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Available. Open Access. Open Access
Article
Publication date: 7 November 2023

Deepak Verma, Varun Dawar and Pankaj Chaudhary

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India…

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Abstract

Purpose

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.

Design/methodology/approach

The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.

Findings

The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.

Research limitations/implications

The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.

Practical implications

The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.

Originality/value

To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 May 2021

Mohammed Muneerali Thottoli

The purpose of this paper is to examine the interrelationship of marketing, accounting and auditing with corporate social responsibility (CSR) to determine the benefit of CSR…

6254

Abstract

Purpose

The purpose of this paper is to examine the interrelationship of marketing, accounting and auditing with corporate social responsibility (CSR) to determine the benefit of CSR marketing, the responsibility of Board of Directors (BODs) with CSR accounting and the duty of external auditors with CSR that has influence on corporate sector.

Design/methodology/approach

This paper uses exploratory and qualitative data obtained from multiple research methods, to investigate benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR and of its practices by companies’ websites, google search, annual reports and CSR reports from all listed companies in the Muscat Securities Market, Oman. The data are used to critically examine and revise a previously published explanatory framework that identifies interrelationship of CSR marketing, accounting with CSR and auditing with CSR.

Findings

Results indicate that CSR marketing, CSR accounting and CSR auditing are closely interrelated for accepting and implementing CSR requirements by corporates. This finding suggests that the benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR has positively influence on corporate sector. The finding helps to build good image by corporates.

Practical implications

Organizations from developing countries such as Oman should be aware of CSR marketing, CSR accounting and CSR auditing that affects decisions with CSR adoption and implementation by organizations that could also lead to competitive advantage when it operates in developed countries. Though, organizations in developed countries are also equip for higher expectations by applying innovative CSR initiatives.

Originality/value

To the best of the author’s knowledge, this is the first academic literature review on interrelationship of marketing, accounting and auditing with CSR based on evidence from an Oman context. The paper contributes by exploring the benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR which influence on corporate sector.

Details

PSU Research Review, vol. 7 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Available. Open Access. Open Access
Book part
Publication date: 12 October 2022

Nidhi Shrivastava

On 20 March 2020, the four adult convicts of the 2012 Delhi rape case were executed after a long debate regarding the punishment for their crime. The Delhi rape case, unlike…

Abstract

On 20 March 2020, the four adult convicts of the 2012 Delhi rape case were executed after a long debate regarding the punishment for their crime. The Delhi rape case, unlike others, was also given to the fast track court because of the worldwide outrage India received in its aftermath. Otherwise, most rape survivors rarely speak out and if they do, their lives are often endangered and threatened, depending on the severity of the case itself and the perpetrator's rank in the society. Through the analysis of Aniruddha Roy Chowdhury's, 2016 film Pink, and Ajay Bahl's film Section 375 (2019), this chapter explores the different ways in which mainstream Hindi cinema deals with such questions, especially in its depictions of courts. Both these films foreground India's contemporary cultural systems of fear that silence the rape survivors. They also imply that in the court cases, unless the specific court case faces intense global publicity, as was the case of the Delhi gang rape, rape survivors will never want to speak out. Moreover, the rape survivors will also hesitate to file a First Information Report (FIR) – a document that records crimes by the police against their perpetrators – limiting any possibility for justice for them. The laws surrounding rape cases are obscure and complex and finding justice for a rape victim (unless it is on a global level) is not an easy venture in India. At the time of the #metoo movement, the rape laws in India are not designed in such a way to arguably encourage victim-survivors to speak up. Instead, if rape survivors do decide to confront their perpetrators, they not only face ostracisation from society but also the danger of losing loved ones and endanger their lives as well.

Details

Gender Violence, the Law, and Society
Type: Book
ISBN: 978-1-80117-127-4

Keywords

Available. Open Access. Open Access
Article
Publication date: 18 July 2024

Ory Pinco, Irina Iulia Salanta, Ioana Natalia Beleiu and Emil Lucian Crisan

Before the onset of the COVID-19 pandemic, most employees worked from their employers' offices, and new team members were integrated into their roles through standard onboarding…

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Abstract

Purpose

Before the onset of the COVID-19 pandemic, most employees worked from their employers' offices, and new team members were integrated into their roles through standard onboarding procedures. However, in response to the pandemic, organizations quickly reestablished new remote onboarding strategies. As hybrid employment gains popularity, the onboarding process has been affected by the digital transformation (DT) phenomenon, and organizations must now implement remote strategies to onboard new employees.

Design/methodology/approach

In this context, by considering the major changes that happen in the field, the purpose of this article is to provide a literature review of the onboarding process (OP), using the context-interventions-mechanisms-outcomes framework.

Findings

The review identifies four mechanisms describing the complexity of the OP and the impact of DT: basic onboarding, advanced onboarding, integration of newcomers and remote onboarding.

Originality/value

The findings have implications for both HR professionals concerned with onboarding strategy, and researchers studying the OP.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

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