چکیده:
In this research, it has been tried that the relation between the expectations distance from the
attitude of auditing report responsibility by the credit experts and lack of repayment of
granted facilities in the branches of Iran's Keshavarzi Bank to be studied. With regard to this
issue that the fundamental aim of Keshavarzi Bank is to supply the capital needed for
development and constancy of agriculture section, the cheapest and most reliable source of
supplying the financial needs is to collect the receivables namely the bank's demand from
customers which is one of the important criteria in improvement of management
performance too. One of the factors which is considered at the time of deciding for granting
the facilities, is the auditing report of facilities demanders. The difference between the
society's attitude to the independent auditors' responsibility and whatever that auditors do
currently, causes to create the expectations distance from auditing report. In the event that
this expectation distance of credit experts and authorities is more than the expected extent, it
will be effective on lack of re-payment of granted facilities. The findings of this survey
research are according to the results gained from collecting 250 questionnaires from
deciders and authorities of credits payment in the bank system. In this same line, we have
tried to assess this relation by applying the statistics and information collected in time span
of 2015. In this research, the linear regression at the level of 95% has been used. With
regard to the gained results, it was specified that with increase of expectations distance from
the responsibility attitude of auditing report by credit experts, lack of re-payment of granted
facilities is increased which indicates the existence of direct relation between these two
variables. Therefore, for promotion and improvement of profitability, the banks' managers
should consider the components and dimensions of auditing report and the compilers of
bank standards should have more regard to the concept of auditing report in the conceptual
frame and propose it in more colorful form.
خلاصه ماشینی:
; Farasangi and nTaebiNoghondari; ; UCT Journal of Management and Accounting Studies; Vol 5 Issue 1, March 2017 ; INTRODUCTION; experts and authorities from the responsibility attitude of With regard to this issue that the banks and credit institutes; auditing report of independent auditors in creating and such as Keshavarzi Bank for doing their duties and; increasing the postponed receivables in the banks and achieving their aims in presenting facilities to the farmers; presents proper solutions in this field.
With regard to the and satisfying the credit needs in order to be accountable for; mentioned issues, the main question of this research is demanders out of agriculture section take action from two; responded: main sources of deposits absorption and collection of; Is there positive and significant relation between the receivables and in some cases, receiving loans from bank; expectations distance from the responsibility attitude of system that a much part of this financial supply is through; auditing report by credit experts and lack of re-payment of collection of receivables, in the event that the paid facilities; granted facilities in the branches of Iran's Keshavarzi Bank?
Farasangi and nTaebiNoghondari UCT Journal of Management and Accounting Studies The methodology and hypotheses In terms of the kind of method with regard to this issue that current research has the aim of studying the relation between the expectations distance from the responsibility attitude of auditing report by credit experts and lack of repayment of granted facilities in Keshavarzi Bank, current research in terms of the aim is from the applicable researches and in terms of methodology, it is from descriptive-survey kind that for information collection, the library method was used for the theoretical studies and research background.