Flagship Research Quarterly of the Indian School of Business (ISB). Find out more

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Past Issue • Apr-Jun 2009

Auditor’s Independence – The India Story: Can Auditors be Truly Independent? Who Will Police the Policeman?

The very purpose of statutory audit is to independently protect the interests of the shareholders, and for this purpose auditors have access to any and all information that they may require from the company. But can auditors be truly independent? Several issues affecting the independence of auditors are examined in the following article, which has been taken from a research paper* by Sanjay Kallapur, ISB and Hyeesoo Chung, School of Global Management and Leadership, Arizona State University West.


  • Sanjay-Kallapur

    Sanjay Kallapur

    Professor of Accounting at the Indian School of Business, and an independent director on the Board of the Life Insurance Corporation of India.
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