Audit Committee Characteristics and Firm Performance: Evidence from Indian Pharmaceutical Firms
Jitendra Patel, Utkarsh Kumar, Rohit Kumar Sahu & Shalini Kushwaha · Asian Journal of Economics, Business and Accounting · 2026
Corporate governance mechanisms, particularly audit committees, constitute essential internal controls that mitigate agency conflicts and enhance financial transparency in publicly listed firms, especially in highly regulated sectors such as India’s pharmaceutical industry. This...
Open access
Research Article
10.9734/ajeba/2026/v26i12156