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 (Anchor) on the initial information or estimate in a decision making...

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. Whereas, self-deception allows individuals to reduce cognitive dissonance...

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 opportunities. We argue that there are potential differences in the...

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. First they are considered to be a potential indemnifier of losses for the...

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 “belief-structures” which in turn create selective perceptions about...

A firm’s ‘competitive advantage’ is considered to arise from certain ‘factors internal to the firm as postulated by the resource based view’ or from ‘external sources and industry structure.’ However, it remains unclear as to “how” these factors result in competitive advantage,...

The objective of this paper is to review and synthesize the literature of psychological contract in order to provide a comprehensive framework of psychological contract through individual and multi-level analysis. The article provides an inclusive review of antecedents (individual and...

The influence of factors outside the boundaries of organization is largely ignored in the examination of psychological contract. The objective of the current research is to empirically examine the association between industry/sector and psychological contract. The article examines the variation...

Gone are the days when the only branded footwear Indians knew was Bata. After years of economic liberalization, one finds many firms; local, national, and international jostling for consumer attention by producing various types of footwear in Indian market. In fact, today Indian footwear...

Inward FDI flows over 2000-01 from many source countries into India, one of the fastest growing large developing economies in the period, have been explained by an extended gravity model and the an extended allometric models by incorporating other variables such as common language, tax status,...