#2666. Economic theory and social pressure: audit committee director departures in India

December 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Economics, Econometrics and Finance (all);
Business, Management and Accounting (all);
Accounting;
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Abstract:
The article examines the resignations of directors of Indian audit committees after a systemic shock (bankruptcy of Satyam Computer Services Ltd.). The results show that social and peer pressure is a very important factor in explaining such departures and provide a basis for some conflicting empirical results, for example, directors were less likely to leave companies audited by PricewaterhouseCoopers Indian subsidiaries, although Satyam was tested by one of these. auditors, and the ownership of the founding families was not associated with the departure of directors.
Keywords:
Audit committee; Director resignations; India

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