Heggede, Savitha, and Aditya Mohan Jadhav. “Regulatory Changes and Role of Audit Committee : Indian Evidence”. Indian Journal of Finance 15, no. 3 (March 31, 2021): 8–22. Accessed January 19, 2026. https://indianjournalofentrepreneurship.com/index.php/IJF/article/view/158126.