• Threats to auditor independence: Evidence from Iran

      Fashami, Ashkan Mirzay; Boolaky, Pran Krishansing; Omoteso, Kamil; University of Derby; Griffith University, Brisbane, Australia (Athens Institute for Education and Research, 2019-12-23)
      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. (JEL M32)