PERCEPTION OF AUDITORS FROM GREATER MUMBAI TOWARDS TOP MANAGEMENT SUPPORT IN REPORTING FINANCIAL STATEMENTS IN POST GST REGIME

PERCEPTION OF AUDITORS FROM GREATER MUMBAI TOWARDS TOP MANAGEMENT SUPPORT IN REPORTING FINANCIAL STATEMENTS IN POST GST REGIME
Author(s):
DR(CA)NISHESH VILEKAR
Keywords:
GST, Auditors, Perception, Benefits, Top management and financial reporting.
Abstract
GST has made significant reform in indirect tax structure system in India by amalgamating many Indirect taxes. Due to new structure in tax compliance’s role of auditors have become noticeable. The present study aimed to study and analyse Auditors Perception towards GST being smooth for financial reporting with the help of top management support. The study was under taken by referring various secondary sources and primary data about perception of professional auditors was collected through well-structured questionnaire. The data was collected from, the sample size of 400 respondents from Mumbai. In order to analyse the study, frequency, percentage and weighted average method is used to draw conclusion of the study. The study concluded that Overall, the perception of Auditors from Mumbai is positive towards top management support towards their work in GST era being beneficial to them in reporting financial statement and also to their profession.
Article Details
Unique Paper ID: 158527 Publication Volume & Issue: Volume 9, Issue 9 Page(s): 626 - 631
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