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Audit in Corporate Governance

Asish K. Bhattacharyya

in Corporate Governance in India: Change and Continuity

Published in print:
2016
Published Online:
December 2016
ISBN:
9780199469321
eISBN:
9780199087532
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199469321.003.0013
Subject:
Business and Management, Corporate Governance and Accountability

This chapter examines the role of the statutory auditor and internal auditor in corporate governance. It reviews the literature to understand the factors that determine the quality of external audit ... More


Corporate Governance in India: Change and Continuity

Asish K. Bhattacharyya (ed.)

Published in print:
2016
Published Online:
December 2016
ISBN:
9780199469321
eISBN:
9780199087532
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199469321.001.0001
Subject:
Business and Management, Corporate Governance and Accountability

The Companies Act 2013 (hereafter, the act) and the revised code of corporate governance issued by the Securities and Exchange Board of India (SEBI), incorporated in Clause 49 of the Equity Listing ... More


The Context, the Catalyst, and the Birth of the Committee

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0003
Subject:
Business and Management, Corporate Governance and Accountability, Business History

By the start of the 1990s, the papers in the Cadbury Archive show that there were a number of different groups concerned about the issues identified and discussed in the first chapter. This chapter ... More


‘Labouring in a Vineyard’

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0004
Subject:
Business and Management, Corporate Governance and Accountability, Business History

This chapter examines the workings of the Committee in 1991 and 1992, through its monthly meetings and the extensive records of the submissions made verbally and in writing. It documents the many ... More


From the Draft to the Final Report

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0005
Subject:
Business and Management, Corporate Governance and Accountability, Business History

In this chapter the responses to the draft report are described, based on media reports of the reactions of significant figures in the business and accounting worlds and public comment, as well as ... More


Launching the Final Report: The Devil is in the Detail

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0006
Subject:
Business and Management, Corporate Governance and Accountability, Business History

The final report and Code of Best Practice were published on 1 December 1992. This chapter maps the initial reaction to this, drawing on contemporary commentary in the media and professional press ... More


What Happened Next

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0008
Subject:
Business and Management, Corporate Governance and Accountability, Business History

This chapter describes the events of the period following the disbanding of the Committee, including the publication of the report of the Greenbury Study Group on directors’ remuneration and the ... More


Integrity of the Financial Reporting Process: Demystifying the Role of Audit Committees

Naveen Kumar Srivastava and Kaushik Dutta

in Corporate Governance in India: Change and Continuity

Published in print:
2016
Published Online:
December 2016
ISBN:
9780199469321
eISBN:
9780199087532
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199469321.003.0014
Subject:
Business and Management, Corporate Governance and Accountability

Integrity of financial and public information issued by companies is the cornerstone of a strong capital market. The concept of audit committee emerged to ensure that entities uphold public interest ... More


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