Santanu Mitra

Wayne State University - School of Business Administration

Associate Professor

Detroit, MI 48202

United States

SCHOLARLY PAPERS

5

DOWNLOADS

667

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 438 (91,822)
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 227 (185,343)
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.

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
Downloads 2 (859,136)
Citation 1

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audit fees, firm life cycle, qualitative disclosure

3.

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
Downloads 0 (890,611)

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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

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