期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：1
页码：1-7
出版社：Dunarea de Jos University of Galati
摘要：In today’s scenario, corporate governance has become a very important concern in India as
many scams have been emerging in the recent past in many companies in public and
private sectors in India that have their roots in the governance-related misadventures . The
current study is aimed at studying the relationship between auditing and corporate
governance. It highlights the role of responsible auditing as a tool for improving the
corporate governance practices in Indian companies. Ten leading companies have been
selected based on their market capitalization to analyze auditing practices in India. Further,
to gain a deeper insight into the anatomy of corporate scams and to understand the causes
of governance failures in Indian companies, the recent PNB scam has also been analyzed in
detail. The findings of the study are expected to be useful to companies in implementing
better governance practices and to regulators in formulating more effective codes and
standards for enforcing good governance.
关键词：Auditing; Corporate Governance;
Indian Corporate Sector; PNB Scam
