Corporate Governance in the Indian Context

Citation
R. Narayanaswamy, et al., Corporate Governance in the Indian Context, Accounting horizons , 26(3), 2012, pp. 583-599
Journal title
ISSN journal
08887993
Volume
26
Issue
3
Year of publication
2012
Pages
583 - 599
Database
ACNP
SICI code
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.