This paper examines the effect of SAS No. 99 recommended group brainstorming on the auditor’s search for potential material misstatements and assessments of fraud risk in the presence of different levels of pressures and opportunities. We argue that there are potential differences in the...

In this study we examine the fee premiums earned by Big 4 auditors (B4As) in India. We then try to determine the primary cause of the fee premiums in an Indian context. The B4As charge fee premiums for two primary reasons. First they are considered to be a potential indemnifier of losses for the...

The National Rural health Mission created 24X7 Primary Health Centres in order to provide basic emergency and obstetric services to women. The current study looked into how far the above NRHM objective has been met. Our study used the case methodology based on the WHO framework for providing...

Infrastructure projects, given their long life, require long term financing. The main sources of long term financings are insurance and pension funds who seek long term investments with low credit risk. However, in India household financial savings are mainly invested in bank deposits. Insurance...

Organizations and Institutions are platforms of learning and growth. It is left for us to choose our path and give and get the best during the time we are associated with it as a stake holder. This paper is a narrative of forty years of association of the author with IIMA-21 years on a full time...