K
K.R. Subramanyam
Researcher at K S Hegde Medical Academy
Publications - 74
Citations - 13753
K.R. Subramanyam is an academic researcher from K S Hegde Medical Academy. The author has contributed to research in topics: Earnings & Going concern. The author has an hindex of 34, co-authored 69 publications receiving 13014 citations. Previous affiliations of K.R. Subramanyam include Indian School of Business & University of Southern California.
Papers
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The Effect of Audit Quality on Earnings Management
TL;DR: In this article, the authors examined the relation between audit quality and earnings management and found that clients of non-Big Six auditors report discretionary accruals that increase income relatively more than the discretionary accumruals reported by clients of big six auditors.
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The pricing of discretionary accruals
TL;DR: In this paper, the authors examined if the stock market prices discretionary accruals and found that, on average, the market attaches value to discretionary items and that discretionary items predict future profitability and dividend changes.
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Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions
TL;DR: The authors found no evidence that non-audit service fees impair auditor independence, where independence is surrogated by auditors' propensity to issue going concern audit opinions, suggesting that auditors behave with relatively greater independence towards these clients.
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Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
TL;DR: In this paper, the authors find no significant association between non-audit service fees and impaired auditor independence, where auditor independence is surrogated by auditors propensity to issue going concern audit opinions.
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Auditor changes and discretionary accruals
Mark L. DeFond,K.R. Subramanyam +1 more
TL;DR: In this paper, a sample of auditor change firms was used to find that discretionary accruals are income decreasing during the last year with the predecessor auditor and generally insignificant during the first year with a successor.