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Corporate Governance: A Look through the Auditing Lens with reference to India

Author

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  • Shalini TALWAR

    (K J Somaiya Institute of Management Studies and Research, Mumbai, India)

  • Chitra PUNDIR

    (K J Somaiya Institute of Management Studies and Research, Mumbai, India)

Abstract

In today’s scenario, corporate governance has become a very important concern in India as many scams have been emerging in the recent past in many companies in public and private sectors in India that have their roots in the governance-related misadventures . The current study is aimed at studying the relationship between auditing and corporate governance. It highlights the role of responsible auditing as a tool for improving the corporate governance practices in Indian companies. Ten leading companies have been selected based on their market capitalization to analyze auditing practices in India. Further, to gain a deeper insight into the anatomy of corporate scams and to understand the causes of governance failures in Indian companies, the recent PNB scam has also been analyzed in detail. The findings of the study are expected to be useful to companies in implementing better governance practices and to regulators in formulating more effective codes and standards for enforcing good governance.

Suggested Citation

  • Shalini TALWAR & Chitra PUNDIR, 2019. "Corporate Governance: A Look through the Auditing Lens with reference to India," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 78-84.
  • Handle: RePEc:ddj:fseeai:y:2019:i:1:p:78-84
    DOI: https://doi.org/10.35219/eai158404099
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    References listed on IDEAS

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