ISSN 2394-5125
 


    Role of Regulators in the Corporate Financial Reporting Practices: Auditor’s Perception (2021)


    Dr Simanpreet Kaur, Dr Sandeep Singh Virdi
    JCR. 2021: 1339-1345

    Abstract

    The paper focuses on the perceptions of the auditors regarding the role of regulators in improving the corporate reporting practices. The current study focuses on how regulators can govern these practices and create sound, strict policies to deal with the problem of misstatements. 100 Chartered Accountants were chosen, 50 from Chandigarh and 50 from Punjab. The study found that majority of respondents believed that laws govern the corporate sector to a large extent. Furthermore, respondents agreed that regulatory bodies should be in charge of overseeing corporate financial reporting. As businesses are spread around the world,, the respondents suggested that these laws be examined periodically and more emphasis on accurate and useful reporting should be placed to help them compete with other global corporations

    Description

    » PDF

    Volume & Issue

    Volume 8 Issue-3

    Keywords