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This repository provides metadata of IIMB Publications and aimed at creating and preserving an archive of Institution scholarship. IIMB Publications include Articles, Working Papers (FULL TEXT), Book Chapters published by Faculty, Doctoral Dissertations by FPM Scholars and Project reports of Students enrolled in various courses of IIMB.
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https://repository.iimb.ac.in/handle/2074/21445| Title: | Related party transactions and audit fees: Indian evidence | Authors: | Kushwaha, Narendra Nath Anand, Abhinav Jayadev, M Raghunandan, K |
Keywords: | Auditing;Audit risk;Audit fees;Related party transactions;Corporate governance | Issue Date: | 2022 | Publisher: | Indian Institute of Management Bangalore | Series/Report no.: | IIMB Working Paper-667 | Abstract: | We examine the effect of related party transactions (RPTs) on audit fees in Indian public companies. RPTs can be used to manipulate financial statements as well as transfer wealth between firms and their related parties, and the presence of RPTs increases audit risk. We find that related party sales are associated with 17.4 percent increase in audit fees, indicating that such transactions increase the audit risk and require significant additional audit effort. | URI: | https://repository.iimb.ac.in/handle/2074/21445 |
| Appears in Collections: | 2022 |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| WP_IIMB_667.pdf | 590.17 kB | Adobe PDF | View/Open |
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