Copyright © 2026 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.

@article{194284,
        author = {Dr. Mandakranta Ray and Dr. Amalendu Bhunia},
        title = {Role of Audit Committee’s in Corporate Governance in India},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {10},
        pages = {3279-3290},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=194284},
        abstract = {This study examines the role of audit committees in enhancing corporate governance practices in India. Corporate governance plays a crucial role in ensuring transparency, accountability, and ethical management practices in corporate organizations. Among the various governance mechanisms, the audit committee has emerged as a major instrument for strengthening financial oversight and improving the quality of corporate reporting. The research focuses on the structure, responsibilities, and effectiveness of audit committees in monitoring financial reporting, internal control systems, and auditing processes. It highlights the regulatory framework established under the Companies Act, 2013 and the SEBI Regulations, 2015, which have strengthened the functioning of audit committees in listed companies. The study concludes that an effective and independent audit committee contributes significantly to improving transparency, ensuring regulatory compliance, and protecting stakeholder interests, thereby promoting stronger corporate governance in the Indian corporate sector.},
        keywords = {Audit Committee, financial performance, financial fraud, corporate governance.},
        month = {March},
        }