Corporate Governance in the Indian Context

被引:84
作者
Narayanaswamy, R. [2 ]
Raghunandan, K. [1 ]
Rama, Dasaratha V. [1 ]
机构
[1] Florida Int Univ, Miami, FL 33199 USA
[2] Indian Inst Management Bangalore, Bangalore, Karnataka, India
关键词
India; corporate governance; accounting; auditing;
D O I
10.2308/acch-50179
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
We provide a brief overview of corporate governance in India, including a description of Indian contextual differences (as compared to the U.S. and elsewhere) and a discussion of the major events contributing to the evolution of India's corporate governance/accounting/auditing practices since economic deregulation in 1991. We also offer an agenda for future research on important Indian governance/accounting/auditing issues, and briefly address accounting practice implications.
引用
收藏
页码:583 / 599
页数:17
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