ACCOUNTANCY

Brand said that small firms need to upgrade tech and India can have its own big four firm through consolidation of smaller firms

In a Q&A, the head of the apex body of chartered accountants in the UK discusses the challenge of sustainability and other issues her tribe faces across the globe

The ICAI CA November Exam 2022 will be conducted in offline mode

The traditional mindset of focusing on shareholder value, financial information, quantitative data and hierarchical leadership style make adoption of integrated thinking difficult

Investors and other stakeholders are not so concerned about what happens within the board. They evaluate the quality of corporate governance by tracking signals

The management has an inherent temptation to filter audit reports before submitting those to the audit committee

Audit committee's passive approach could dilute the effectiveness of audit reforms introduced by the Companies Act 2013

Although the law lays responsibility primarily on the audit committee for establishing and operating internal control, the board is not absolved of responsibility

In family-managed business groups, the monitoring role of independent directors is secondary and the advisory role is primary

Strength and resilience of an organisation depend on its ability to integrate governance, risk management and compliance