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Auditors’ negligence and professional misconduct in India: a struggle for a consistent legal standard
(Indian Institute of Management Ahmedabad, 2020-01-09)
Gross negligence is a severe form of negligence. Its severity has been characterized using the presence of a mental element or mens rea accompanying the negligent act. Within the context of professional negligence, gross ...
The role of insolvency tests: implications for Indian insolvency law
(Indian Institute of Management Ahmedabad, 2021-04-01)
Insolvency determination is central to the formal insolvency and bankruptcy proceedings of a debtor entity. In determining whether a company is solvent or insolvent, two tests are generally used by the bankruptcy courts ...