Technical Editors
| Dr. Pankaj Kumar Mahato, Gaya College, Gaya, India |
| Dr. Anand Kumar, DCU Business School, Ireland |
| Dr. Jatin Kumar Jaiswal, School of Economics and Commerce, CMR University, Bengaluru, India |
| Dr. Pankaj Kumar Mahato, Gaya College, Gaya, India |
| Dr. Anand Kumar, DCU Business School, Ireland |
| Dr. Jatin Kumar Jaiswal, School of Economics and Commerce, CMR University, Bengaluru, India |

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Published by the Indian Accounting Association, Patna Branch