Editors’ preface to special issue: Accounting in India

We are delighted to publish ‘‘Accounting in India”, the special issue of the Journal of International Accounting, Auditing, and Taxation (JIAAT). The Indian economy recently became the sixth-largest economy, surpassing France. India is also a strategic trade partner of the U.S. and a favorite destination for offshoring various business functions, including accounting. However, Indian accounting issues have not been sufficiently addressed in the leading accounting journals. We aim to fill this gap with the publication of the special issue. The seven articles in this issue cover various topics related to earnings quality, including classification shifting, other forms of earnings management, audit and non-audit fees and their effect on earnings quality, and international financial reporting standards (IFRS).