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The role of mandatory cost audit in enhancing trust: the case of India


Chatterjee, B and Zaman Mir, M, The role of mandatory cost audit in enhancing trust: the case of India, Qualitative Research in Accounting & Management, 3, (1) pp. 27-45. ISSN 1176-6093 (2006) [Refereed Article]

DOI: doi:10.1108/11766090610659733


The purpose of this paper explores whether cost audits as governance mechanism affected the trust of the users of financial statements and whether they provide the benefits intended by regulators.

Item Details

Item Type:Refereed Article
Keywords:auditing, cost accounting, trust, financial reporting, India
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Auditing and accountability
Objective Division:Commercial Services and Tourism
Objective Group:Other commercial services and tourism
Objective Field:Other commercial services and tourism not elsewhere classified
UTAS Author:Chatterjee, B (Dr Bikram Chatterjee)
ID Code:136860
Year Published:2006
Deposited By:Accounting and Accountability
Deposited On:2020-01-20
Last Modified:2020-07-31

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