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To focus on new and emerging areas of research and education, Centres of Excellence have been established within the Institute. These ‘virtual' centres draw on resources from its stakeholders, and interact with them to enhance core competencies

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Faculty members at IIMB generate knowledge through cutting-edge research in all functional areas of management that would benefit public and private sector companies, and government and society in general.

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IIMB Management Review

Journal of Indian Institute of Management Bangalore

IIM Bangalore offers Degree-Granting Programmes, a Diploma Programme, Certificate Programmes and Executive Education Programmes and specialised courses in areas such as entrepreneurship and public policy.

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About IIMB

The Indian Institute of Management Bangalore (IIMB) believes in building leaders through holistic, transformative and innovative education

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Journal Article: 'Internal Auditing in India and China: Some Empirical Evidence and Issues for Research' - Prof. R Narayanaswamy

Prof. R Narayanaswamy

Abstract: 
Internal auditing is an important element in the corporate governance framework. Yet, research related to internal auditing, particularly in emerging economies like India and China, is sparse. We use data from responses provided by chief audit executives to provide empirical evidence about the extent of support for internal auditing and the determinants of such support in India and China, and compare the data with those from the United States. We find that such support is negatively related to pressure on internal auditors to suppress or alter their findings. We also provide descriptive evidence about the work and staffing of the internal audit function. We discuss the role of internal auditing in India and identify some possible avenues for future research.

Authors’ Names: R. Narayanaswamy, K. Raghunandan and Dasaratha V. Rama

Journal Name: Journal of Accounting, Auditing & Finance

Publication Details: March 22, 2018

URL: http://journals.sagepub.com/doi/full/10.1177/0148558X18762976

Journal Article: 'Internal Auditing in India and China: Some Empirical Evidence and Issues for Research' - Prof. R Narayanaswamy

Abstract: 
Internal auditing is an important element in the corporate governance framework. Yet, research related to internal auditing, particularly in emerging economies like India and China, is sparse. We use data from responses provided by chief audit executives to provide empirical evidence about the extent of support for internal auditing and the determinants of such support in India and China, and compare the data with those from the United States. We find that such support is negatively related to pressure on internal auditors to suppress or alter their findings. We also provide descriptive evidence about the work and staffing of the internal audit function. We discuss the role of internal auditing in India and identify some possible avenues for future research.

Authors’ Names: R. Narayanaswamy, K. Raghunandan and Dasaratha V. Rama

Journal Name: Journal of Accounting, Auditing & Finance

Publication Details: March 22, 2018

URL: http://journals.sagepub.com/doi/full/10.1177/0148558X18762976