Inspector and Auditor's Criminal Responsibility under the Law Governing the Securities Market and Imamiah Jurisprudence

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

JAVANMARDI MOHAMMAD; GHOLAMI ALI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ISLAMIC ECONOMIC STUDIES Year:2020 | Volume:12 | Issue:1 (23) Page(s): 311-344

Download Full-Text

Persian Verion

View:

773

Download:

Cites:

Information Journal Paper

Title

Inspector and Auditor's Criminal Responsibility under the Law Governing the Securities Market and Imamiah Jurisprudence

Author(s)

JAVANMARDI MOHAMMAD | GHOLAMI ALI | Issue Writer Certificate

Keywords

InspectorQ1

AuditorQ1

JurisprudenceQ1

Criminal ResponsibilityQ1

Securities and Stock ExchangeQ1

Abstract

Inspector and Auditor are considered as the pillars of a company. Their comments on the financial-economic information which are provided for shareholders, is considered to be the basis of decision-making and purchase or sale of shares by investors. Although, the rights and duties of Inspectors and Auditors are in different discretions, but they validate the financial information provided by companies. Despite the importance of their comments on economic and financial information of companies, there is no specified and strict enforcement except the article 267 of the Commercial Code. The article 267 is not comprehensive and has not included the Auditors. This research is based on a library methodology with the aim of reviewing the guaranty of implementing the illegal behaviors of the Inspectors and Auditors of companies from the perspective of Jurisprudence and law. Therefore, Article 49(3) of the Securities Market Act has been introduced as a guarantee of independent implementation of the Auditor's and Inspector's behavior. In addition, this article scrutinizes elements of this crime, describe some of the criticisms in this subject matter and some of the most important jurisprudential foundations in this area. Although in the religious texts, in the new issue of the subject, there is no detailed discussion of the company's audit and inspection, but some definite jurisprudential rules such as "Illegal Enrichment or unjust Enrichment", "Prohibition of Losses in Islam" and "Maintenance of the System" as this behavior criminology establishment has been described in this article.

Cites

No record.

References

No record.

Cite

APA: Copy

JAVANMARDI, MOHAMMAD, & GHOLAMI, ALI. (2020). Inspector and Auditor's Criminal Responsibility under the Law Governing the Securities Market and Imamiah Jurisprudence. JOURNAL OF ISLAMIC ECONOMIC STUDIES, 12(1 (23) ), 311-344. SID. https://sid.ir/paper/220795/en

Vancouver: Copy

JAVANMARDI MOHAMMAD, GHOLAMI ALI. Inspector and Auditor's Criminal Responsibility under the Law Governing the Securities Market and Imamiah Jurisprudence. JOURNAL OF ISLAMIC ECONOMIC STUDIES[Internet]. 2020;12(1 (23) ):311-344. Available from: https://sid.ir/paper/220795/en

IEEE: Copy

MOHAMMAD JAVANMARDI, and ALI GHOLAMI, “Inspector and Auditor's Criminal Responsibility under the Law Governing the Securities Market and Imamiah Jurisprudence,” JOURNAL OF ISLAMIC ECONOMIC STUDIES, vol. 12, no. 1 (23) , pp. 311–344, 2020, [Online]. Available: https://sid.ir/paper/220795/en

Related Journal Papers