Quarterly Studies in Banking Management and Islamic Banking

Abstract Given the importance of financial reporting quality in capital markets and the critical role banks play as a fundamental component of the national economy, the present study aims to examine the relationship between bank size and financial reporting quality, with an emphasis on the role of supervisory characteristics. The statistical population of this research includes all banks listed on the Tehran Stock Exchange. For the period from 2016 to 2022 (1395 to 1401 in the Iranian calendar), a sample of 10 banks was selected to test the research hypotheses using multivariate regression analysis. The findings indicate that bank size has a significant impact on financial reporting quality, and board independence—as a key supervisory feature—strengthens this relationship.

Abstract While high growth firms (HGFs) are crucial drivers of economics growth, to date there has been a dearth of research examining their funding requirements. Drawing on survey of over 285 Iranian Small and Medium Sized Enterprises (SMEs) in Export Development Bank of Iran (EDBI), this paper investigate the capital structure and access to credit in high growth SMEs in the Export Development Bank of Iran.
The findings challenge conventional wisdom, about high growth SMEs in certain respects. It shows that there are distinction for applying finance between HGFs and other SMEs. The work revealed that HGFs are significantly more likely to apply for finance than other SMEs. In fact, the vast majority of high growth SMEs rely strongly in debt-based finance, in order to preserve and continue their growth trend.
We find out that there is difference between receipt of working capital facility in HGFs and other low growth firms (LGFs). The work shows that HGFs are significantly less likely to receipt of working capital (Short term financing) than other SMEs.
A more expected finding was that high-growth SMEs encounter greater problems accessing finance (credit constraints) than other typical SMEs in Export Development Bank of Iran.
Key Words: Entrepreneurship, SMs, Gazelles, Innovation, Credit Constraints and access to finance
JEL Classification: O31 ، G21، G32، L26

Abstract we examine the role of redesigning banking service delivery processes within the framework of enterprise architecture in improving customer experience, which leads to increased customer satisfaction. First, we precisely identified the current state of processes related to value streams involved in creating the customer experience .A questionnaire focused on the recurring variables in previously conducted articles and studies was then given to two groups of customers: Group 1 consisted of customers who used the service before the redesign, and Group 2 consisted of those who used it after the redesign. By analyzing the collected data, we assessed the extent of changes in customer experience improvement and customer satisfaction. By comparing the path coefficients (beta coefficients) and the coefficients of determination (R²) of the two dependent variables in the conducted tests, it was found that process redesign led to an increase in the coefficient of determination for customer experience in the marriage loan service from 0.209 to 0.288, reflecting a 7.9% improvement. Similarly, the coefficient of determination for customer satisfaction increased from 0.291 to 0.636, indicating a 34.5% rise in customer satisfaction. This increase demonstrates the enhanced impact of independent variables on the dependent variable over the two study periods, highlighting the role of Enterprise Architecture in improving customer experience and satisfaction. Furthermore, the composite reliability and Cronbach’s alpha for all questionnaire indicators exceeded 0.7, confirming their reliability and allowing for hypothesis testing through structural equation modeling (SEM).

Abstract Abstract
Recent developments in the global financial system have made financial transparency and effective oversight of bank performance more essential than ever. This research examines the impact of independent auditing on financial transparency and performance of international banks, particularly HSBC and UBS. The results of this study show that increased auditing costs have improved financial transparency and reduced operational risks in these banks. The comparison of these two banks revealed that alignment with international accounting and auditing standards (such as IFRS and ISA) has contributed to increased investor confidence and improved financial reporting quality. Notably, after HSBC's money laundering scandals and UBS’s merger with Credit Suisse, stricter audit oversight was implemented, leading to positive effects on financial transparency and a reduction in financial misconduct.
This paper uses a panel data regression model and various statistical tests to analyze the effects of auditing costs on the financial performance of these two banks over the 2010-2024 period. The findings indicate that independent auditing not only enhances financial transparency for banks but also strengthens economic stability and financial performance by improving oversight and reducing financial corruption.
It is recommended that banks effectively manage their auditing costs and align with international auditing standards to reduce financial risks and enhance financial transparency

Abstract The readability of texts should align with the comprehension level and abilities of their intended audience. To date, various metrics have been developed to measure text readability, utilizing indicators such as the number of sentences, words, characters, syllables per word, and other linguistic features to assess text complexity. On the other hand, risk is recognized as an inherent element in the financial activities of banks in Iran, and today, the management of operational risks in financial institutions holds particular importance. This study investigates the relationship between the readability of annual reports and the level of risk-taking in banks listed on the Tehran Stock Exchange. The statistical population of this research includes 27 active banks on the Tehran Stock Exchange that have operated continuously over a 6-year period (2017–2023). The research method employed is multivariate regression, and Eviews version 11 software was used for data analysis and hypothesis testing.
The findings of the study reveal a positive and significant relationship between the readability of annual reports and the level of bank risk-taking. In other words, an increase in the readability of annual reports is associated with higher bank risk-taking. These findings highlight the importance of focusing on the quality and readability of financial reports in risk management and strategic decision-making within banks

Abstract This article aims to design a conceptual and indigenous framework for the restructuring of Islamic banking in deprived areas of Iran, focusing on achieving financial justice, promoting banking inclusion, and social empowerment. Regions such as Sistan and Baluchestan, Kohgiluyeh and Boyer Ahmad, Ilam, and parts of Khuzestan are clear examples of banking deprivation in Iran due to a combination of structural poverty, institutional distrust, and lack of financial infrastructure. The present study attempts to design a five-dimensional framework to present an Islamic, indigenous, and sustainable solution to address banking challenges in these regions. Despite the jurisprudential and justice-oriented foundations of the Islamic banking system, its performance in these areas has been ineffective due to the lack of adaptation of its structures and processes to the cultural and institutional characteristics of deprived areas. This study, relying on the principles of Islamic economic justice and using the guided content analysis method, presents a conceptual and indigenous framework for the restructuring of Islamic banking operations. Data were collected through 18 semi-structured interviews with experts in the fields of economic jurisprudence, Islamic banking, and regional development. The final conceptual framework is based on five complementary dimensions: local institution building, simplification of contracts and processes, training local human resources, social validation, and targeted policy support. These dimensions, in interaction with each other, pave the way for promoting financial inclusion, increasing social trust, and economic participation. The innovation of this framework lies in creating a systematic link between the principles of Islamic justice and the operational dimensions of banking. Despite its focus on localization, this framework is also applicable to similar Islamic societies. Inspired by the experience of Grameen Bank in Bangladesh in collective guarantee lending and Islamic microfinance programs facilitated by Islamic Relief Indonesia in local institutions, this framework provides a new framework for achieving financial justice in deprived areas.