Satyam failure and changes in Indian audit committees

Description

Audit committees have received considerable attention globally in recent years. We examine the effects of the Satyam failure on changes in the composition and functioning of Indian audit committees. A corporate collapse that shook India's markets and regulators, and widely noted of as "India's Enron", should have led to major improvements in the functioning of audit committees of Indian companies. Our empirical results show that the Satyam failure had a limited effect on Indian audit committees.

Publication Date

1-1-2014

Keywords

Audit committee, Satyam, India, Corporate governance

Conference

JAAF Conference, 8-10 January, 2015, Mumbai, India

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