Published Thesis & Books
Latest News

** For Peer Reviewed, UGC App, UGC CARE, Scopus and WoS (M) 8708927219 (W) 9034872290: Impact Factor is Calculated by SJIFACTOR

Categories

QR Code

Visitor Counter

Large Visitor Map



S.No Particular Pdf Page No.
1

  • The Role of Forensic and Traditional Accounting & Auditing: Comparison, Relevance and Fraud Detection Process


1Akansha and 2Aakash Deep

Abstract:
Forensic accounting is a specialised field within accounting that pertains to engagements arising from real or expected disputes. Although particularly suited for court testimony, the term 'forensic' broadly pertains to fact-finding and interpretation. The rise in fraud and fraudulent actions globally has underscored the necessity for forensic accounting. Fraud examination in forensic accounting differs from standard accounting as the forensic accountants have the intuitive capacity to analyse fraudulent activities. The objective of this study is to delineate the function of forensic accounting in fraud investigations and to propose recommendations that will, ideally, enhance public understanding of the significance of this accounting domain.


1-15
2

  • The Relationship Between Corporate Governance and Earnings Management


Ritika

Abstract:
Corporate governance plays a crucial role in mitigating earnings management practices, ensuring transparency and accountability in financial reporting. Studies suggest that board characteristics, audit committee independence, and regulatory frameworks significantly influence managerial discretion in financial reporting. Effective corporate governance mechanisms, such as independent boards and stringent audit processes, help curb opportunistic earnings manipulation, fostering investor confidence and corporate sustainability. This paper explores the intricate relationship between corporate governance and earnings management. As organizations strive to enhance transparency, accountability, and ethical conduct, the role of corporate governance becomes increasingly significant in mitigating opportunistic earnings management practices. This study examines the mechanisms of corporate governance—such as board structure, audit committees, and ownership concentration—and their impact on earnings management. Empirical evidence drawn from various industries supports the assertion that robust corporate governance frameworks can effectively reduce the incidence of earnings manipulation, ultimately fostering investor confidence and market integrity.\\r\\n


16-24
Collaboration Partners

  • Indian Journals

  • Swedish Scientific
    Publications

  • The Universal
    Digital Library

  • Green Earth Research
    And Publishing House

  • Rashtriya Research Institute
    Of New Medical Sciences

Indexing By