{"id":"https://openalex.org/W1998669682","doi":"https://doi.org/10.1111/j.1099-1123.2004.00215.x","title":"The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings","display_name":"The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings","publication_year":2004,"publication_date":"2004-03-01","ids":{"openalex":"https://openalex.org/W1998669682","doi":"https://doi.org/10.1111/j.1099-1123.2004.00215.x","mag":"1998669682"},"language":"en","primary_location":{"id":"doi:10.1111/j.1099-1123.2004.00215.x","doi":"https://doi.org/10.1111/j.1099-1123.2004.00215.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2004.00215.x","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=518775","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113537985","display_name":"Jawaher Al Mudhaki","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":false,"raw_author_name":"Jawaher Al\u2010Mudhaki","raw_affiliation_strings":["University of Bahrain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bahrain","institution_ids":["https://openalex.org/I106663880"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038892341","display_name":"Prem Lal Joshi","orcid":"https://orcid.org/0000-0001-6906-5687","observed_orcids":["https://orcid.org/0000-0001-6906-5687"]},"institutions":[{"id":"https://openalex.org/I106663880","display_name":"University of Bahrain","ror":"https://ror.org/0317ekv86","country_code":"BH","type":"education","lineage":["https://openalex.org/I106663880"]}],"countries":["BH"],"is_corresponding":true,"raw_author_name":"P. L. Joshi","raw_affiliation_strings":["University of Bahrain","University of Bahrain - Department of Accounting, College of Business Administration"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bahrain","institution_ids":["https://openalex.org/I106663880"]},{"raw_affiliation_string":"University of Bahrain - Department of Accounting, College of Business Administration","institution_ids":["https://openalex.org/I106663880"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5038892341"],"corresponding_institution_ids":["https://openalex.org/I106663880"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":2.9506,"has_fulltext":false,"cited_by_count":50,"citation_normalized_percentile":{"value":0.94413213,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"8","issue":"1","first_page":"33","last_page":"47"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8535000085830688,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8535000085830688,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1242000013589859,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.020099999383091927,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9850000143051147},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.972000002861023},{"id":"https://openalex.org/keywords/indian-listed-firms","display_name":"Indian listed companies","score":0.9200000166893005},{"id":"https://openalex.org/keywords/committee-independence","display_name":"committee independence","score":0.5230000019073486},{"id":"https://openalex.org/keywords/non-executive-directors","display_name":"non-executive directors","score":0.9549999833106995},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7870000004768372},{"id":"https://openalex.org/keywords/audit-committee-meetings","display_name":"audit committee meetings","score":0.5669999718666077},{"id":"https://openalex.org/keywords/financial-statement-review","display_name":"financial statement review","score":0.6899999976158142},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.5350000262260437},{"id":"https://openalex.org/keywords/note-disclosures","display_name":"note disclosures","score":0.5049999952316284},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.5389999747276306},{"id":"https://openalex.org/keywords/firm-size-differences","display_name":"firm size differences","score":0.6060000061988831}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8225009441375732},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7496492862701416},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7048220634460449},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.697403073310852},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6690088510513306},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5585764646530151},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4840230643749237},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.474031001329422},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.46788328886032104},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.45003458857536316},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4477503299713135},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.44514554738998413},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4175623059272766},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2846156358718872},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.13892659544944763},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11360785365104675},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/j.1099-1123.2004.00215.x","doi":"https://doi.org/10.1111/j.1099-1123.2004.00215.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2004.00215.x","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},{"id":"mag:1998669682","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=518775","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:1998669682","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=518775","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W571524950","https://openalex.org/W1964956039","https://openalex.org/W1971066784","https://openalex.org/W1979369088","https://openalex.org/W1981478479","https://openalex.org/W2051164830","https://openalex.org/W2060830173","https://openalex.org/W2084556438","https://openalex.org/W2084678009","https://openalex.org/W2087078290","https://openalex.org/W2094774490","https://openalex.org/W2097150162","https://openalex.org/W2131347975","https://openalex.org/W2136201088","https://openalex.org/W2154856080","https://openalex.org/W2268712472","https://openalex.org/W2282156832","https://openalex.org/W2325041869","https://openalex.org/W2717286302"],"related_works":["https://openalex.org/W7221944792","https://openalex.org/W2155423586","https://openalex.org/W3121863615","https://openalex.org/W2226788439","https://openalex.org/W2187325369","https://openalex.org/W970687775","https://openalex.org/W1673948136","https://openalex.org/W3209494425","https://openalex.org/W2287369242","https://openalex.org/W392057461"],"abstract_inverted_index":{"This":[0,95],"paper":[1],"examines":[2],"the":[3,12,17,21,56,88,103,145,155,184,207,239,263,272,280,306,321],"composition,":[4],"focus":[5,180],"and":[6,16,73,112,120,124,127,137,142,162,186,192,202,223,232,234,295,311],"functions":[7,106,171,301],"of":[8,14,23,49,81,99,107,131,139,144,147,159,164,209,218,225,228,250,265,282,309],"audit":[9,122,140,166],"committees":[10],"(ACs),":[11],"effects":[13],"meetings":[15,253,267],"criteria":[18,214],"used":[19,215],"in":[20,115,206,238,288,305],"selection":[22],"members":[24,75],"by":[25,154,173],"Indian":[26],"listed":[27],"companies":[28,50,65,82,205],"from":[29],"73":[30],"questionnaire":[31],"responses.":[32],"The":[33,41,105,129,157,175,212,248,276],"survey":[34],"was":[35,241],"carried":[36],"out":[37],"during":[38],"February\u2013March,":[39],"2002.":[40],"study":[42,277],"reveals":[43,261],"that":[44,58,262,279],"so":[45],"far":[46],"only":[47,79],"56.2%":[48],"have":[51,67,70,83,92],"established":[52],"an":[53,219,245,269,283],"AC":[54,220,252,266,284,300],"despite":[55],"fact":[57],"it":[59],"is":[60,285,293,314],"now":[61],"mandatory.":[62],"Of":[63],"those":[64],"which":[66],"ACs,":[68],"68.3%":[69],"between":[71,200],"three":[72,116],"six":[74],"on":[76,87,102,271],"ACs.":[77,174],"However,":[78,195],"14.6%":[80],"independent":[84,100],"non\u2010executive":[85,93],"directors":[86],"committee,":[89],"while":[90],"90.2%":[91],"directors.":[94],"shows":[96],"a":[97],"lack":[98],"representation":[101],"committees.":[104],"ACs":[108],"are":[109,113,168,181,197,254,302],"quite":[110],"diverse":[111],"classified":[114],"areas:":[117],"financial":[118,134],"statements":[119],"reporting,":[121],"planning,":[123],"internal":[125,148,273],"control":[126,149,274],"evaluation.":[128],"review":[130,143,158],"annual":[132],"audited":[133],"statements,":[135],"discussion":[136],"recommendations":[138],"fees":[141],"effectiveness":[146],"were":[150],"rated":[151],"very":[152],"highly":[153],"respondents.":[156],"note":[160],"disclosure":[161],"scope":[163],"external":[165],"work":[167],"other":[169],"important":[170,177,246],"performed":[172],"most":[176],"areas":[178,308],"for":[179,216],"compliance":[182],"with":[183],"standards":[185],"regulatory":[187],"bodies,":[188],"probing":[189],"material":[190],"items":[191],"undisclosed":[193],"liabilities.":[194],"there":[196],"statistical":[198],"differences":[199],"medium":[201],"large":[203],"sized":[204],"performance":[208],"their":[210,291,296,312],"role.":[211],"main":[213],"membership":[217],"are:":[221],"experience":[222,227],"knowledge":[224],"business,":[226],"holding":[229],"similar":[230],"positions":[231],"accounting":[233,310],"finance":[235],"expertise.":[236],"Ownership":[237],"company":[240],"not":[242,286,315],"perceived":[243],"as":[244],"criterion.":[247],"majority":[249],"companies\u2019":[251],"held":[255],"monthly":[256],"or":[257],"quarterly.":[258],"MANOVA":[259],"analysis":[260],"frequency":[264],"has":[268],"effect":[270],"functions.":[275],"concludes":[278],"concept":[281],"new":[287],"India":[289],"but":[290],"formation":[292],"slow":[294],"composition":[297],"lacks":[298],"independence.":[299],"still":[303],"concentrated":[304],"traditional":[307],"role":[313],"changing":[316],"fast":[317],"enough":[318],"to":[319],"make":[320],"corporate":[322],"governance":[323],"more":[324],"effective.":[325]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":8}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
