Working Papers: Recent submissions
Now showing items 161-180 of 2627
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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 ... -
Does working for a not-for-profit organization affect the psychology of corruption? evidence from India
(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 ... -
Auditors’ consideration of material income-increasing versus material income-decreasing items: are conservatism and risk affected by company level information?
(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 ... -
Attitudinal choquet integrals for strategic decision making
(Indian Institute of Management Ahmedabad, 2016-02)The compensation capabilities of Choquet integral are augmented by providing it with an additional parameter to relate the same with the complex attitudinal character of a decision maker (DM). The resulting operator is ... -
Learning decision models with multinomial logit model through pair-wise preferences
(Indian Institute of Management Ahmedabad, 2016-03)Our goal is to study the behavioral process of a decision maker (DM) that leads to his choice. To this end, we combine the established models of discrete choice with the recent algorithmic advances in the emerging field ... -
Interactive discrete choice models
(Indian Institute of Management Ahmedabad, 2016-03)The interaction among the criteria plays an integral part in the human decision making process. We propose new logit models of discrete choice to give the choice probability, taking into consideration the interaction among ... -
On the class of attitudinal discrete choice models
(Indian Institute of Management Ahmedabad, 2016-03)The complex human attitudinal character plays an important role in the real world decision making. To this end, we present a family of extended probabilistic discrete choice models. The attitude-based variants of multinomial ... -
Information utility based decision support framework
(Indian Institute of Management Ahmedabad, 2016-03)We introduce a novel entropy framework for the computation of utility on the basis of an agent’s subjective evaluation of the granularized information source values. A concept of evaluating agent as an information gain ... -
Discriminative aggregation operators for multi criteria decision making
(Indian Institute of Management Ahmedabad, 2016-02)A general aggregation formalism for multi criteria decision making (MCDM) applications is presented that allows us to represent the existing aggregation operators as well as generate the new ones. Using this formalism, we ... -
Rough information sets
(Indian Institute of Management Ahmedabad, 2016-02)The information sets are recasted as information granules by using the fuzzy equivalence relations. The proposed information granules can be visualized as the entropies corresponding to the information source values, drawn ... -
Soft information set and its application in multi criteria decision making
(Indian Institute of Management Ahmedabad, 2016-03)An information source value is perceived differently by different agents. In this paper, we present a new knowledge representation structure, termed as soft information set (SIS), to provide a parameterized representation ... -
Learning of utilitarian decision model through preferences
(Indian Institute of Management Ahmedabad, 2016-02)Our goal is to study a decision maker (DM)’s behavioral process that leads to his/her choice. We formalize the notion of a DM who is striving to make the best choice among the various alternatives. Concretely, we develop ... -
Intuitionistic fuzzy model of discrete choice
(Indian Institute of Management Ahmedabad, 2016)The discrete choice models yield a decision-maker (DM)’s choices on the basis of the criteria values. In practice, however, the choices depend on the degree of enjoyment that an evaluating agent derives from a criterion, ... -
Uncertainty modeling with information and probabilistic information granules
(Indian Institute of Management Ahmedabad, 2016-02-29)Linguistic representations by human brain are often characterized with an intertwined combination of imprecision (due to incomplete knowledge), vagueness or uncertainty. A powerful framework of information and probabilistic ... -
Merger control for IRPs: Do acquisitions of distressed firms warrant competition scrutiny?
(Indian Institute of Management Ahmedabad, 2020-05-08)In July 2019, the Competition Law Review Committee Report had recommended that Insolvency Resolution Plans (IRP) which result in combinations should be green-channelled. This would mean that IRP combinations would be ... -
Covid-19 crisis, pandemic resilience and linkages to land: An exposition
(Indian Institute of Management Ahmedabad, 2020-05-08)For a COVID-19 like pandemic, the Achilles heel is an unsuspecting villain – rapid and global land use changes. The way governments, businesses and communities see, relate to and use land, not only influences the outbreak ... -
Strategies for solving wicked problems of true uncertainty: Tackling pandemics like Covid-19 (Version: April 13, 2020)
(Indian Institute of Management Ahmedabad, 2020-04-13)This paper has three objectives: first to locate Covid-19 as a ‘wicked problem’ characterized by ‘true uncertainty’ that challenges strategists and unrolls new research agenda; second, to examine the inter-disciplinary and ... -
Further estimations of the likely total infections and deaths Due to COVID19 in select countries (Version 2 dt. April 10, 2020)
(Indian Institute of Management Ahmedabad, 2020-04-13)We had earlier estimated the likely cases and deaths over the course of the pandemic for a number of countries. This was an early attempt and gave somewhat tentative results. With some 7 more days of data being now available, ... -
A quick estimate the likely total infections and deaths due to COVID19 in select countries (Version April 1, 2020)
(Indian Institute of Management Ahmedabad, 2020-04-03)Using a logistic model of cumulative cases and deaths it would soon become possible to give estimates to the final numbers of cases and deaths that are likely on account of COVID19, for countries which have gone through ...