1. Accountancy

• Accounting of a demerger scheme that is not a common control transaction by Dolphy D’Souza. BCAJ, May 2023, pp.61-63.
• Financail reporting, debt covenants and convertible debts by Chee Kwong Lau. Asian Review of Accounting, V.31, No.2,2023, pp.256-275.

2. Audit

• Moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan by Esraa Esam Alharasis, Maria Prokofieva and Colin Clark. Asian Review of Accounting, V.31, No.2,2023, pp.227-255.

3. Economics

• Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey by Bijoy Rakshit and Samaresh Bardhan. Asian Review of Accounting, V.31, No.2,2023, pp.317-347.
• Internal labour migration in India – circular versus long-term movements by Gaurav Nayyar and Kyoung Yang Kim. Economic & Political Weekly, May27, 2023, pp.35-42.
• India’s steady state equilibrium inflation: a revisit by R.K. Sinha. RBI Bulletin, May 2023, pp.73-87.

4. Investment

• Major changes in the functioning of listed companies imminent by Jayant Thakur. BCAJ, May 2023, pp.103-105.
• Understanding legalities – mergers, acquisitions and combinations by Jay Bhavesh Parekh. Chartered Secretary, May 2023, pp.67-70.

5. Law

• Competition act 2002: an assessment with reference to anti-competitive agreements and abuse of dominant position by Rajwant Kaur. Chartered Secretary, May 2023, pp.57-60.

6. Management

• Human resource management, accounting and artificial intelligence- a promising integration by Talsaniya Gauravkumar Kanaiyalal and Kunal Sinha. Chartered Secretary, May 2023, pp.81-87.
• Unionization and employee welfare: a theoretical investigation using earning management by Guoyu Lin, Anna Bergman Brown, Eric Lin and Chunhao Xu. Asian Review of Accounting, V.31, No.2,2023, pp.276-283.

7. Taxation and Finance

• Journey of online games & e-sports under GST regime so far by Pramod Kumar Rai and Pawan Arora. Good & Services Tax Cases, May30 – June 05, 2023, pp.16-22.
• Recent developments in GST by G.G. Goyal and C.B. Thakar. BCAJ, May 2023, pp.78-84.