The effect of expectations distance from the responsibility attitude of auditing report by the credit experts and lack of repayment of granted facilities in the branches of Iran’s Keshavarzi Bank


  • Saeid Ebrahimipour Farasangi Kerman Branch, Islamic Azad University
  • Amirhossein Taebi Noghondari Kerman Branch, Islamic Azad University



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. Methodology: 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.Results: 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. Conclusion: 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.


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