As a new evolving profession Forensic Accounting has gained a lot of faith and belief in the eyes of court of law in the recent years to investigate, detect frauds, misstatements and malpractices. Forensic Accounting investigations are conducted by... professionals and they use various techniques and methods to collect evidences for their investigations. One of such commonly used method is Benford’s Law analysis. The present study focusses on detection of irregularities, potential anomalies in GST collections from West Bengal using Benford’s Law and to assess the conformity of GST data (CGST, SGST, IGST, and CESS) to expected patterns or distributions. Dataset used comprises of GST collections of West Bengal state from July 2017 to June 2024. The results of the analysis indicated certain anomalies or deviation in case of CESS. The CGST data showed the highest level of conformity. It shows that data published by the government in the official GST website in certain months may be little under reported or over reported.Read More...Read Less...

This paper analyzes the trends of rural non-farm employment (RNFE) in India over the period 1983 to 2021-22 using the unit level NSSO and PLFS data on employment unemployment survey. Over the years the importance of RNFE has been found to show an inc... reasing trend in India both in terms of share in employment and in terms of contribution to GDP. The changing characteristics of the compositions of RNFE over time reveal the growing importance of construction sector along with the declining share of community, social and personal services. This trend justified the process of casualization of RNFE in India. Moreover, the gender disparity in RNFE is found to persist in glaring visibility in India. The females are observed to be lagged much behind the male counterparts in terms of their participation in RNFE. The estimated multinomial logit regression model identified the household level socio-economic determinants like castes, gender, level of education, technical knowledge, economic status in terms of the possession of agricultural land etc. to explain the employment diversification towards RNFE in India.Read More...Read Less...

FI is considered to be a powerful instrument of economic development. In India, different state governments and the Central Government have introduced and implemented many FI schemes like opening no-frill accounts and Jan Dhan Yojana accounts, variou... s subsidies through bank account like LPG subsidy, widowed benefits, Loksmir Bhandar, and old age benefits etc from time to time. All these measures are expected to promote the level and extent of FI across the states of India and carious various districts of the state of West Bengal. Under this backdrop, using the data from RBI basic statistic and the BAES data of the Government of West Bengal, this paper examines the interstate variations in the level of FI in India and the inter-district variations of the same for the state of West Bengal. The index of FI has been estimated following UNDP goal posts method properly adjusted with the data driven weighting system using the Principal Component Analysis. It is observed that there is wide interstate as well as inter-district variations in the level of FI. However, thesigma-test for convergence reveals the fact that there is a tendency of convergence across the states of India and the districts of West Bengal. The panel data regression by fixing the random effect model identified that GDP per capita, internet connectivity, telecommunication, gross enrollment, factories, road length and capital expenditure etc. have a significant influence on the level of FI across the states of India.Read More...Read Less...

Social media is a big part of the current technology advances and used in many different ways by enterprises and customers. Social media is being used by consumers to make new friends, shop online, and engage with others via virtual media. Simultane... ously, industries, particularly those in e-commerce, take use of social media’s benefits by advertising their products on several social media platforms, influencing customers directly through social media, and creating demand for their products. This study uses the Technology Acceptance Model (TAM) to investigate the factors that influence consumers’ purchase intention in online shopping. A thorough assessment of the literature led to the development of a conceptual model, which was then examined using SEM from 280 valid responses taken from social media users are used in the analysis. The paper’s main conclusions concern how the independent variables (perceived usefulness and perceived ease of use) and the intervening variable (attitude) influence the dependent variable (consumers’ purchase intention). The study’s findings indicated that consumers’ attitude is well predicted by perceived usefulness and perceived ease of use and purchase intention is well predicted by the attitude. The results are anticipated to be helpful in improving our understanding of adoption phenomena and how consumers purchase online, which assists companies in increasing demand for their goods on social media platform.Read More...Read Less...

To run a business resources are required, and society is the place where from these resources has come. So, every business enterprise is obliged towards society. Corporate Social Responsibility (CSR) is a concept through which a company can contribut... e to the stakeholders and society. Over the past twenty years, sustainable development has emerged as a key global priority. India has been actively contributing to this cause and has played a significant role in shaping the Sustainable Development Agenda 2030. To track progress toward these goals, NITI Aayog introduced the SDG India Index, which highlights how various States and Union Territories are advancing in implementing the 2030 Sustainable Development Goals (SDG India Index and Dashboard 2020-21). In this context, the SDGs offer a strong foundation for businesses to align their corporate social responsibility (CSR) initiatives. This paper aims aimed to study the changing patterns of CSR practice in India.Read More...Read Less...