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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.

Whose Bread I Eat, His Song I Sing? Not If I Am an Auditor

Should the gatekeepers of a firm be hired and paid by the very firm they are to watch over? A new study evaluates the common belief that there is a fundamental conflict of interest in the hiring and firing of auditors by clients. Across the world, it is common for auditors to be hired and paid by clients. The same is …

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The CSR Law: Enabling “Extraordinary” Business

In this paper, Ram Nidumolu, CEO of Innovastrat, USA, and Professor Sanjay Kallapur of the Indian School of Business, argue it is possible to treat CSR strategically while also complying with the new CSR provisions in the Indian Companies Act 2013. Without this strategic approach, CSR becomes only a compliance activity that may end up achieving neither corporate nor social …

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Corporate Governance in India: A Context for Steering Change

In this introductory essay, Sanjay Kallapur, Professor of Accounting at the Indian School of Business, places recent legislation and reform in corporate governance in India against the backdrop of international regulatory frameworks and relevant research studies. The Companies Act 2013 has gone a long way in improving the enforcement regime for breach of faith on the part of company management …

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The Corporate Affairs Perspective

The Indian School of Business (ISB) recently signed a memorandum of understanding with the Indian Institute of Corporate Affairs (IICA) to provide expertise on corporate affairs matters. In this interview, Professor Sanjay Kallapur speaks to Professor Asish K Bhattacharyya of the School of Corporate Governance and Public Policy at the IICA about the IICA’s role in light of the new …

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Confronting the Crisis in Doctoral Education: A First Step

In his response to Professor Phanish Puranam’s article, Professor Sanjay Kallapur explains his support for separate academic and sophisticated practitioner  PhD tracks, elaborates on the potential for technology to reduce the costs of doctoral education and identifies problems that may arise from the two-track system. The picture  that Professor Phanish Puranam paints about the crisis in doctoral education in India is real. I …

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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, based on a  research paper*  by Professor Sanjay …

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