Biographical note

Asha Sharma is an Assistant Professor in the Department of Accountancy and Business Statistics at Mohanlal Sukhadia University, Udaipur. She was awarded Post-doctoral fellowship for women by UGC. She has been a University topper. She completed her Ph. D degree in Accounting from Jai Narain Vyas University, Jodhpur, Raj. She is a distinguished educator with a broad experience of 24 years. Her areas of specialization are Accounting and Finance. Four Ph. Ds have been awarded under her supervision and six research scholars are working on it. She has contributed more than 90 research papers to international and national journals indexed in UGC CARE, SCOPUS, and reputed refereed journals with publications on contemporary topics. She is a reviewer for many national and international Journals. She is a member of the editorial advisory boards of many Indian, Russian, and European journals. She organized many workshops, and seminars on various topics. She is a co-investigator for the departmental project on Blockchain Accounting: An Exploratory Research. She convenes Bachelor of Vocation (Accounting, taxation, and auditing) and Master of Vocation (Accounting, taxation, and auditing). She delivered many lectures in refresher courses organized by UGC, HRDC, and other platforms. She held administrative posts like NSS Officer, Convener- Alumni Association, and Assistant Dean Student Welfare. Olayinka (Yinka) Moses teaches Accounting for Strategy, Performance, and Value; and Accounting Information Systems in the School of Accounting and Commercial Law, Wellington School of Business and Government, Victoria University of Wellington, New Zealand. Yinka’s research interest intersects management accounting and financial reporting. His research among others considers how accountability is implicated in management accounting and sustainability reporting and has been published in several journals including Accounting, Auditing & Accountability Journal; Accounting and Finance; Journal of Contemporary Accounting & Economics; Pacific-Basin Finance Journal; China Accounting and Finance Review; Social and Environmental Accountability Journal; among others. Yinka serves as the Associate Editor for Advances in Environmental Accounting & Management; and a section Editor for Accounting, Corporate Governance & Business Ethics for Cogent Business & Management Journal. He is also Editor and editorial board member for several other journals. Yinka plays a prominent role in deepening accounting and finance research in Africa. He is a member of the Implementation and Review Committee (IRC) for Africa Call for Accounting and Finance Research Initiative (ACAFRI). ACAFRI is a World Bank supported initiative through the Pan African Federation of Accountants (PAFA) and the African Accounting and Finance Association (AAFA) to develop the research capacity of African academics. Yinka is an Executive Member of the AAFA and its Secretary since September 2021. Before assuming this role, he served as AAFA Treasurer (2020-2021); Diaspora Representative (2019-2020); Conference Secretariat Manager (2015-2019) and was awarded the AAFA Award for Excellent Service in 2019. Yinka has received several awards and honours. He is the first recipient of the Craig Buck Andrews Scholarship in Financial Reporting and Financial Management. This scholarship was established at VUW by the late Craig Buck Andrews of the World Bank to support research in natural resources revenue management. Other scholarly awards Yinka has received include Early Career Researcher Award Best Paper Prize in Accounting; R W Steele Scholarship in Accounting; first equal prize winner of the Wellington International Student Excellence Award; Philip Brown Accounting & Finance Association of Australia and New Zealand Doctoral Education Network Scholarship; Institute of Finance Professionals New Zealand Scholarship; and Postgraduate Teaching Award Nominee for Faculty of Commerce. He has also received a Life Membership award from the VUW Postgraduate Students Association in recognition of his contributions to VUW postgraduate students’ Association. Raj Bahadur Sharma is an Assistant Professor of the Department of Accounting, College Business Administration, University of Bahrain. He is an intellectual academician of high caliber with extensive experience of over fifteen years of teaching experience and research experience. Dr. Sharma has earned his Doctorate in Accounting (2008); M.Phil. in Accounting (2001); M.Com. in Accounting (1997); LL.B. (2005); from Jai Narain Vyas University, Jodhpur, INDIA. Also, he has been awarded MBA degree in finance from Pondicherry University, INDIA, and PG Diploma in Computer Accounting and Auditing (PGDCAA). He has provided his services as an ‘Assistant Professor’ at the Department of Accounting, Prince Sattam bin Abdulaziz University, Kingdom of Saudi Arabia regularly from Nov 2009 to Aug 2021. Along with his academic degrees, he has patents of two books in the area of Accounting. He has a nearly thirty research papers published in the Scopus, Web of Sciences, peer-reviewed, UGC care listed journals. He has completed three funded research projects in Saudi Arabia. Besides, he has presented research papers in national and international seminars in India and abroad. He has also attended workshops, reference courses, Faculty Development Program (FDP) in India and abroad. Apart from his teaching and research, Dr. Sharma rendered his services to many academic and administrative committees and an associate member of many national and international journals editorial board. He is a Life Member of the Indian Accounting Association (IAA) and Indian Accounting Association Research Foundation (IAARF). Sachin Gupta , Assistant Professor, Department of Business Administration, University College of Commerce and Management Studies, Mohanlal Sukhadia University, Udaipur. He has brilliant academic Record. He has earned his Doctorate degree (Ph.D) from Department of Business Administration, University of Rajasthan, Jaipur. He completed his Dissertation Research during his M.Phill Degree on the topic “NGOs Role in developing economic condition of Rajasthan State”, from Department of Business Administration, University of Rajasthan, Jaipur. He completed his Post Graduate Degrees specialities- One in Business Administration (Masters of Commerce) from Department of Business Administration, University of Rajasthan, Jaipur and another in Finance (MBA-Finance) From Rajasthan Technical University, Kota. Dr. Gupta cracked UGC NET Exam in Management twice (June-2012 & December 2012). He obtained his B.Com degree from University of Rajasthan, Jaipur. Dr. Gupta completed Executive Development Programme in Advanced Financial Management from XLRI-Jamshedpur, did Post Graduate Certificate Programme in Finance from IIM Indore, completed UGC Sponsored Diploma Programme in IFRS from Ramanujan College, University of Delhi in association with IAA (All India Accounting Association), NCR Chapter. His professional activities include roles as Associate Editor, Editorial Board Member, Advisory Board Member and Reviewer for many Journals and Conferences. He has been invited as Chief Guest/Resource Person/Keynote Plenary speaker in many reputed universities and colleges. For his praiseworthy contributions in academics, he has been conferred with many awards, recognitions and appreciations