Title:
Natural Resource Accounting - Concept, Endeavour in its Implementation and Advantages to be Harnessed in Audit
Author:
Sudipta Biswas
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
NRA, GASAB, Asset Accounts, Mineral Resources, Energy Resources and Water Resources.
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Title:
Revisiting Indias GDP Revisions: Methodological Changes and the Debate on Manufacturing Growth
Author:
Akash Chaudhary
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Financial Audit, State Government Accounts, General and Social Sector (GSS), Economic Sector (ES), Voucher Sampling, Audit Objections, Risk-Based Auditing and Audit Management Group (AMG).
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Title:
Lack of Uniformity among States in Collection of Royalty on Minor Minerals
Author:
Sudipta Biswas
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
MMDR Act, 1957; Major Minerals; Minor Minerals; Goods and Services Tax (GST): Monthly reports under The Mines and Minerals (Regulation and Development) Act (1957) and National mineral inventory and Indian Bureau of Mines (IBM).
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Title:
Passenger and Public Safety in the Indian Railways System: An Analysis of Unaccounted Railway-Related Deaths in India
Author:
Mubarak A.
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Indian Railways, Railway Accident, Accident Deaths, Traffic Accident Consequential train accidents, Train related deaths, National Crime record Bureau (NCRB) and Commissioner of Railway Safety.
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Title:
Devolution Beyond Declarations: A Critical Review of Functional Transfer under the Performance Audit of the Implementation on 73rd Constitutional Amendment in Karnataka
Author:
Pavan Kumar Reddy and Dhirendra Kumar Shrivastava
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
73rd Constitutional Amendment, Panchayati Raj Institutions, Functional Devolution, Performance Audit, Karnataka, Decentralization and Rural Governance.
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Title:
Departmental Balances and Fiscal Mismanagement in Government Accounts: The Case of Punjab Divisions
Author:
Naveed Ahsan Bhat
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Government accounts, Public Works Divisions, Punjab, Departmental Balances, Cash management and Fiscal Governance.
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Title:
Indian Accounting Standards: Indias Leap Towards Global Accounting Practices
Author:
Saikrupa Nalkur
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Indian Accounting Standards, retrospective re-statement, opening balance sheet, fair valuation, first time adoption of Ind AS, restructuring, impact.
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Title:
The Wrong and Excessive Use of Minor Head 800 in Government Accounting: A Threat to Fiscal Transparency
Author:
Akash Chaudhary
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Minor Head 800, Government Accounting, Fiscal Transparency, Public Financial Management, State Finances Audit Report, Misclassification of Expenditure, Comptroller and Auditor General of India and Indian Government Accounting Standards.
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Title:
A Comparative Study of Commercial and Government Accounting System
Author:
Yashwant Kumar
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Commercial Accounting, Government Accounting, Profit Making Entity, Not-for-profit Entity, State, Separation of Ownership and Management and General Purpose Financial Statement.
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Title:
Analysing Expenditure Vouchers of Indian Railways using AI/ML for Anomaly and Fraud Detection
Author:
V Gautham Kumar
ISSN:
3139-2318 (Print)
DOI:
Unavailable
Keywords:
Artificial Intelligence, Machine Learning, Natural Language Processing, Voucher Audit, Anomaly Detection, Audit Assurance and Indian Railways.
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Article
Volume 1
Issue 1
- Analysing Expenditure Vouchers of Indian Railways using AI/ML for Anomaly and Fraud Detection
- A Comparative Study of Commercial and Government Accounting System
- The Wrong and Excessive Use of Minor Head 800 in Government Accounting: A Threat to Fiscal Transparency
- Indian Accounting Standards: Indias Leap Towards Global Accounting Practices
- Departmental Balances and Fiscal Mismanagement in Government Accounts: The Case of Punjab Divisions
- Devolution Beyond Declarations: A Critical Review of Functional Transfer under the Performance Audit of the Implementation on 73rd Constitutional Amendment in Karnataka
- Passenger and Public Safety in the Indian Railways System: An Analysis of Unaccounted Railway-Related Deaths in India
- Lack of Uniformity among States in Collection of Royalty on Minor Minerals
- Natural Resource Accounting - Concept, Endeavour in its Implementation and Advantages to be Harnessed in Audit
- Revisiting Indias GDP Revisions: Methodological Changes and the Debate on Manufacturing Growth
Issue 2
- Integrating AI and Machine Learning Technique in IT Audit for Public Sector Auditing: Lessons from CAG Reports and Global Best Practices
- Gender Auditing and Public Accountability: A Structural Imperative for Inclusive Governance
- Biometric Systems and the Problem of Usability: A Governance-Centric Intervention in Attendance Management
- Environmental Audit of the Steel Industry: Indian Perspectives with special reference to Steel Authority of India Limited
- Sustainability Reporting: Concept, Evolution and Audit Relevance
- Financial Accountability in Autonomous Bodies: Audit Insights and Systemic Challenges
- A Comparative Study of Commercial and Government Auditing
- Indias Urban Local Bodies Accounts and Audit: Challenges and Way Ahead
- Use of IITPAVE Software in Works Audit
- Audit Analytics in Practice: Evidence from India’s Electricity Sector&039;s