45th All India Accounting Conference and International Seminar - Best Paper Awards
Thiruvananthapuram (Kerala) December 9- 10, 2023

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.