Technical Session 1: Voluntary Disclosure in the Corporate Sector

Award	Paper Title	Winners
Best Paper	Determinants of Risk Management Disclosures of Life Insurance Companies in India: An Empirical Study.	JIGYASA SHARMA
Second Best Paper	Moderating Effect of CSR on the Direction and Strength of the Relationship Between Corporate Governance and Integrated Reporting Quality - An Empirical Analysis of Energy Sector Companies in India.	ANANYA MISHRA & RABINDRA KUMAR SWAIN Bhattacharya
Third Best Paper	Dividend Policy in the Context of ESG Disclosure Scores: Evidence from India.	NIKITA & Prof. ANIL KUMAR

Technical Session 2: Tax incidence, Evasion, Avoidance and Detection

Award	Paper Title	Winners
Best Paper	Determinants of Tax Evasion Using Structural Equation Model (SEM)	DEBASIS BANDYOPADHYAY, TARUN SENGUPTA, & TAMAL BASU
Second Best Paper	Antecedents of Taxpayers Intention to Engage in Tax Evasion: An Evidence from Selected Districts of Uttar Pradesh, India	RAJKUMAR SINGH, TEJBAHADUR KANNAUJIYA, SHWETA, & ROHIT BHARTI
Third Best Paper	Attitude of the Masses Towards Paying Income Tax a Study in Hyderabad City	RABINDRANATH SOLOMON

Technical Session 3: Technology 4.0 and Accounting

Award	Paper Title	Winners
Best Paper	Exploring the Convergence of Distributed Ledger Technology and Quantum Computing: Implications for Accounting in the Technology 4.0 Era	KOMAL S. & Dr. M. MUNIRAJU
Second Best Paper	An Insight into the Awareness and Adoption Tendency of Blockchain Technology Among Accounting Professionals: A UTAUT Approach	KRITI KESHARI & SUNITA SRIVASTAVA
Third Best Paper	Unveiling the Time and Frequency Connectedness Between Green Equity Indices and Technology 4.0 Assets	EMMANUVAL J., ANNJOE J. PALATHRA, & Dr. SAJEEVE V. P.

International Seminar 1: Accounting Education and National Education Policy

Award	Paper Title	Winners
Best Paper	Metaphoric Learning of Accounting Education - An Impact on Learner’s Meta Competence.	Dr. NAZIA SULTANA
Second Best Paper	National Education Policy 2020- A Study on the Inclination of Non- Commerce Students Towards Accounting Education.	Dr. SAVITA K & Dr. V. USHA KIRAN
Third Best Paper	Understanding Policy Acceptance: A Study of Academicians’ Perspectives on National Education Policy 2020	Dr. DEBABRATA SHARMA, & Dr. SANJEEB KUMAR DEY

International Seminar 2: Accounting Research

Award	Paper Title	Winners
Best Paper	The Nonlinear Relation between Carbon Emissions and the Market Value of Firms: Do Emissions always Convey a Bad Message?	GIRIJA SANKAR MALLIK
Second Best Paper	Earnings Management in the Era of IFRS Convergence: An Empirical Approach to Dynamic Panel Modeling and Logit Modeling	LORRAINE RAYELLE GOMES
Third Best Paper	Portfolio Flows and Exchange Rate Volatility: An Empirical Estimation for BRICS	DEEPA T. S., LEKSHMI P., & AMBILY C. R.