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


Autoria(s): Mirzay Fashami, Ashkan
Data(s)

2015

Resumo

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?

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/90735/

Publicador

Queensland University of Technology

Relação

http://eprints.qut.edu.au/90735/4/Ashkan_Mirzay_Fashami_Thesis.pdf

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.

Fonte

QUT Business School; School of Accountancy

Palavras-Chave #Audit #Auditor Independence #IFRS #Islamic Legal System #Iran
Tipo

Thesis