Browsing by Subject "Big 4 auditors"
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Are big 4 audit fee premiums always related to superior audit quality? evidence from India’s unique audit market
(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. ... -
Do Big 4 auditors limit classification shifting? evidence from India
(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 ... -
A research note: are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(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 ...