Ahmad Sharbatoghlie - Assistant professor and Associate Dean of Research Graduate School of Management and Economics Sahrif University of Tehran
morteza Naderi - Head of Training and Internship Department, The Bank of Industry and mina

Transparency, accountability, and the degree of adherence to core ethical values and internationally recognized standards of operation are among the key contributing factors to prosperity and sustained growth of bank and financial institutions. In this article we will first demonstrate the importance of transparency and ethical values in the operations of the successful banks, and then, proceed to introduce an integrated code of conduct and standards rating model for the banking industry. We believe, the implantation of the proposed model will lead to a significant improvement in the productivity, credibility, reputation, and trustworthiness of the banking and financial institutions in Iran.

Transparency , Accountability , Code of Ethics , Continuous Auditing , Corporate Govemance