Search
Now showing items 21-29 of 29
Is 2% the Solution? Experimental Evidence on the New CSR Rule in India
(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 ...
An examination of factors driving big 4 audit fee premiums: evidence from India's audit market
(American Accounting Association (AAA), 2018-10)
This study examines fee premiums earned by Big 4 auditors in India and identifies the primary reason for such fee premiums. There are three primary drivers of Big 4 fee premiums. First, Big 4 auditors charge a fee premium ...
An examination of factors driving big 4 audit fee premiums: Evidence from India’s audit market
(American Accounting Association, 2019)
This study examines fee premiums earned by Big 4 auditors in India and identifies the primary reason
for such fee premiums. There are three primary drivers of Big 4 fee premiums. Big 4 auditors charge a fee premium
for ...
The mandatory CSR law's 2% solution
(2015-08-17)
The impact of implicit theories of personality malleability on opportunistic financial reporting
(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 ...
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 ...
Voting on auditor ratification by shareholder type: impact of institutional shareholder dissent on NAS fees and audit quality
(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 ...
Choosing beyond compliance over dormancy: corporate response to India's mandatory CSR expenditure law
(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 ...
Understanding the Theoretical Underpinnings of Corporate Fraud
(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 ...