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The impact of self-deception and professional skepticism on perceptions of ethicality
(JAI Press, 2017)
This paper examines the impact of two contradictory psychological traits, self-deception (SD) and professional skepticism (PS), on individuals' assessment of ethicality of various earnings management choices. Whereas, SD ...
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. ...
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 ...