Browsing by Author "Desai, Naman"
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Analysing the SME IPO space: is it the next bubble?
Birmiwal, Nupur; Bohra, Vishal (Indian Institute of Management Ahmedabad, 2019)With SMEs forming the backbone of most developing economies by bringing in huge capital investments, forex on the basis of its exports and by providing huge employment opportunities, a robust SME segment would be hugely ... -
Analysis of distressed assets investing in India
Puranik, Omkar; Mall, Vineet (Indian Institute of Management Ahmedabad, 2020)The Indian economy has been amidst a slowdown for a while now. Growth in credit has seen a deceleration. Financial institutions brace themselves for fresh non-performing assets and declining investment rates (Upadhyaya, ... -
Analyzing the effectiveness of the insolvency and bankruptcy code (IBC), 2016 in a corporate context
Dhanani, Gulshan; Kulkarni, Romil (Indian Institute of Management Ahmedabad, 2019)The Insolvency and Bankruptcy Code (IBC) was enacted in 2016 with an objective of providing a onestop solution to corporate insolvency issues in a manner that is time-bound and maximizes the value of assets to all stakeholders. ... -
Are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
Desai, Naman; Nagar, Neerav (Indian Institute of Management Ahmedabad, 2016-03)Prior research suggests that Big-4 auditors fail to curb classification shifting in the countries with weak legal institutions. However, it is not known whether the auditors are unable to detect the use of this earnings ... -
Are big 4 audit fee premiums always related to superior audit quality? evidence from India’s unique audit market
Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar (Indian Institute of Management Ahmedabad, 2015)In this study we examine the fee premiums earned by Big 4 auditors (B4As) in India. We then try to determine the primary cause of the fee premiums in an Indian context. The B4As charge fee premiums for two primary reasons. ... -
Assessment of select BSE/ NSE companies under the parameters of the likelihood of manipulation and bankruptcy
Thakkar, Nisarg; Chaudhary, Sundeep (Indian Institute of Management Ahmedabad, 2019)In the advent of recent years, where the firms have not picked up the early signs to changing the environment, they have seen their end before they could realize. Various factors like: ● Absence of Enterprise Risk ... -
Auditors consideration of material income-increasing versus material income-decreasing items during the audit process.
Desai, Naman; Gerard, Gregory J. (Auditing: A Journal of Practice & Theory, 2013)We examine how auditors' consideration of material items is affected by each item's directional impact on income. Prior research indicates that auditors face greater litigation risk for non-detection of fraudulent ... -
Auditors’ consideration of material income-increasing versus material income-decreasing items: are conservatism and risk affected by company level information?
Desai, Naman (Indian Institute of Management Ahmedabad, 2016-03)Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be more conservative and also because the risk of litigation is significantly higher for failing to ... -
Choosing beyond compliance over dormancy: corporate response to India's mandatory CSR expenditure law
Jain, Shalini; Desai, Naman; Pingali, Viswanath; Tripathy, Arindam (Cambridge University Press, 2023-03-10)This article examines whether firms engaged in high levels of voluntary CSR (corporate social responsibility) alter their strategic choices in response to detrimental public policy – specifically India's Companies Act ... -
Cost optimization strategies for airline operators in India
Bhola, Mehul; Jain, Vinay (Indian Institute of Management Ahmedabad, 2020)“If you want to be a millionaire, start with a billion dollars and launch a new airline” is the quote used by Mr. Richard Branson, Founder, Virgin Group to encapsulate the dynamics of the oligopolistic airline industry. ... -
Do Big 4 auditors limit classification shifting? evidence from India
Nagar, Neerav; Desai, Naman; Jacob, Joshy (Elsevier, 2021-01-20)Extant 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 ... -
Does shareholder dissent have an impact on the earnings quality of the firm for BSE500 companies
Singh, Ishwar Partap; Jain, Ashi (Indian Institute of Management Ahmedabad, 2021-09-07)discretionary accruals also depend on other operational, financial characteristics. To identify these characteristics, which would act as the control variables, we did a literature review of various research papers to ... -
Does working for a not-for-profit organization affect the psychology of corruption? evidence from India
Desai, Naman (Indian Institute of Management Ahmedabad, 2016-03)The primary purpose of this study is to examine if volunteering for Not-for-Profit Organizations (NPO) which are involved in providing social welfare services and which actively promote socio-behavioral factors like social ... -
The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor’s reliance on the internal audit function
Davidson, Bruce; Desai, Naman; Gerard, Gregory J. (Springer-Verlag, 2013)Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house. ... -
The effects of fraud risk factors and client characteristics on audit procedures
Desai, Naman (Indian Institute of Management Ahmedabad, 2015)There has been very little prior research examining how the prescriptions of SAS No. 99 map into the auditors’ fraud risk assessment process. SAS No. 99 asks the auditors to consider two major types of fraud (fraudulent ... -
The effects of group brainstorming on the auditor’s search for potential misstatements and assessment of fraud risk in the presence of pressures and opportunities
Desai, Naman (Indian Institute of Management Ahmedabad, 2015)This paper examines the effect of SAS No. 99 recommended group brainstorming on the auditor’s search for potential material misstatements and assessments of fraud risk in the presence of different levels of pressures and ... -
The effects of volunteerism on self-deception and locus of control
Desai, Naman; Dalal, Sharvari; Rawal, Saurabh (Springer, 2018)This study examines whether volunteering for not-for-profit Organizations (NPOs) which are involved in providing social welfare services and which actively promote sociobehavioral factors like social responsibility, ... -
ESG Investing: trends, impacts and challenges
Maheshwari, Mukund; Binani, Rinkesh (Indian Institute of Management Ahmedabad, 2022-03-20)The report has tried to look at ESG and various factors concerning ESG investing. ESG as a phenomenon has gained wide prominence in the recent times, especially post pandemic. Investors are increasingly incorporating the ... -
Essay 1: Audit committee members’ attendance and its impact on earnings management. Essay 2: Exogenously reduced busyness and its impact on earnings management
Singh, Preet Deep (Indian Institute of Management Ahmedabad, 2017)Essay 1: Audit committee members’ attendance and its impact on earnings management Prior accounting literature examines the impact of the characteristics of Audit Committee (AC), such as composition, diligence, the presence ... -
Essays on audit committee and board composition
Poonawala, Sakina H. (Indian Institute of Management Ahmedabad, 2019)The first essay examines audit committee composition change with respect to new members joining. Firms are argued to maintain audit committee composition as per their monitoring needs (Krishnan and Lee, 2009) and independent ...