EconPapers    
Economics at your fingertips  
 

Auditor and audit committee independence in India

Jayati Sarkar () and Subrata Sarkar ()
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.igidr.ac.in/pdf/publication/WP-2010-020.pdf (application/pdf)

Related works:
Working Paper: Auditor and Audit Committee Independence in India (2010) Downloads
Working Paper: Auditor and Audit Committee Independence in India (2010) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ind:igiwpp:2010-020

Access Statistics for this paper

More papers in Indira Gandhi Institute of Development Research, Mumbai Working Papers from Indira Gandhi Institute of Development Research, Mumbai, India Contact information at EDIRC.
Bibliographic data for series maintained by Shamprasad M. Pujar ().

 
Page updated 2024-06-11
Handle: RePEc:ind:igiwpp:2010-020