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Does working for a not-for-profit organization affect the psychology of corruption? evidence from India
(Indian Institute of Management Ahmedabad, 2016-03)
The primary purpose of this study is to examine if volunteering for Not-for-Profit Organizations (NPO) which are involved in providing social welfare services and which actively promote socio-behavioral factors like social ...
Auditors’ consideration of material income-increasing versus material income-decreasing items: are conservatism and risk affected by company level information?
(Indian Institute of Management Ahmedabad, 2016-03)
Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be more conservative and also because the risk of litigation is significantly higher for failing to ...
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 ...