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The effects of fraud risk factors and client characteristics on audit procedures
(Indian Institute of Management Ahmedabad, 2015)
There has been very little prior research examining how the prescriptions of SAS No. 99 map into the auditors’ fraud risk assessment process. SAS No. 99 asks the auditors to consider two major types of fraud (fraudulent ...
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. ...
Selective perceptions and group brainstorming: an investigation of auditors’ fraud risk assessment
(Indian Institute of Management Ahmedabad, 2015)
Individuals in an organizational context are routinely faced with complex problems that are not well defined and that challenge their cognitive capacities. To deal with such complex issues, decision-makers construct ...
The effects of group brainstorming on the auditor’s search for potential misstatements and assessment of fraud risk in the presence of pressures and opportunities
(Indian Institute of Management Ahmedabad, 2015)
This paper examines the effect of SAS No. 99 recommended group brainstorming on the auditor’s search for potential material misstatements and assessments of fraud risk in the presence of different levels of pressures and ...
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 ...