How Do Auditors in India Respond to Related Party Transactions?

被引：0

作者：

Kushwaha, Narendra Nath ^{[1
]}

Anand, Abhinav ^{[2
]}

Jayadev, M. ^{[2
,3
]}

Rama, Dasaratha V. ^{[4
]}

机构：

[1] Ahmedabad Univ, Amrut Mody Sch Management Finance Accounting & Con, Ahmadabad, India

[2] Indian Inst Management Kozhikode, Finance Accounting & Control Area, Kozhikode, India

[3] Indian Inst Management Bangalore, Finance & Accounting Area, Bengaluru, India

[4] Florida Int Univ, Coll Business, Dept Informat Syst, Miami, FL USA

来源：

CURRENT ISSUES IN AUDITING | 2025年

关键词：

audit fees; related party transactions; corporate governance; India; CORPORATE GOVERNANCE;

D O I：

10.2308/CIIA-2024-045

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

: This article summarizes the published study "Related Party Transactions Related party transactions (RPTs) in public companies are of concern to regulators in many countries, such as India, because RPTs can be used for wealth extraction by controlling shareholders. Many public companies in India have concentrated ownership and improve corporate governance standards. Kushwaha et al. (2024) show that related party sales are associated with higher audit fees and auditor resignations after the when companies have material RPTs in non-Western markets.

引用

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