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Open Access Article
1 - Optimal Banking Performance Model based on ERM
Ali AfruozianAzar nader rezaei Zohreh Hajiha asghar pakmaramServices are important major element of the economy in today's societies, and banks as one of the most important service organizations direct and support many of the community's economic activities. The purpose of this study was to develop an optimal model for East Azar MoreServices are important major element of the economy in today's societies, and banks as one of the most important service organizations direct and support many of the community's economic activities. The purpose of this study was to develop an optimal model for East Azarbaijan banks' performance based on organization risk management using the standardized questionnaire of Kosovo 2017. In order to achieve this purpose, the director or assistant director, head or deputy head, bank managers and experts of banks were selected for statistical sampling and structural equation Modeling approach was used for estimating the model and tests. Organizational risk management factors including "written job descriptions and resources to describe personnel duties, fraud risk assessment with regard to how management and other employees participate" were assessed as factors af-fecting bank performance. Therefore, the structural problems of the banking sys-tem should be resolved so that this system can function and develop in the future, and consequently, in order to resolve the crisis of the banking system, it is neces-sary to reform the banking system. Manuscript profile -
Open Access Article
2 - Optimization of auditing strategies in companies listed on the Tehran Stock Exchange
Sajjad Azizi Barani Rasoul Abdi Nader Rezaei Asgar PakmaramAccounting processes and their related decisions play an important role in organizing business. If the organization does not have a comprehensive accounting system, managing it will face many problems such as liquidity deficit, tax penalties and so on. Therefore, optimi MoreAccounting processes and their related decisions play an important role in organizing business. If the organization does not have a comprehensive accounting system, managing it will face many problems such as liquidity deficit, tax penalties and so on. Therefore, optimizing accounting processes is essential for managing an organization and improves the company's performance and greater efficiency for business activities. On the other hand, estimates and subjective judgments in preparing financial statements have caused controversy among auditors and owners. In particular, in cases where the standards are not clear, the use of unavoidable judgment and mentality creates ambiguity in financial reporting. This is while the ultimate value of audit activity is in helping the user to determine the quality of the information received. On the other hand, the financial reporting crises of recent years have focused the attention of researchers and professional associations on increasing the reliability of audit reports and reducing negligence. Therefore, considering the importance of auditing and the quality of financial reporting, this study examines and analyzes auditing strategies and determines the optimal strategy to improve the quality of financial reporting. For this purpose, 120 companies active in the Tehran Stock Exchange, which have a legal and formal audit system and use external audit firms for auditing, are considered as a statistical sample based on the counting method, and the senior supervisors, managers and partners of this Companies have been questioned. Manuscript profile
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