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...

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...

There has been very little prior research examining how the prescriptions of SAS No. 99 map into the auditors’ fraud risk assessment process. SAS No. 99 asks the auditors to consider two major types of fraud (fraudulent financial reporting (FFR) and misappropriation of assets (MOA)) in the...

The present study examines the relationship between Perceived Organizational Support (POS) and work outcomes (work engagement and organization citizenship behaviour) with affective commitment as a mediator and psychological contract breach as a moderator. Drawing from data collected among a...

Building on the job demands-resources, social exchange, and conservation of resources theories, the present study tests the relationship between job characteristics and intention to quit via work engagement as a mediator, and conscientiousness as a moderator. Based on data collected from a...

According to international statistics, India is reckoned to be among the most corrupt countries of the world. One of the ways in which corruption can occur at the point of public service delivery is through payment of bribes to access or expedite these services. Other less overt, but equally...

Secondary education is, perhaps, the most important part of an individual’s education as it is during these years that a student decides what she is going to take up for further education and how she is going to earn her daily bread. The present chapter examines the secondary and higher...