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    • Do Big 4 auditors limit classification shifting? evidence from India 

      Nagar, Neerav; Desai, Naman; Jacob, Joshy (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 ...