Browsing Working Papers by Author "Tripathy, Arindam"

Now showing items 1-3 of 3

    • 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 ...