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Keywords: India
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Journal Articles
Financial innovation and gender dynamics: a comparative study of male and female FinTech adoption in emerging economies
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International Journal of Accounting and Information Management (2025) 33 (2): 334–353.
Published: 08 August 2024
... only Awareness Blockchain Gender FinTech adoption Innovation India During remarkable digital advancement, financial technology (FinTech) has seamlessly become an essential part of our daily routines. Since the moment we wake up verifying our balances on mobile banking apps...
Journal Articles
Board gender diversity and voluntary disclosure: moderation of family ownership in India
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International Journal of Accounting and Information Management (2024) 32 (5): 749–772.
Published: 05 June 2024
...Rupjyoti Saha; Santi Gopal Maji Purpose Given the dominance of family ownership in India, this paper aims to examine whether the impact of board gender diversity (BGD) on voluntary disclosure (VD) is moderated by family ownership. Design/methodology/approach Based on a panel data set...
Journal Articles
Mandatory auditor rotation and audit quality
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International Journal of Accounting and Information Management (2023) 31 (4): 585–599.
Published: 18 July 2023
... in India. Design/methodology/approach Using a unique setting in which MAR was required from 2017 to 2018 onwards in India, this study provides empirical evidence of the impact of MAR regulation on audit quality (modified audit opinion). The study uses data for 714 firms (4,284 firms) for six years...
Journal Articles
The influence of country of origin and espoused national culture on whistleblowing behavior
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International Journal of Accounting and Information Management (2021) 29 (2): 228–246.
Published: 14 December 2020
... studies typically compare a sample from a Western nation such as the USA or Canada, against a sample from an Asian country such as China (Keenan, 2007 and Zhuang et al., 2005), Taiwan (Brody et al., 1999) or India (Keenan, 2002). The justification for this type of comparison...
Journal Articles
Consequences and determinants of IFRS convergence in India
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International Journal of Accounting and Information Management (2020) 28 (2): 303–322.
Published: 09 March 2020
... structure, ownership and auditor type. Originality/value This paper contributes to the literature of IFRS convergence in India by providing rational analysis of the differences between IFRS, Indian converged GAAP and Indian local GAAP among companies and its impact on accounting values. Vincent...
Journal Articles
Whistleblowing in India: evidence from accounting students and professionals
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International Journal of Accounting and Information Management (2020) 28 (1): 126–146.
Published: 28 January 2020
...Richard G. Brody; Gaurav Gupta; Todd White Purpose The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India. Design/methodology/approach Using a case-based approach, data were collected from 263...
Journal Articles
Leverage and firm investment: the role of information asymmetry and growth
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International Journal of Accounting and Information Management (2019) 27 (1): 56–73.
Published: 04 March 2019
...–investment relationship is driven by the level of information asymmetry. India Leverage Information asymmetry Investment This paper provides a new contribution to the existing literature by examining the effect of firm leverage on investment with a specific focus on Indian firms. It also...
