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Keywords: India
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Journal Articles
International Journal of Accounting and Information Management (2025) 33 (2): 334–353.
Published: 08 August 2024
... 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Awareness Blockchain Gender FinTech adoption Innovation India During remarkable digital advancement, financial technology (FinTech) has seamlessly become an essential part of our daily...
Journal Articles
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
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
International Journal of Accounting and Information Management (2021) 29 (2): 228–246.
Published: 14 December 2020
...-based approach to collect data from accounting students in India and the USA. The scenario portrays a small movie theater business with weak internal controls that allow for fraud to occur and create a possible whistleblowing situation. In the following sections, we discuss the existing literature...
Journal Articles
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. Regarding...
Journal Articles
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
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. © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only India Leverage Information asymmetry Investment G14 G30 G31 G32 This paper provides a new contribution...
