• Industrialization of nature in the time of complexity unawareness, the case of Chitgar lake, Iran

      Akshik, Arash; Rezapour, Hamed; Ramkissoon, Haywantee; Eastern Mediterranean University; Bahcesehir Cyprus University; University of Derby (SAGE, 2020-10-16)
      To find answers to the challenges linked with ecological well-being, policymakers and authorities now prefer the ecosystem-based approach, as the solutions inspired by nature may deflect from ecological collapse. Hereupon, nature-based solutions (NBS) are rhapsodized both in practice and academia, as a means to achieve sustainable development. However, NBS, which inherently is supposed to bring forth positive outcomes, may also lead to unsustainable turmoil. On the other hand, the majority of the studies about NBS are from Western countries and studies focusing on the paradoxical functionality of NBS are scant, especially in the Middle East. In an attempt to bridge this gap, the current study uses one of the largest blue man-made infrastructures in the Middle East as a case. Following the phenomenological interpretive approach, the authors argue that NBS may fabricate unintended problems when the complexity of the supra systems are overlooked. Theoretical and practical contributions are discussed.
    • 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)