پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 657 |
| تعداد مقالات | 9,639 |
| تعداد مشاهده مقاله | 68,655,087 |
| تعداد دریافت فایل اصل مقاله | 48,127,215 |
Assessing the effect of central bank supervision interaction with audit and internal inspection units of banks on the efficiency of banking supervision | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 13، دوره 15، شماره 8، آبان 2024، صفحه 149-160 اصل مقاله (1.34 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.27159.3517 | ||
| نویسندگان | ||
| Seyed Mojtaba Hassani Shahi Sara؛ Seyed Mohammad Reza Reiszadeh* ؛ Ali Fallah | ||
| Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran | ||
| تاریخ دریافت: 23 اردیبهشت 1401، تاریخ پذیرش: 04 مرداد 1401 | ||
| چکیده | ||
| This study aimed to investigate the supervision of the central bank with the audit and internal inspection units of banks and evaluate its impact on the efficiency of banking supervision. This research is applied in terms of purpose and in terms of descriptive-survey approach. In this study, all senior managers of bank branches in Tehran were considered as a statistical population of 150 people. According to Krejcie and Morgan's table, a society of this size required at least 108 statistical samples. In this study, a simple random sampling method was used to select statistical samples. The main tool used in this study was a researcher-made questionnaire that contained 22 items. In this questionnaire, the answers were designed based on a five-point Likert scale (from strongly disagree to strongly agree). The validity and reliability of this questionnaire were evaluated and confirmed in different ways. After distributing and collecting questionnaires and extracting data, descriptive and inferential analyses through SPSS and LISREL software were on the agenda. In this process, descriptive analyses were performed on the research variables, KMO test, Kolmograph-Smirnov test, confirmatory factor analysis and path analysis. Finally, the results showed that the interaction of the central bank supervision department with the internal audit units of banks has a strong and significant positive effect on the efficiency and effectiveness of banking supervision. | ||
| کلیدواژه‌ها | ||
| Central Bank Supervision؛ Efficiency؛ Effectiveness | ||
| مراجع | ||
|
[1] K.A. Adetiloye, F.O. Olokoyo, and J.N. Taiwo, Fraud prevention and internal control in the Nigerian banking system, Int. J. Econ. Financ. 6 (2016), no. 3, 1172–1179. [2] A.S. Ahmad, C. Takeda, and S. Thomas, Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects, J. Account. Econ. 28 (1999), no.1, 1–25. [3] S.K. Asare, B.C. Fitzgerald, L.E. Graham, J.R. Joe, E.M. Negangard, and C.J. Wolfe, Auditors’ internal control over financial reporting decisions: Analysis, synthesis, and research directions, Audit.: J. Practice Theory 32 (2013), 131–166. [4] M. Fathi, H. Atri, and F. Heidarpour, Investigating the relationship between central bank independence and financial supervision structure and bank health using structural equations, Int. Conf. New Ideas Account. Econ. Bank. Manag., Industrial Management Organization Conference Center, Arvin Alborz Conference Company, Tehran, 2019. [5] C.J. Godlewski, Bank capital and credit risk taking in emerging market economies, J. Bank. Regul. 6 (2004), no. 2, 128–145. [6] S.H. Mahdavi Najmabadi, Supervision of central banking and a study of its ten-year performance in Islamic banking in Iran, The 4th Islamic Bank. Seminar, Central Bank of the Islamic Republic of Iran, Tehran, 1993. [7] I. Hasan and L.D. Wall, Determinants of the loan loss allowance: Some cross-country comparisons, Financ. Rev. 39 (2004), no. 1, 129–152. [8] K.G. Joreskog and D. Sorbom, LISREL 7: A Guide to the Program and Applications, Chicago: SPSS, Inc. 1989. [9] N.W. Muchiri and A. Jagongo, Internal auditing and financial performance of public institutions in Kenya: A case study of Kenya Meat Commission, Afr. J. Bus. Manag. 11 (2017), no. 8, 168–174. [10] A. Sahiti, A. Sahiti, and M. Aliu, Enterprise risk management in Kosovo’s banking sector, Baltic J. Real Estate Econ. Construction Manag. 5 (2017), no. 1, 38–50. [11] Z. Samandari, M. Abbaszadeh, and S. Nakhai, Investigating the effective factors on the effectiveness of internal audit of Birjand Agricultural Bank branches, 3rd Int. Conf. on Dyn. Manag. Account. Audit., Salehan University, Tehran, 2018. [12] H. Shabanian Badi and H. Firoozi, Investigating the impact of internal audit performance on accountants’ performance in Kashan banks, 2nd Int. Conf. New Find. Account. Manag. Econ. Bank., Arvin Alborz Conference Company, Shahid Beheshti University, Tehran, 2018. [13] A. Sheng, Bank Supervision: Principles and Practice, Economic Development Institute of the World Bank, 1990. | ||
|
آمار تعداد مشاهده مقاله: 2,390 تعداد دریافت فایل اصل مقاله: 4,259 |
||