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Auditor and audit committee independence in India

Jayati Sarkar (jayati@igidr.ac.in) and Subrata Sarkar (ssarkar@igidr.ac.in)
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Jayati Sarkar: Indira Gandhi Institute of Development Research

Indira Gandhi Institute of Development Research, Mumbai Working Papers from Indira Gandhi Institute of Development Research, Mumbai, India

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.

Keywords: Corporate governance; India; auditor independence; audit committee independence (search for similar items in EconPapers)
JEL-codes: G34 G38 (search for similar items in EconPapers)
Pages: 44 pages
Date: 2010-10
New Economics Papers: this item is included in nep-acc, nep-cfn and nep-cis
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Citations: View citations in EconPapers (2)

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Working Paper: Auditor and Audit Committee Independence in India (2010) Downloads
Working Paper: Auditor and Audit Committee Independence in India (2010) Downloads
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