Examining the Role of Audit Practices on Corporate Governance in India
- Version
- Download 2
- File Size 325.25 KB
- File Count 1
- Create Date 23 May 2025
- Last Updated 23 May 2025
Examining the Role of Audit Practices on Corporate Governance in India
Authors:
Dr. Shara Khalid
Al-Barkaat Institute of Management Studies
Aligarh, India
Dr. Hena Naaz
Al-Barkaat Institute of Management Studies
Aligarh, India
Abstract: Corporate governance is an essential aspect of any organization, as it ensures that the management of a company operates in the best interest of the stakeholders. The audit practices have a critical role in ensuring effective corporate governance by providing an independent assessment of the financial statements and internal controls of the organization. This paper provides a review of the literature on the role of audit practices on corporate governance. The paper begins by defining corporate governance and audit practices and explores their relationship. It then reviews the empirical literature on the effect of audit practices on corporate governance, including the audit committee, auditor independence, and the quality of financial reporting. Finally, the paper concludes with recommendations for future research.
Keywords: Corporate governance, audit practices, financial statements, financial reporting.
Download