Does auditor reputation affect related party transactions? evidence from india

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dc.contributor.advisorKushwaha, Narendra Nath
dc.contributor.authorPatel, Ummehani
dc.date.accessioned2025-09-16T22:07:58Z
dc.date.available2025-09-16T22:07:58Z
dc.date.issued2023
dc.description.abstractThis study examines the effect of auditor reputation on related party transactions (RPTs) in Indian listed companies. Using 7482 firm-year observations from 2011-2020, I find that auditor reputation is associated with better disclosure of RPTs in Indian companies, i.e., firms audited by reputed auditors (BIG4) report more RPTs. Further, this study provides evidence that the disclosure of RPTs improved after implementing the Companies Act in 2013, possibly due to a more transparent environment for the identification and disclosure of RPTs.
dc.description.degreeBachelor of Business Administration (Hons.)
dc.identifier.urihttps://ir.ahduni.edu.in/handle/123456789/5670
dc.language.isoen
dc.publisherAhmedabad University
dc.sourceAmrut Mody School of Management
dc.subjectAuditor Reputation
dc.subjectRelated Party Transactions (RPTs)
dc.subjectCorporate Governance
dc.subjectCompanies Act 2013
dc.titleDoes auditor reputation affect related party transactions? evidence from india
dc.typeThesis

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