Designing a model to evaluate the quality of financial statements in the Iranian banking industry

This research presents a model for evaluating the quality of financial statements in the Iranian banking industry, which is practical and qualitative-quantitative in terms of type of research.First with an in-depth study of the library domestic and international resources, guidelines of the Basel Committee, circulars and instructions of the Central Bank and the Securities and Exchange Commission of Iran were extracted from the initial list of factors. Then, by fuzzy Delphi method, final factors that were effective in evaluating the quality of financial statements were identified. In the next step, using the AHP method, coefficient of importance of dimensions and factors was determined, and an appropriate model was presented.The results show that the corporate governance dimension with a coefficient of 0.58 has the greatest impact, followed by disclosure and transparency with a coefficient of 0.42. In the final model, which consists of 30 factors, the independent auditor's report factor and the capital adequacy ratio, each with a significance coefficient of 0.099, the highest and The factor of disclosing the quality of facilities based on the field of customer activity with a coefficient of 0.005 is the least important in evaluating the quality of banks' financial statements. Also, the rate of Inconsistency of dimensions and factors is less than 0.10 and is acceptable.