When reporting based on financial matters is to be done, it is necessary to maintain a proper reporting committee. These committees can be official or any other unbiased agencies formed for the intention of providing reports after prior investigation of the financial reports. This exposition looks to analyze thoroughly the parts and procedures utilized by review boards of trustees as a part of two creating nations: Saudi Arabia and India. This inward evaluation is more into line with those of the western side of the equator. Subsequently this exposition thinks about two nations as well as also from that point contextualizes those discoveries inside a more extensive worldwide coliseum. The research is important because comparing the exact role of audit committees in Saudi Arabia and India have become an utmost need. The research question, which is massively important for the success of the research, has been stated below:
What is the exact role of audit committees?
Which nation has more effective audit committees?
Al-Twaijry, A., Brierley, J. and Gwilliam, D. (2002) ‘An examination of the role of audit committees in the Saudi Arabian corporate sector', Corporate Governance, Vol. 10(4), pp.288-297.
Al-Mudhaki, J. and Joshi, P.L. (2004) ‘The role and functions of audit committees in Indian corporate governance: Empirical findings', International Journal of Auditing, Vol. 8, pp. 33-47.
Turley, S. and Zaman, M. (2007) ‘Audit committee effectiveness: Informal processes and behavioural effects', Accounting, Auditing Accountability Journal, Vol. 20(5), pp. 765- 788.
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