Business, Management and Accounting
8 years ago

Independent Boards Demand Higher Auditor Fees, Boosting Corporate Transparency

1 view
SSRN Electronic Journal
Board Characteristics, Audit Committee Independence and Auditor Fees: An Empirical Analysis of Indian Corporate Sector
Kumar Rajnish

Paper Summary

The study looked at how the characteristics of board members and audit committees in Indian companies affect auditor fees. They analyzed the top 100 companies on the National Stock Exchange in 2012-13. The researchers found that having an independent board with more independent directors led to higher audit fees. However, the characteristics of the audit committee did not have a significant impact on auditor fees. This suggests that having an independent and experienced board is important for ensuring high-quality audits in Indian companies.

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