Mergers and Acquisitions: An Examination of Auditors\' Role in Corporate Governance

Abstract: This paper explores the complex link that exists between corporate governance and mergers and acquisitions (M&A), concentrating on the role that auditors play in maintaining ethical behaviour and transparency within this framework. The first step of the study is to examine how M&A operations are currently conducted within the corporate governance framework. This includes a thorough analysis of the regulatory environment that oversees these transactions. In addition, the research carefully evaluates the crucial function that auditors play during the M&A process and examines how they affect corporate governance procedures. It clarifies the difficulties in maintaining integrity and openness in the face of the intricate dynamics of mergers and acquisitions. The research distinguishes between the roles and affects that internal and external auditors play in forming corporate governance frameworks during mergers and acquisitions. This paper provides useful insights for stakeholders trying to manage the challenges of M&A activity