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Keywords: Iran
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Journal Articles
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 31 October 2024
...Bita Mashayekhi; Samira Ghasemi Dashtaki; Hossein Ahmadi Purpose This study aims to analyze the performance efficiency of private commercial banks in Iran as an Islamic economy. Design/methodology/approach A meticulously chosen sample comprising 15 private banks from 2020 to 2023 has been...
Journal Articles
Journal of Islamic Accounting and Business Research (2011) 2 (1): 63–76.
Published: 19 April 2011
...Omid Pourheydari; Mina Abousaiedi Purpose This paper investigates whether an audit expectation gap exists among independent auditors and users of financial statements in Iran. Design/methodology/approach The study uses a survey instrument to identify the audit expectation gap in Iran...

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