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

  • Unique Paper ID: 158527
  • Volume: 9
  • Issue: 9
  • PageNo: 626-631
  • 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.

Copyright & License

Copyright © 2025 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{158527,
        author = {DR(CA)NISHESH VILEKAR},
        title = {PERCEPTION OF AUDITORS FROM GREATER MUMBAI TOWARDS TOP MANAGEMENT SUPPORT IN REPORTING FINANCIAL STATEMENTS IN POST GST REGIME},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {9},
        number = {9},
        pages = {626-631},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=158527},
        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.},
        keywords = {GST, Auditors, Perception, Benefits, Top management and financial reporting.},
        month = {},
        }

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