Sourav Chakraborty

• Phd Research Scholar
• Researcher at Tripura University

The study has reviewed the literature on audit quality (AQ) in general and with reference to IFRS in particular for synthesizing the broader issues, the ongoing debates and controversies. A total of 263 papers published by eight global publishers (from June 2005 to 2020) were downloaded from the Tripura University’s digital library, and after rigor...

The current study has motivated for assaying whether life insurance enrolment should be taken as a protection tool or a saving instrument. Reviewing literature hypotheses have been farmed and tested by gathering primary data through a survey from 120 sample respondents chosen by applying stratified random sampling. It has applied a cross-sectional...

The unprecedented pandemic of COVID-19 across world has negatively impacted almost all aspects of life, notwithstanding measures so far been adopted by the governments to curb the contamination, but the disease has adversely impacted the global economy. With the economy already in a perilous state much before the onset of the global pandemic, the e...

Austerity measures in public finance have become the new normal in the last decade since the global economic crisis of 2008 which has gained momentum in the COVID-19 pandemic era. Focusing to enact fiscal discipline and to stabilize the turbulent economy, governments worldwide including India have resorted to massive austerity measures like signifi...

The reverberation of the COVID-19 pandemic on the corporate financial reporting and auditing has been compounding and has emerged as exigent fuss not only for the management but also for the auditors, who have entrusted with the responsibility to ensure true and fairness of the financial reports. The pandemic has created prodigious uncertainty with...

The outbreak of the COVID-19 pandemic, an unprecedented setback for the global economy in general and the Indian economy in particular, has stood still in the wheels of the economy. The Indian economy has already been in a perilous situation before the pandemic with extended countrywide lock-down coupled with global economic slump and related distu...

Non Timber Forest Products (NTFPs) or Minor Forest Products have remained a means of livelihood for the tribal population for centuries across the globe depending on the abundance and seasonality. Notwithstanding, the tribes of Tripura have been collecting NTFPs such as honey, amla, mahua, herbs as well as many other unprocessed forest products for...

Keywords: JEL classification: The study has motivated to assess the impacts of border fencing on the saving-spending patterns. Reviewing the related literature it has framed three hypotheses and adopting a cross-sectional study design with Convenience sampling technique, 112 respondents have been chosen and a survey has been conducted in Akhaura la...

The study has motivated to assay the comparatively better saving tool—small saving schemes or mutual funds—based on empirical evidence. The related literature has been extensively reviewed to frame a conceptual model and has adopted survey strategy with stratified random sampling technique for gathering data from 150 respondents. Inferential statis...

The study has attempted to report the impressing factors of the respondents’ perceptions about taxation in general and tax evasion in particular. The study has framed a model based on which research hypotheses have derived. Adopting Cross-Sectional research design a survey has carried out with 125 sample respondents. A pre-test has attempted to tes...