Editors’ preface to special issue: Accounting in India

Gujarathi, M R and Gupta, G and Kallapur, S (2022) Editors’ preface to special issue: Accounting in India. Journal of International Accounting, Auditing and Taxation, 49: 100521. ISSN 1061-9518

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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).

Item Type: Article
Subjects: Accounting
Date Deposited: 28 Dec 2022 04:24
Last Modified: 11 Jul 2023 19:53
URI: https://eprints.exchange.isb.edu/id/eprint/1661

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