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Audit Committees And Corporate Accountability: A Cross-Jurisdictional Examination




Thatikonda Suhitha, BBA LLB (Hons.), Mahindra University, Hyderabad.


ABSTRACT


The paper examines Audit Committee’s role in improving financial transparency in companies around the World. The paper focuses on legal, functional and real-life significance of audit committee in strengthening corporate governance frameworks across various jurisdictions. The paper also focuses on the real-time importance of audit committees by way of various examples. A Deep study is conducted to evaluate the Satyam scandal which stands as the best example of failure of audit committee. The paper also examines the provisions and regulations on audit committees in the United States and the United Kingdom. At the end of the paper, the contemporary challenges and recommended reforms are provided to enhance the enforcement of audit committees in real-time scenarios.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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Licensing: 

 

All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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