List of Articles واژه‌های کلیدی: چارچوب گزارشگری مالی بانک‌ها در ایران

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  1 - Provide a framework for financial reporting of banks in Iran with an Islamic banking approach
  Morteza Darvishi Reza Nazari Bahman Banimahd Mehdi Moradzadehfard
  10.30495/fed.2023.698851
  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 ‎Gro More

  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.‎ Manuscript profile