Browsing Working Papers by Subject "National financial reporting authority"
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Disciplining orders under the national financial reporting authority framework: stepping into a strict liability regime
(Indian Institute of Management Ahmedabad, 2023-06-05)The National Financial Reporting Authority (NFRA) was established to fill a gap in the oversight of auditors by independent regulatory bodies. Prior to the establishment of the NFRA, only the Institute of Chartered ...