R. Narayanaswamy

Indian Institute of Management (IIMB), Bangalore

Bannerghatta Road

Bangalore, Karnataka 560076

India

SCHOLARLY PAPERS

5

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Ideas:
“  Mandatory audit firm rotation in India Non-GAAP earnings: Use and abuse in India Auditor resignations in India  ”

Scholarly Papers (5)

1.

The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India

IIM Bangalore Research Paper No. 582 (2019)
Number of pages: 31 Posted: 26 Mar 2019
R. Narayanaswamy and Kannan Raghunandan
Indian Institute of Management (IIMB), Bangalore and Florida International University (FIU) - School of Accounting
Downloads 737 (42,349)
Citation 2

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auditor changes; audit fees; audit quality; audit market concentration

2.

Satyam Failure and Changes in Indian Audit Committees

IIM Bangalore Research Paper No. 471
Number of pages: 20 Posted: 08 Nov 2014
R. Narayanaswamy, Kannan Raghunandan and Dasaratha V. Rama
Indian Institute of Management (IIMB), Bangalore, Florida International University (FIU) - School of Accounting and Florida International University (FIU)
Downloads 559 (60,690)
Citation 1

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audit committee; Satyam; India; corporate governance

3.

Political Connections and Earnings Quality: Evidence from India

IIM Bangalore Research Paper No. 433
Number of pages: 21 Posted: 25 Nov 2013
R. Narayanaswamy
Indian Institute of Management (IIMB), Bangalore
Downloads 422 (85,499)
Citation 1

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political connections, earnings management, India

4.

The Challenge of Accounting Standards: A Critical Perspective

IIM Bangalore Research Paper No. 14
Number of pages: 24 Posted: 02 Dec 2012
R. Narayanaswamy
Indian Institute of Management (IIMB), Bangalore
Downloads 83 (362,304)

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5.

The Use and Abuse of Non-GAAP Financial Measures: An Exploratory Study of Indian Companies

IIM Bangalore Research Paper No. 637
Number of pages: 16 Posted: 19 Mar 2021
R. Narayanaswamy
Indian Institute of Management (IIMB), Bangalore
Downloads 31 (558,647)

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non-GAAP earnings, reporting consistency, earnings comparability