Auditor and audit committee independence in India

Show simple item record

dc.contributor.author Sarkar, Jayati
dc.contributor.author Sarkar, Subrata
dc.date.accessioned 2012-06-02T05:55:05Z
dc.date.available 2012-06-02T05:55:05Z
dc.date.issued 2012-06-02
dc.identifier.uri http://hdl.handle.net/2275/124
dc.description.abstract This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US. This is followed by a discussion of the existing research on the effectiveness of audit committees and audit independence in corporate governance. Recent trends in audit committee and auditor characteristics for a sample of large listed companies in the Indian corporate sector are then discussed. The article concludes by suggesting some governance reforms that may be considered to further strengthen auditor independence and the functioning of audit committees in India. en_US
dc.language.iso en en_US
dc.relation.ispartofseries WP;WP-2010-020
dc.subject Corporate governance en_US
dc.subject India en_US
dc.subject Auditor independence en_US
dc.subject Audit committee independence en_US
dc.title Auditor and audit committee independence in India en_US
dc.type Working Paper en_US

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace

Advanced Search


My Account