01
Original Article
Open Access
Regulatory Changes and Role of Audit Committee : Indian Evidence
Savitha Heggede, Aditya Mohan Jadhav
· pp. 8–22
DOI: 10.17010/ijf/2021/v15i3/158126
Corporate governance reforms have emphasized on the need for an audit committee and expanded its role and responsibilities over the last two decades. The purpose of this study was to examine the evolution of audit committee and document changes in …
Keywords:
Audit Committee, Financial Reporting, Auditing, Risk Management, Corporate Governance, SEBI Clause 49, Disclosure. JEL Classification, G34, G38, M480
02
Original Article
Open Access
Complaints and their Redressal : A Study on the Indian Banking System
Ajay Singh, Ashutosh Singh
· pp. 23–41
DOI: 10.17010/ijf/2021/v15i3/158127
With more and more people coming under the gamut of financial inclusion, banking transactions have increased manifold. Banks are also striving hard to introduce innovative deliverables to lure and retain their customers on one hand and to reduce cost and …
Keywords:
Reserve Bank of India, RBI, Commercial Banks, Bank Complaints, Ombudsman, Grievance Redressal, Banking Ombudsman Scheme. JEL Classification
03
Original Article
Open Access
Happiness Accounting : It's Time to Add Happiness to What We Measure
Rajesh K. Pillania
· pp. 42–49
DOI: 10.17010/ijf/2021/v15i3/158128
There is a lot of research establishing the need and impact of happiness in the workplace. However, the current accounting system developed a long time ago doesn't include the measurement of happiness. This paper's contribution and uniqueness are that it …
Keywords:
Happiness, Accounting, Performance Systems, Corporate Citizenship. JEL
04
Original Article
Open Access
Antecedents and Extent of Financial Inclusion : A Cross-Sectional Study
Priyanka Tandon, Anurag Bhadur Singh
· pp. 50–67
DOI: 10.17010/ijf/2021/v15i3/158129
According to the latest study by World Bank on financial inclusion, globally 31% of people are excluded from access to formal financial services. But despite growth in account ownership, inequality persists. The objective of the present study was to examine …
Keywords:
Financial Inclusion, Economic Development, Financial Access, Commercial Banks, RBI. JEL Classification
