The conference centres on advancing accounting knowledge in an era of innovation and global challenges. It will feature two international seminar sessions focusing on Accounting Education and Accounting Research, addressing emerging pedagogical practices and research paradigms. Additionally, three technical sessions will explore contemporary and critical areas: The Role of Artificial Intelligence in Accounting and Finance, Earnings Management – Issues and Challenges, and International Taxation with Special Reference to the Digital Economy.
These sessions aim to foster scholarly discourse and encourage meaningful contributions to accounting theory and practice. The elaborated sub-themes (only suggestive) are provided below:
Technical Session 1: Role of Artificial Intelligence (AI) in Accounting and Finance
Chairman: Prof. S.P. Agarwal, Emeritus Professor, South Asia University, New Delhi
Co-Chairman: Prof. Ashok Agarwal, Former Head, Department of ABST, University of Rajasthan, Jaipur
Sub-themes:
- AI-driven audit and assurance practices
- Machine learning applications in financial forecasting
- Robotic Process Automation (RPA) in accounting operations
- Blockchain Accounting
- AI and risk management in finance
- Ethical considerations in AI-enabled accounting systems
- AI in fraud detection and prevention
- Integration of AI in ERP and financial systems
- AI and the future of financial reporting
- Regulatory challenges of AI in financial services
- Skill development for accountants in the AI era
Technical Session 2: Earnings Management – Issues and Challenges
Chairman:Prof. S. K. Singh, School of Commerce and Business Management, Jiwaji University, Gwalior
Co-Chairman: Prof. Rachappa Shette, Indian Institute of Management, Kozhikode
Sub-themes:
- Determinants and motives of earnings management
- Corporate governance mechanisms and earnings management
- Detection models for earnings manipulation
- Earnings management across industries and jurisdictions
- Role of auditors and audit committees in curbing earnings management
- Real vs. accrual-based earnings management techniques
- Earnings management in the context of IPOs and M&As
- Regulatory responses to earnings manipulation
- Impact of earnings management on firm valuation and investor trust
- Ethical dilemmas in financial reporting practices
Technical Session 3: International Taxation with Special Reference to the Digital Economy
Chairman:Prof. K. Eresi, Former Professor of Commerce, Bangalore University, Bangalore, Karnataka
Co-Chairman: Prof. Sunil Kumar, Professor, IGNOU, New Delhi
Sub-themes:
- Base erosion and profit shifting (BEPS) in the digital economy
- OECD’s two-pillar approach and global tax reforms
- Challenges of nexus and permanent establishment in the digital context
- Country-by-country reporting and transparency
- Taxation of digital services and platform-based businesses
- Role of data localization in international taxation
- Transfer pricing issues in the digital economy
- Digital tax treaties and bilateral agreements
- Policy responses in India and other emerging economies
- Future of global tax governance in a digitised world
International Seminar on Accounting Education
Chairman:Prof. V Appa Rao, Osmania University, Hyderabad, Immediate Former President IAA
Co-Chairman:Prof. Pranam Dhar, Professor of Commerce, West Bengal State University, Barasat, Kolkata
Sub-themes:
- Innovations in pedagogy for accounting education
- Integration of technology and e-learning in accounting curricula
- Outcome-based education and its application in accounting
- Bridging the gap between academia and the accounting profession
- Global competency frameworks in accounting education
- Ethics and values in the accounting curriculum
- Assessment methods and learner engagement in accounting programs
- Capacity building and faculty development in accounting education
- Inclusion and diversity in accounting education
- Role of MOOCs and open educational resources in teaching accounting
International Seminar on Accounting Research
Chairman:Prof. H.K. Singh, Head & Dean, Faculty of Commerce, Banaras Hindu University, Varanasi
Co-Chairman:Prof. A. Patrick, Osmania University, Hyderabad
Sub-themes:
- Emerging trends in accounting research methodologies
- Interdisciplinary approaches in accounting research
- Impact of ESG and sustainability reporting on accounting research
- Data analytics and big data in accounting research
- Challenges in conducting empirical accounting research in developing countries
- Research in forensic accounting and fraud detection
- Role of regulatory reforms in shaping accounting research agendas
- Open access and research dissemination in accounting
- Ethics and integrity in accounting research
- Comparative accounting research across international contexts