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Nazia Adeel

  • Title: Mrs
  • Position: PhD Student - Department of Accounting and Corporate Governance

Contact Details

Profile

Career History
  • Visiting Faculty Lecturer, Faculty of Management Science, International Islamic University, Islamabad, Pakistan (2011)
  • Deputy Director (Audit), Directorate General Audit (Federal Government), Auditor General of Pakistan, Islamabad, Pakistan (2011-2013)
  • Assistant Controller General of Accounts, Controller General of Accounts office, Islamabad, Pakistan (2009)
  • Assistant Director (Administration and Coordination), Directorate General Audit (Foreign & International), Ministry of Foreign Affairs, Islamabad (2008-2009)
  • Assistant Director (under training), Audit and Accounts Training Institute & Civil Services Academy, Lahore, Pakistan (2006-2008)

Professional Certifications:

  • • Certified Fellow Public Finance Accountant with Pakistan Institute of Public Finance Accountants, Karachi, Pakistan

Education

  • Master in Financial Management: (Australian National University)
  • Masters of Philosophy in Science: Chemistry (Quaid-i-Azam University)
  • Masters in Science: Chemistry, Applied Psychology and Science (Punjab University)

Research grants

  • Macquarie University Research Excellence Scholarship(MQRES) 2013-2017 for full time PhD Accounting and Corporate Governance
  • Australian Development Scholarship(AusAID Award) 2010 for full time Master degree in Australian National University, Canberra,  Australia
  • MS Scholarship by Higher Education Commission, Islamabad, Pakistan
  • MPhil Merit Scholarship by the Department of Chemistry Quaid-i-Azam University, Islamabad, Pakistan

conference toggle icon open Conferences and Presentations

  • “Role of Electorate and Media in Financial Accountability in Australia” Academic Research paper written at Academic Skills and Learning Centre ANU, presented at the “4th International Applied Business Research Conference” International Islamic University, 28-29 November, 2011, Islamabad, Pakistan
  • 11th ASOSAI International Conference & 42nd Meeting of ASOSAI Countries, October 2009 Islamabad Pakistan (Worked as Liaison officer on behalf of the Auditor General of Pakistan to the President Court of Audit Austria, Auditor General of China & Chairman Audit Korea)
  • USAID Financial Audit Workshop for the Auditor General of Pakistan Office of the Inspector General (OIG) of USAID(Country office Islamabad, Pakistan September 2011)

Student information

  • Load: PhD Student Full Time
  • Associate supervisor: Professor Chris Patel
  • Date of submission: 30/08/2017
  • Abstract:

    Global standard setters, such as International Auditing and Assurance Standards Board (IAASB) develop principle-based auditing standards that are not detailed and require auditors’ to exercise their own professional judgement. The conceptual framework of the IAASB assumes the criteria for neutral auditing reporting are objective and free form bias, and also that auditing is neutral and value free. However, evidence suggests that culture influences the neutrality of audit reporting, and thus influences auditors’ preference to exercise professional judgment. Given the importance of cultural influences on auditors professional judgment, this PhD study aims to investigate the influence of religion as an important cultural factor influencing auditors; professional judgement in Pakistan.

    Purpose: Thus the purpose of this research is to contest the simplistic assumptions of the global standard setters about the convergence process, by showing that cultural factors like religion are likely to influence auditors’ preference to exercise professional judgment. Culture and its influence on accountant’s judgment, although extensively researched in Anglo-American countries, remain under researched in Islamic countries. Similarly, concerns have been raised on lack of research on gender issues in accounting in non-Anglo American and Muslim contexts, contradictory to the fact that gender is Islam is an important matter. Thus this research will investigate the influence of Islam on auditor’s exercise of professional judgment in Pakistan and its relationship with auditors’ gender.

    Method: This research follows a mixed method approach. A qualitative study is designed to examine the influence of cultural factors like religion on auditors’ preference to exercise professional judgment by using semi structured interviews in Pakistan. A quantitative study will measure “Islamic religiosity” with a valid and reliable religiosity measurement scale. The relationship between Islamic religiosity, auditors’ preference to exercise professional judgment and auditors’ gender will then be hypothetically tested.

    Originality: The research makes a significant and original contribution by drawing on psychology, religious and accounting approaches to examine association between auditor’s gender, auditor’s religiosity and auditor’s preference to exercise judgment in a Muslim cultural context.

    Contribution and implication: The findings of this study are likely to interest the global standard setters especially the IAASB, in providing insight into the importance of cultural factors like religion in standard setting, policy development and implementation process. The findings of this research are also useful to standard setters in Muslim countries and Pakistan and also contribute towards psychological and religious research in Pakistan.

    Keywords: Convergence, auditing standards, professional judgement, religion, gender, Pakistan