Browsing by Author "Desai, Naman"
Now showing items 41-51 of 51
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A research note: are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
Desai, Naman; Nagar, Neerav (Elsevier Ltd, 2016)Research indicates that auditors fail to curb classification shifting in countries with relatively weaker legal institutions. However, it is not known whether auditors are unable to detect misclassifications or if they are ... -
Selective perception and group brainstorming: an investigation of auditors' fraud risk assessment
Desai, Naman; Gupta, Vishal (International Journal of Behavioural Accounting and Finance, 2016)The present study examines the impact of two important contextual variables: pressure on management and the available opportunity to indulge in unethical practices (i.e., commit fraud) on auditors' selective perceptions ... -
Selective perceptions and group brainstorming: an investigation of auditors’ fraud risk assessment
Desai, Naman; Gupta, Vishal (Indian Institute of Management Ahmedabad, 2015)Individuals in an organizational context are routinely faced with complex problems that are not well defined and that challenge their cognitive capacities. To deal with such complex issues, decision-makers construct ... -
Setco Automotive Ltd: Drivers of a Successful Turnaround
Godiawala, Savan; Desai, Naman; Jacob, Joshy (Indian Institute of Management Ahmedabad, 2019-02-27)The case examines the financial and operational causes of business failure associated with Setco Automotive Ltd. an auto-clutch manufacturing company located in India and then proceeds to identify the key turn around factors ... -
Setco Automotive Ltd: Drivers of a Successful Turnaround: A Teaching Note
Godiawala, Savan; Desai, Naman; Jacob, Joshy (Indian Institute of Management Ahmedabad, 2019-02-27) -
A synthesis of fraud-related research
Trompeter, Gregory M.; Carpenter, Tina D.; Desai, Naman; Jones Keith L. (Auditing: A Journal of Practice & Theory, 2013)We synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial reporting fraud, and (2) to highlight ... -
Understanding the Indian Fintech sector: the story so far and what lies ahead
G, Sreepadh; S, Srivarshini (Indian Institute of Management Ahmedabad, 2021-09-07)The Indian FinTech sector has grown rapidly in recent years, with the sector’s valuation now estimated at $50-60 billion. With a large untapped potential, an enabling regulatory environment, a thriving investment ecosystem, ... -
Understanding the Theoretical Underpinnings of Corporate Fraud
Desai, Naman (SAGE Publications, 2020-04-11)Financial crimes have existed since the advent of trade commerce. One of the key factors behind recurrent financial crimes in the corporate context is the separation of corporate ownership and management. Such a separation ... -
Voting on auditor ratification by shareholder type: impact of institutional shareholder dissent on NAS fees and audit quality
Purohit, Siddharth; Desai, Naman (SAGE Publications, 2023-01-10)Institutional investors have a better understanding of corporate performance than non-institutional investors, and their presence tends to improve the overall governance mechanism of a company and discipline top management ... -
Why do Indian firms pay higher fees to big four auditors?
Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar (2015-10-12) -
Winning in India: a data-driven playbook to maximize PEVC returns
Virmani, Shreshth; P., Vaishak (Indian Institute of Management Ahmedabad, 2020)India has been long touted as the growth engine for the better part of two decades. Given massively influential trends such as rapid urbanization, high gross domestic product (GDP) growth rates, and increased consumerism, ...