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Auditor and audit committee independence in India

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Author Info

  • Jayati Sarkar

    ()
    (Indira Gandhi Institute of Development Research)

  • Subrata Sarkar

    ()
    (Indira Gandhi Institute of Development Research)

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.

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File URL: http://www.igidr.ac.in/pdf/publication/WP-2010-020.pdf
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Bibliographic Info

Paper provided by Indira Gandhi Institute of Development Research, Mumbai, India in its series Indira Gandhi Institute of Development Research, Mumbai Working Papers with number 2010-020.

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Length: 44 pages
Date of creation: Oct 2010
Date of revision:
Handle: RePEc:ind:igiwpp:2010-020

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Keywords: Corporate governance; India; auditor independence; audit committee independence;

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References

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  1. Michael Weisbach, 2010. "Corporate Governance," NBER Books, National Bureau of Economic Research, Inc, number weis10-1, octubre-d.
  2. Klein, April, 2002. "Audit committee, board of director characteristics, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 375-400, August.
  3. Jayati Sarkar & Subrata Sarkar, 2005. "Multiple Board Appointments and Firm Performance in Emerging Economies : Evidence from India," Microeconomics Working Papers 22394, East Asian Bureau of Economic Research.
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Cited by:
  1. Madan Lal Bhasin, 2012. "Improving Corporate Governance. The role of Audit Committee Disclosures by Indian Corporations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 128-149, January.

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