International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

With Cooperation of Islamic Azad University – UAE Branch 267IJFMAIdentifying and Prioritizing the Components of Reputational Risk in the Iranian Banking System: A Quantitative Studyof Banking Risk Management Experts

Document Type : Original Article

Authors
Saeid Mosaddegh 1
Abbas Memarnejad 2
Asghar Abolhasani Hastiani 3
Maryam Khalili Araghi 4
1 PhD Student, Department of Finance, S.R.C., Islamic Azad University, Tehran, Iran.
2 Assistant Professor, Department of Economics, Faculty of Management and Economics, S.R.C., Islamic Azad University, Tehran, Iran.
3 Full Professor, Department of Economics, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran.
4 Associate Professor, Department of Finance, Faculty of Management and Economics, S.R.C., Islamic Azad University, Tehran, Iran.
10.22034/ijfma.2026.79481.2402
Abstract
Financial institutions have made a significant investments in recent years to comply with the requirements of the new Capital Accord. Therefore, given the importance of this area, the present study has assessed the relationship between reputation risk components in the Iranian banking system. The statistical population in the quantitative section consists of risk management activists in the banking industry. the statistical sample in this section was selected using the Cochran formula to a number of 155 members and In the first section (descriptive statistics), a descriptive analysis of demographic data has been conducted and In the second part (inferential statistics),the Kolmogorov-Smirnov test was used to show the data distribution and, considering the normality of the data distribution, the one-sample t-test was used to examine the significance of the research variables. Based on the results of the structural equation testing and the obtained statistics, it can be seen that the coefficients of all factors have a significant effect on the final model and the effect of all factors on the reputation risk model in the Iranian banking system is confirmed. Also, based on the Friedman test prioritization, it can be said that the areas of operations and supervision, corporate governance and shareholders, economic and accounting, and customers and market competition have priority, respectively, according to the experts' opinions. Based on the findings of this study, both actual and potential investors in the Tehran Stock Exchange, as well as capital market participants, can rely on the results and benefit from their implications.
Keywords
Reputational Risk
Bank Risk
Iranian Banking System
Risk Management
Banking Industry
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