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Banking systems operate as the beating heart in each country's economy. Subsequently the flaws and shortcomings existing in this system have a direct impact on the major sections of economy. In fact, the designers of the new banking system in Iran have started simulating the system of interest...
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This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit … and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap … among the Iranian bank loan officers, and accounting knowledge was found to significantly mitigate the extent of the gap …
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