Provide a framework for financial reporting of banks in Iran with an Islamic banking approach
Subject Areas : Financial Economics
Morteza Darvishi
1
(
PhD Student in Accounting, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
)
Reza Nazari
2
(
Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
)
Bahman Banimahd
3
(
Associate Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
)
Mehdi Moradzadehfard
4
(
Associate Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
)
Keywords: Keywords: Framework - Financial Reporting of Banks in Iran, Reporting Quality, Background Theorizing JEL Classification: G24. G21,
Abstract :
AbstractObjective: The purpose of this study is to provide a framework for financial reporting of banks in Iran according to the characteristics of the banking system.Methods: in this research, the qualitative research method and the approach based on Grounded theory have been used. First, by obtaining the opinions of accounting and auditing experts, related managers in the Auditing Organization, the factors affecting the quality of reporting in the Iranian banking system are examined. Finally, a model including causal conditions, intervening factors and context, as well as strategies related to quality, reporting and its consequences are presented.Results: According to the results of the research, reforming the operating structure of the banking system, reforming the supervisory structure of the central bank, training staff, creating new Islamic tools, applying sharia supervision, amending the law on interest-free banking, creating monetary policy tools in accordance with Sharia and implementing jurisprudential criteria as the most important Background variables and habit, different theories of jurists, speculation, formalities of activities, legal weaknesses, weakness in religious supervision, costly ness, the category of usury, the separation of the realm of religious issues with scientific issues and the conflict between theories of Islamic economics and conventional economic theories. Were identified as the most important inhibitory variables.Conclusion: the implementation of financial reporting of banks in Iran with the approach of Islamic banking, leads to justice, proper distribution of wealth, performance improvement, job security, compliance with Sharia, proper structure of the banking system, sustainable economic development and finally Islamic ethics.
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