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Now showing items 11-20 of 29
Are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(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 ...
Impact of continuous auditing on earnings quality and audit fees
(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 ...
Selective perception and group brainstorming: an investigation of auditors' fraud risk assessment
(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 ...
The effects of volunteerism on self-deception and locus of control
(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, ...
The impact of psychological traits on judgments related to ethics
(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. ...
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. ...
Selective perceptions and group brainstorming: an investigation of auditors’ fraud risk assessment
(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 ...
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
(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 ...
Setco Automotive Ltd: Drivers of a Successful Turnaround
(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
(Indian Institute of Management Ahmedabad, 2019-02-27)