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.‎
فهرست منابع
_||_