Corporate Governance in the Indian Context

被引：79

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

来源：

ACCOUNTING HORIZONS | 2012年 / 26卷 / 03期

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

页码：583 / 599

页数：17

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