A key tool employed by the modern era for identifying fraud in finance is forensic auditing, which uses cutting-edge technology. Virtual monitoring and recordkeeping have reduced the likelihood of mistakes and fraud, opening up fresh possibilities fo... r accounting. Given the growing demand for forensic audits in recent years, it has been identified as being one of the most crucial areas of accounting which has changed dramatically. Due to the fact that financial statement accuracy has been severely damaged by widespread fraud, forensic auditors are crucial to the duties entrusted to them in restoring trust in financial statements throughout all organizations. This is accomplished by compiling analyses on the truthfulness and accuracy of the mentioned financial statements. The purpose of this study is to determine how well forensic auditing works as a technique to mitigate fraud, how it may be used to improve the functioning of internal control systems, and whether it can improve financial statements and reduce the frequency of fraud in corporations after studying all the techniques of forensic auditing. In this study, the implementation of forensic auditing is thoroughly analysed by looking into many complexities of fraudulent techniques, from the falsification of scientific results to the manipulation of evidence, through a detailed analysis of reported incidents and actual-world instances.Read More...Read Less...

In today’s competitive market, product promotion through sports personalities has become a popular strategy for brands that enhances their reach and engagement. By leveraging the popularity and credibility of sports personalities, brands can effect... ively elevate their brand visibility, create stronger connections with target consumers and drive sales. This symbiotic relationship between brands and sports personalities has become a powerful tool in the world of marketing, shaping consumer perceptions and influencing purchasing decisions. The present study tries to assess how the factors namely, age and gender influence brand promotion through the select sports personality. For the study, 2 Indian male celebrities (M. S. Dhoni and Virat Kohli) and 2 female celebrities (P. V. Sindhuand Mitali Raj) were taken into consideration. A primary survey was conducted on representative sample of 100 respondents who were below 30 years of age and were residing in Kolkata and South 24 Parganas. The data gathered was tabulated in Excel and analyzed through SPSS 27 to draw logical inferences. The outcome shows that M.S. Dhoni’s ability to influence the youth is the highest, with a mean score of 3.39, followed by another male celebrity Virat Kohli (2.40). According to the brand recognition criterion, Virat Kohli is the most recognized celebrity among the youth. Both the female celebrities have a significantly lower mean score on other aspects taken for the study. The results thus reveal that in brand promotion through sports personalities, there is a gender divide among sports celebrities having the same level of success, fame and track records.Read More...Read Less...

When making financial decisions, the capital structure pattern is crucial to the success of the businesses. In the pecking order theory (POT) it is assumed that no goal capital exists structure. As per pecking order theory first preference will be re... tained earnings and thereafter by debt capital, preference capital and finally equity capital. In this paper an attempt has been made to show whether the steel industry is following POT or not by choosing five accepted power generation and distribution companies for the five years 2019-20 to 2023-24, from annual reports and panel data from money control. Com. It has been observed in the study that the sample companies are not following pecking order theory perfectly.Read More...Read Less...

Colour is one of the most important aspects of a business’s brand identity affecting consumer perceptions, feelings and decisions on purchases. This study investigates the empirical effect of colour in branding by studying how variations like colo... ur shades, saturation, as well as colour combinations, influence brand recognition, perceived trust and customer loyalty. Using data from categories such as retail, technology, and consumer goods, the research investigates trends in colour associations and effectiveness for conveying brand personality. Through surveys, experimental trials and visual analysis this study uncovers strong associations between certain colours and specific brand attributes—e.g. blue with trustworthiness; red with excitement and green with sustainability. Hence the results show how brand colour selections are as aesthetic based however also a stark need for brands to stand out in competitive markets. These results underscore the significance of an intentional colour selection strategy when designing a brand and that designed colours based on content knowledge can improve brand recall, emotional attachment, and purchase involvement. This study adds to the existing literature driving marketing researchers to facilitate brands’ making their visual identities more effective for consumers.Read More...Read Less...

This paper undertakes a comparative temporal analysis of social well-being and sustainability across 14 countries in South and East Asia over the period 1990-2021. It adopts a dual-indicator framework comprising the Human Development Index (HDI), whi... ch reflects current achievements in health, education, and income, and Adjusted Net Savings (ANS) as a percentage of Gross National Income — a dynamic measure of sustainability developed by the World Bank. ANS adjusts conventional savings by accounting for investments in human capital, depletion of natural resources, and environmental damages, including those from particulate emissions, thereby offering insights into intertemporal well-being and the maintenance of comprehensive national wealth. Findings of the paper reveals significant asymmetries across countries. The analysis underscores the importance of integrating static and dynamic metrics in assessing development outcomes. It advocates for the institutionalization of sustainability indicators such as ANS within national policy frameworks to complement traditional measures like HDI. By bridging present human development with future-oriented capital preservation, the study contributes to the discourse on sustainable development and intergenerational equity in the context of rapidly evolving South and East Asian economies.Read More...Read Less...