Audit committee quality On Financial reporting quality In select companies In India

Audit committees have attracted considerable attention from researchers, especially in the aftermath of recent high profile financial reporting scandals, because of the crucial role they play in the financial reporting processes of firms. financial reporting quality as “the precision with which financial reports convey information about the firm's operations, in particular its cash flows, in order to inform equity investors”. Others define financial reporting quality as “the extent to which the financial statements provide true and fair information about the underlying performance and financial position”, (Tang et al. 2008).