out and comments upon those aspects of the Islamic Banking Regulatory Framework (ibrf) that pertain to Sharīʿa compliance and the corporate governance of that compliance in the newly introduced (since 2012) Islamic banking sector in the Sultanate of Oman. The relevant authority, the Central Bank of Oman, has indisputably demonstrated the premium that it attaches to consistent and dependable Sharīʿa risk management and reduction with its development of the ibrf. This article inventories and analyses the array of regulatory techniques contained in the ibrf. It also identifies some areas of potential reform.

Affiliations: 1: Gray’s InnAkita


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