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Corporate Governance in the Indian Context

Narayanaswamy R, Raghunandan K and Rama D V
Journal Name
Accounting Horizons
Journal Publication
others
Publication Year
2012
Journal Publications Functional Area
Finance & Accounting
Publication Date
Vol. 26, Issue 3, September 2012, P 583-599
Abstract

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.

Author(s) Name: Narayanaswamy R, Raghunandan K and Rama D V
Journal Name : Accounting Horizons
Volume : Vol. 26, Issue 3, September 2012, P 583-599
Year of Publication : 2012
Abstract :

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.