文章基本信息

标题：Threats to Auditor Independence: Evidence from Iran
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作者：Ashkan Mirzay Fashami ; Pran Krishansing Boolaky ; Kamil Omoteso 等
期刊名称：Athens Journal of Business & Economics
电子版ISSN：2241-794X
出版年度：2020
卷号：6
期号：4
页码：253-302
DOI：10.30958/ajbe.6-4-1
语种：English
出版社：Athens Institute for Education and Research
摘要：This paper aims to examine threats to auditor independence in Iran. A mixed questionnaire, including both quantitative closed-ended questions and an open-ended qualitative question, is developed to investigate threats to auditor independence. Moreover, thematic analysis is used to triangulate the results against financial media articles throughout 1994 – 2014. Findings suggest that while bribery, non-audit services, and economic condition are key threats to auditor independence in Iran, gifts and presents do not compromise independence given the Iranian culture. This study contributes to a better understanding of auditor independence in Iran, which may apply to other regional settings. Moreover, it provides some suggestions to improve the current Iranian Audit Organisation’s auditor independence framework