Business, Management and Accounting
4 years ago

Audit Committees Curb Corporate Fraud, Boost Transparency for Investors

1 view
˜The œICFAI Journal of Corporate Governance
A Study of CEO Duality, Audit Committees and Corporate Governance in Companies Listed in BSE 200 Index
M D Saibaba, Valeed Ahmad Ansari

Paper Summary

The article examines how having independent audit committees and separate CEO and chairman roles affect the performance of companies in the BSE 200 index. Audit committees help improve financial controls and reduce fraud, while separate CEO and chairman roles can lead to better governance. The study suggests that companies with active and independent audit committees are less likely to have misleading financial statements and earnings mismanagement.

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