Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Corporate governance through an audit committee: an empirical study

    Access Status
    Fulltext not available
    Authors
    Lal Bhasin, M.
    Shaikh, Junaid
    Date
    2012
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Lal Bhasin, Madan and Shaikh, Junaid. 2012. Corporate governance through an audit committee: an empirical study. International Journal of Managerial and Financial Accounting (IJMFA). 4 (4): pp. 339-365.
    Source Title
    International Journal of Managerial and Financial Accounting (IJMFA)
    DOI
    10.1504/IJMFA.2012.049676
    ISSN
    1753-6723
    URI
    http://hdl.handle.net/20.500.11937/23131
    Collection
    • Curtin Research Publications
    Abstract

    Even though there are many measures to put corporate governance (CG) in place and practise, an important tool essential for the success is the efficacy and effective functioning of an audit committee (AC). Nowadays, an AC is being looked upon as a distinct culture for CG and has received wide-publicity across the globe. Government authorities, regulators and international bodies all have indicated that they view an AC as a potentially powerful tool that can enhance the reliability and transparency of financial information. Being mandatory under SEBI's clause 49 of the listing agreement, an AC can be of great help to the board in implementing, monitoring and continuing 'good' CG practises to the benefit of the corporation and all its stakeholders. This study performs a 'content' analysis on the AC reports of the top 500 listed companies in India during 2005 to 2008 to determine the information content of these reports and the extent to which these reports conform to the clause 49 requirements of the SEBI. Also, discussed are the various trends about an AC characteristics viz., size, composition, activity, as well as the extent of non-audit services provided by auditors in the top 500 listed Indian companies.

    Related items

    Showing items related by title, author, creator and subject.

    • Board of Director Characteristics and Audit Report Lag: Australian Evidence
      Singh, Harjinder; Sultana, Nigar (2012)
      This study examines whether board of director's independence, financial expertise, gender, corporate governance experience and diligence impact the audit report lag exhibited by Australian publicly listed firms. Using a ...
    • Determinants of voluntary disclosure for Vietnamese listed firms
      Vu, Kelly Bao Anh Huynh (2012)
      Using a positivist empirical approach, this thesis extends the existing literature by examining the Vietnamese accounting and financial reporting environment using contemporary data.Regression analysis reveals some ...
    • Factors determining social and environmental reporting by Indian textile and apparel firms: A test of legitimacy theory
      Nurhayati, Ratna; Taylor, Grantley; Rusmin, Rusmin; Tower, Greg; Chatterjee, B. (2016)
      © 2016 Emerald Group Publishing Limited.Purpose-The purpose of this research is to investigate the factors determining the social and environmental reporting (SER) of Indian textile and apparel (TA) firms. Design/method ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.