Tribes and political representation: the case of post-war Iraq

 Ten years have passed since the US-led invasion of Iraq in 2003, and the political scene in Iraq is still blurry. Iraq was promoted to be the democratic example in the Middle East. The US came to Iraq to “create” a democratic system that can be a model for other countries in the region. A major factor in creating such environment is by changing the radical centralised totalitarian regime with a weak state that can give more space to building the civil society in new Iraq (Looney, 2003). Nonetheless, the socio-economic and political indicators of the newly installed political “democratic” system point to notable failures. Apart from poor socio-economic factors, the new political elite has either misused democracy for personal, ethno-sectarian or partisan gains or abused the system to ensure their long lasting presence in the decision making arena. Corruption, disconnection from electorate, poor performance and carelessness of politicians and failing state service provisions have all made citizens question the feasibility of political participation in elections. The electorate seem to have lesser faith in the political parties and blocs whose legitimacy of representation  is at stake. Noticeably, tribes have stepped forward to mobilise people as a non-partisan and independent powerful social structure. They have been active in lobbying the state as well as encouraging their members for active participation. This paper discusses the extent to which Iraqi tribes are involved in political participation. It explores their roles in active citizenship and the way they represent and mobilise their  members. It also probes whether tribes have the influence on shaping the political trajectory in Iraq.

Review of Post-CLERP 9 Australian auditor independence research

The Corporate Law Economic Reform Program (Audit Reform & Corporate Disclosure) Act 2004 (CLERP 9) added substantial new provisions pertaining to auditor independence, and followed in the wake of financial reporting scandals during 2000 to 2003. Many of the regulatory changes were framed in the earlier Ramsay Report, which drew on independence concerns raised in the academic literature. This review paper reviews Australian academic research investigating auditor independence, framed by our conceptual understanding of auditor independence, to assess what we have learned about the impact of CLERP 9 on auditor independence. Our review of Australian auditor independence research published post-CLERP 9 reveals little evidence of the impact of the regulatory changes on auditor behaviour (independence in fact) and perceptions (independence in appearance). We conclude there are substantial needs for further research on the impact of the CLERP 9 amendments on auditor independence and any enduring independence issues. We identify particular areas for future research that may better inform policy development and argue that the prospect of high-quality relevant research will increase if regulatory agencies, the accounting profession and audit practitioners engage more with academics in the research process. We identify several ways in which this might occur.