An evaluation of the indicators of threat to auditor independence in an Islamic legal system: The case of Iran

Mirzay Fashami, Ashkan (2015) An evaluation of the indicators of threat to auditor independence in an Islamic legal system: The case of Iran. Masters by Research thesis, Queensland University of Technology.

Abstract

This study aimed to assist in developing a more effective framework for regulating auditor independence practice in Iran, a non-IFRS country with an Islamic legal system. It investigated the following general research question: In order to increase auditor independence in a non-IFRS country with an Islamic legal system, what are the potential indicators of threats to auditor independence, and how should a regulator prioritise addressing these threats?

Impact and interest:

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ID Code: 90735
Item Type: QUT Thesis (Masters by Research)
Supervisor: Chapple, Ellie & Zhang, Yuyu
Keywords: Audit, Auditor Independence, IFRS, Islamic Legal System, Iran
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 13 Jan 2016 01:45
Last Modified: 13 Jan 2016 01:45

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