Browsing by Author "Tripathy, Arindam"
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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 ... -
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 ... -
Impact of continuous auditing on earnings quality and audit fees
Desai, Naman; Jacob, Joshy; Tripathy, Arindam (Indian Institute of Management Ahmedabad, 2016-03)The use of continuous auditing (CA) has been promoted as a means to improve the governance mechanisms of companies. Prior experimental research also indicates that external auditors tend to rely more and spend relatively ... -
The impact of implicit theories of personality malleability on opportunistic financial reporting
Desai, Naman; Jain, Shailendra Pratap; Jain, Shalini; Tripathy, Arindam (Journal of Business Research, 2020-05-27)Individuals typically believe that a highly valued personal attribute is a non-malleable trait-like entity (entity theory), or that the attribute is malleable and can be changed and developed (incremental theory). Research ... -
The impact of psychological traits on judgments related to ethics
Agarwalla, Sobhesh Kumar; Desai, Naman; Tripathy, Arindam (Indian Institute of Management Ahmedabad, 2015)This paper examines how two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), affect managers and auditors assessments of the ethicality of various earnings management choices. ... -
Is 2% the Solution? Experimental Evidence on the New CSR Rule in India
Desai, Naman; Pingali, Viswanath; Tripathy, Arindam (Indian Institute of Management Ahmedabad, 2015)The Indian government became the first regulator in the world to mandate a minimum CSR spending on certain specified social welfare activities. Prior research in psychology indicates that individuals tend to focus heavily ...