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Are auditors unable to detect classification shifting or merely not willing to report it? evidence from India
(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 ...
Impact of continuous auditing on earnings quality and audit fees
(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 ...