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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 ...
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 ...