Browsing Working Papers by Author "Desai, Naman"
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Are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
Desai, Naman; Nagar, Neerav (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 ... -
Are big 4 audit fee premiums always related to superior audit quality? evidence from India’s unique audit market
Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar (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. ... -
Auditors’ consideration of material income-increasing versus material income-decreasing items: are conservatism and risk affected by company level information?
Desai, Naman (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 ... -
Does working for a not-for-profit organization affect the psychology of corruption? evidence from India
Desai, Naman (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 ... -
The effects of fraud risk factors and client characteristics on audit procedures
Desai, Naman (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 effects of group brainstorming on the auditor’s search for potential misstatements and assessment of fraud risk in the presence of pressures and opportunities
Desai, Naman (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 ... -
Impact of continuous auditing on earnings quality and audit fees
Desai, Naman; Jacob, Joshy; Tripathy, Arindam (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 ... -
The impact of psychological traits on judgments related to ethics
Agarwalla, Sobhesh Kumar; Desai, Naman; Tripathy, Arindam (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. ... -
Is 2% the Solution? Experimental Evidence on the New CSR Rule in India
Desai, Naman; Pingali, Viswanath; Tripathy, Arindam (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 ... -
Selective perceptions and group brainstorming: an investigation of auditors’ fraud risk assessment
Desai, Naman; Gupta, Vishal (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 ...