Santanu Mitra

Wayne State University - School of Business Administration

Associate Professor

Detroit, MI 48202

United States

SCHOLARLY PAPERS

5

DOWNLOADS

650

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (5)

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

Number of pages: 48 Posted: 21 Feb 2010
Santanu Mitra and Mahmud Hossain
Wayne State University - School of Business Administration and University of Memphis - Fogelman College of Business and Economics
Downloads 428 (80,980)
Citation 1

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Discretionary accruals, internal control ineffectiveness/weakness, SOX Section 404, auditor’s industry specialization, earnings quality, Big 4 clients

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

Number of pages: 48 Posted: 04 May 2010
Santanu Mitra and Mahmud Hossain
Wayne State University - School of Business Administration and University of Memphis - Fogelman College of Business and Economics
Downloads 222 (164,473)
Citation 1

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Discretionary accruals, internal control ineffectiveness/weakness, SOX Section 404, auditor’s industry specialization, earnings quality, Big 4 clients

2.

Does Late 10k Filing Impact Companies’ Financial Reporting Strategy? Evidence from Discretionary Accruals and Real Transaction Management

Journal of Business Finance & Accounting, Vol. 46, Issue 5-6, pp. 569-607, 2019
Number of pages: 39 Posted: 27 May 2020
Santanu Mitra, Talal Al‐Hayale and Mahmud Hossain
Wayne State University - School of Business Administration, University of Windsor and American University of Sharjah
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auditor's scrutiny, big 4 auditors, discretionary accruals management, earnings benchmarks, financial restatements, internal control weaknesses, late 10K filing, professional community, real transaction management, trade‐offs

3.

Narrative Disclosures, Firm Life Cycle, and Audit Fees

International Journal of Auditing, Vol. 23, Issue 3, pp. 403-423, 2019
Number of pages: 21 Posted: 23 May 2020
Iona College, King Fahd University of Petroleum & Minerals - Department of Accounting and MIS, Wayne State University - School of Business Administration and American University of Sharjah
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audit fees, firm life cycle, qualitative disclosure

4.

Preface To: Perceptions of Non-Accounting Business Majors About the Managerial Accounting Course

Pacific Basin Financial Markets and Policies
Posted: 20 Oct 2009 Last Revised: 03 May 2010
Mahmud Hossain, Cynthia Heagy and Santanu Mitra
University of Memphis - Fogelman College of Business and Economics, University of Houston, Clear Lake and Wayne State University - School of Business Administration

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Managerial accounting, non-accounting majors, perceptions

5.

U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita

Journal of Accounting and Public Policy, Vol. 26, No. 6, 2007
Posted: 27 Nov 2007
Donal Byard, Mahmud Hossain and Santanu Mitra
City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Memphis - Fogelman College of Business and Economics and Wayne State University - School of Business Administration

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Earnings management, oil industry, hurricane Katrina