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Impact of company level information on auditor conservatism

Desai, Naman - In: Review of accounting & finance 15 (2016) 4, pp. 518-532

Persistent link: https://www.econbiz.de/10011645429

Impact of company level information on auditor conservatism

Desai, Naman - In: Review of Accounting and Finance 15 (2016) 4, pp. 518-532

Purpose Auditors tend to focus more on income-increasing items compared to income-decreasing items because they are trained to be conservative and also because the risk of litigation is significantly higher for failing to detect material income-increasing items compared to material...

Persistent link: https://www.econbiz.de/10014989941

The impact of self-deception and professional skepticism on perceptions of ethicality

Agarwalla, Sobhesh Kumar; Desai, Naman; Tripathy, Arindam - In: Advances in accounting : a research annual 37 (2017), pp. 85-93

Persistent link: https://www.econbiz.de/10011846662

An examination of factors driving Big 4 audit fee premiums : evidence from India's audit market

Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar - In: Accounting horizons : a quarterly publication of the … 33 (2019) 2, pp. 43-58

Persistent link: https://www.econbiz.de/10012117555

Selective perception and group brainstorming : an investigation of auditors' fraud risk assessment

Desai, Naman; Gupta, Vishal - In: International journal of behavioural accounting and finance 6 (2016) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10012250971

Do Big 4 auditors limit classification shifting? : evidence from India

Nagar, Neerav; Desai, Naman; Jacob, Joshy - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-10

Persistent link: https://www.econbiz.de/10012506851

The impact of implicit theories of personality malleability on opportunistic financial reporting

Desai, Naman; Jain, Shailendra Pratap; Jain, Shalini Sarin - In: Journal of business research : JBR 116 (2020), pp. 258-265

Persistent link: https://www.econbiz.de/10012257603

Voting on auditor ratification by shareholder type : impact of institutional shareholder dissent on nas fees and audit quality

Purohit, Siddharth; Desai, Naman - 2025

Persistent link: https://www.econbiz.de/10015358858

Choosing beyond compliance over dormancy : corporate response to India's mandatory CSR expenditure law

Jain, Shalini; Desai, Naman; Pingali, Viswanath; … - In: Management and organization review : MOR ; the official … 19 (2023) 3, pp. 594-623

Persistent link: https://www.econbiz.de/10014317938