Please use this identifier to cite or link to this item: http://hdl.handle.net/11718/24348
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dc.contributor.authorNagar, Neerav
dc.contributor.authorDesai, Naman
dc.contributor.authorJacob, Joshy
dc.date.accessioned2021-10-11T11:55:21Z
dc.date.available2021-10-11T11:55:21Z
dc.date.issued2021-01-20
dc.identifier.citationNagar, N., Desai, N., & Jacob, J. (2021). Do Big 4 auditors limit classification shifting? Evidence from India. Journal of International Accounting, Auditing and Taxation, 42, 100376.en_US
dc.identifier.urihttp://hdl.handle.net/11718/24348
dc.description.abstractExtant research suggests that Big 4 auditors compared to non-Big 4 auditors act as a superior deterrent to accrual-based earnings management. We extend this research to another form of earnings management, classification shifting. Our study examines whether Big 4 auditors are more likely to reduce classification shifting in settings where the enforcement of laws is weak. Big 4 accounting firms, because of their global operations, have incentives to develop and maintain strong and uniform reputation globally. Consistent with this argument, we find that employing Big 4 auditors in India is associated with significantly lower levels of classification shifting. Our results also indicate that Big 4 auditors are likely to charge significantly higher fees than non-Big 4 auditors, which, in turn, is associated with a significant reduction in classification shifting.en_US
dc.language.isoenen_US
dc.publisherElsevieren_US
dc.relation.ispartofJournal of International Accounting, Auditing and Taxationen_US
dc.subjectClassification shiftingen_US
dc.subjectBig 4 auditorsen_US
dc.subjectAudit fee premiumen_US
dc.subjectIndiaen_US
dc.titleDo Big 4 auditors limit classification shifting? evidence from Indiaen_US
dc.typeArticleen_US
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