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Audit committee and corporate governance-an overview of committees reports and recommendations

Author:

Sujatha, N., Dr. Muninarayanappa, M. and Dr. Sathyanarayana

Subject Area:

Social Sciences and Humanities

Abstract:

Nowadays, an audit committee (AC) is being looked upon as a distinct culture for CG and has received a 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 Security Exchange and Board of India (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 practices to the benefit of the corporation and all its stakeholders.

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