UNIVERSITY OF · PDF fileUNIVERSITY OF CALCUTTA . ... 19 A Study on Income from ... “Indian Capital Market : How Far Secured”, edited by Hrishikesh

UNIVERSITY OF CALCUTTA

FACULTY ACADEMIC PROFILE/ CV

Full name of the faculty member: Dr. Siddhartha Sankar Saha

Designation: Associate Professor of Commerce

Specialization : Accounting & Finance

Contact Information :

Contact Address: 245/1 DumDum Road, Santosh Apartment, Flat No. 305, 3rd

Floor, Kolkata-

700074, DumDum, W.B, India.

E-mail ID: [email protected] /[email protected]

Academic Qualifications:

College/ university from which

the degree was obtained

Abbreviation of the degree

University of Calcutta B.Com (Hons)

University of Calcutta M.Com

University Grants Commission (UGC) NET University of Calcutta Ph. D

Research interests:

Corporate Finance, Emerging Issues in Primary Capital Market and Cross-Country Stock

Market, Corporate Social Responsibility, Professional Ethics and Corporate Scams,

Corporate Governance, Financial Inclusion, Emerging Issues in Accounting, Auditing &

Finance, etc.

Research Guidance:

mailto:[email protected]%20/

Number of researchers pursuing M.Phil/ Ph.D : 01/05

Projects:

Completed Projects: UGC – Major Research Project titled “Ethical role of statutory auditor on

corporate scam in safeguarding stakeholders‟ interest in India & abroad: A comparative study

since 1990”

Select List of Publications:

a) Journals:

Sl.

No.

Title with Page No. Journal ISSN/

ISBN No.

Whether

peer-

reviewed.

Impact

factor, if

any

No. of

Co-

Authors

Whether

you are

the main

author

1 An Insight into Financial

Reporting in India: A

Segment Reporting

Approach (Page.13-16)

The Management

Accountant, ICWAI,

India,Vol.4,No.1,

January, 2001

Nil Yes Nil Yes

2 The Book Building

Mechanism of IPOs

(Page.198-206)

The Chartered

Accountant, ICAI,

India,Vol.53,No.2,

August, 2004

Nil Yes Nil Yes

3 Green Shoe Option of

Public Issues: A Price

Stabilization Mechanism

in Capital

Market(Page.28-40)

Research Bulletin,

ICWAI, India,Vol.

XXVI, January, 2005

Nil Yes Nil Yes

4 Participatory Notes as

Derivative Instruments:

Its Challenge to FIIs

(Page.760-763)

The Chartered

Secretary, ICSI,

India,Vol.XXXV,No.6,

June, 2005

Nil Yes Nil Yes

5 Implementation of Value

Added Tax in

India(Page.1620-1628)

The Chartered

Accountant, ICAI,

India, Vol.53,No.12,

June, 2005

Nil Yes Nil Yes

6 Money Laundering Risk

in the Financial System:

Its Combative Approach

in the Arena of

Globalization(Page.22-

30)

Research Bulletin,

ICWAI, India, Vol.

XXVII,July, 2005

Nil Yes Nil Yes

7 Economic Value Added:

A New Tool For

Corporate Performance

Appraisal(Page. 31-42)

The Accounting World ,

ICFAI, India,

Vol.V,No.7, August,

2005

ISSN-

0972-5164

Yes Nil Yes

8 Reverse Book Building:

A Price Discovery

Mechanism of Delisting

The Chartered

Accountant, ICAI,

India, Vol.54,No.05,

Nil Yes Nil Yes

of Securities in

India(Page.684-693)

November, 2005

9 SEBI’s Initiative for

Safeguarding Investors’

Interest through IPO

Grading in

India(Page.116-122)

The Chartered

Accountant, ICAI,

India,Vol.55,No.01,

July, 2006

Nil Yes Nil Yes

10 Book Building Process

of Public Issues and

Merchant Banking

Activities in the Indian

Primary Capital

Market(Page.45-59)

The Accounting World ,

ICFAI, India,

Vol.VI,No.VIII,

August, 2006

ISSN-

0972-5164

Yes Nil Yes

11 BPO---A Management

Strategy to Corporate

Entities(Page.47-49)

Pacioli, Journal of

Department of

Commerce, Sarsuna

College, Kolkata,

India,Volume-I,

May,2006

Nil Yes Nil Yes

12 BPO in the Age of

Global Competitiveness

---- A Stimulus

Management Device to

Corporate

Entities(Page.79-91)

Research Bulletin,

ICWAI, India,

Vol.XXIX,July, 2006

Nil Yes Nil Yes

13 Corporate governance

disclosure practices: do

we proceed towards

global

convergence(Page.139-

158)

Indian Journal of

Corporate Governance,

Institute of Public

Enterprise, Osmania

University Campus,

Hyderabad, India,

Vol.02,No.02, July-

December, 2009

ISSN-

0974-6862

Yes One 2nd

Author

14 Underlying Factors

Governing Statutory

Auditors’ Independence:

An Empirical

Analysis(Page.19-32)

Indian Journal of

Accounting, IAA, India,

Vol.XLVI(1), June,2014

ISSN-

0972-1479

Yes One 2nd

Author

15 A Review on Corporate

Sustainability Reporting

across the Globe

including India(Page.74-

81)

Journal of Accounting

and Finance, India,

Vol.28,No.02, August-

September, 2014

ISSN-

0970-9029

Yes One 1st

Author

16 Impact of Select

Financial Products on

Premium Collection of

LICI: A Multiple Linear

Regression

Analysis(Page.3-11)

Indian Journal of

Research, India,

Vol.4,No.02, July-

December, 2014

ISSN-

2231-6655

ISSN-

0972-902X

Yes Two 2nd

Author

17 Impact of Audit

Engagement Issues on

Research Journal of

Finance and

ISSN-

2222-1697

Yes/ Impact

Factor: 6.26

One 1st

Author

Statutory Auditors’

Professional Judgment:

An Empirical Analysis

(Page.146-158)

Accounting, USA

,Vol.6,No.01, 2015

(paper)

ISSN-

2222-

2847(onlin

e)

18 Impact of Select

Parameters on Capital

Generation in Indian

Primary Capital Market:

A Regression Analysis

(Page. 356-364)

European Journal of

Business Management,

USA ,Vol.7,No.07,

2015

ISSN-

2222-1905

(paper)

ISSN-

2222-2839

(online)

Yes/ Impact

Factor: 7.17

One 1st

Author

19 A Study on Income from

Salary and Some

Deductions with

Reference to Indian I.T.

Act, 1961 and DTC Bill,

2013 (Page. 89-93)

International Journal

of Research in

Commerce and

Management, Vol. 5,

No. 4, April, 2015

ISSN-

2231-4245

Yes One 1st

Author

20 Statutory Auditors’

Independence in the

Backdrop of Corporate

Corruption: Select Case

Studies (Page. 84-102)

Indian Journal of

Corporate Governance,

Institute of Public

Enterprises,

Hyderabad, Vol. 8, No.

2, June, 2015,

(Published by SAGE

Publications India Pvt.

Ltd., New Delhi).

ISSN-

0974-6862

Yes One 1st

Author

21 An Empirical Analysis

of Capital Generation in

Indian Primary Capital

Market during Post

Liberalisation Era (Page.

63-75)

Journal of

Contemporary Issues in

Business Research, Vol.

4, No.2, Institute of

Contemporary Issues in

Business Research,

USA, 2015

ISSN-

2305-8277

(Online)

Yes One 1st

Author

22 Integrity in Statutory

Audit Engagement: A

Comparative Study in

Select Corporate

Failures of Asia (Page.

1-13)

Journal of Global

Business Vision, Vol. 1,

No. 2, D.S.M.N.R.

University, Lucknow,

March, 2015

ISSN-

2394-0700

Yes One 1st

Author

23 Performance

Measurement and

Shareholder Value

Creation in the Indian

Computer Software

Industry: An Empirical

Analysis (Page. 74-84)

Information and

Knowledge

Management, Vol. 5,

No. 6, International

Institute for Science,

Technology and

Education, USA, 2015

ISSN-

2224-5758

(Paper),

ISSN-

2224-896X

(Online)

Yes. Impact

Factor: 5.42

One 1st

Author

24 Underlying Variables

Concerning Statutory

Auditors’ Independent

Engagement: A

Regression Analysis

(Page.249-258)

European Journal of

Business and

Management, Vol. 7,

No. 13, International

Institute for Science,

Technology and

ISSN-

2222-1905

(Paper),

ISSN-

2222-2839

(Online)

Yes. Impact

Factor: 7.17

One 1st

Author

Education, USA, 2015

25 Professional Ethics in

Accounting and

Auditing Profession

(Page.82-94)

MAGIS – Xaverian

Journal of Education

St.Xavier‟s College

(Autonomous),

30 M.T.Sarani,

Kolkata,2015

ISSN-

2319-3239

Yes. Nil Yes

26 IPO Allotment Process

of Book Building Issues

in India

The Chartered

Accountant, ICAI,

India,Vol.64,No.5,

August, 2015

Nil Yes Nil Yes

27 Statutory Auditors’

Independence in India:

An Empirical Analysis

from the Stakeholders’

Interest Perspective

(Page 28-50)

Vikalpa: The Journal for Decision Makers, IIM Ahmadabad, Vol.

41, Issue 1, January-

March, 2016,

(Published by SAGE

Publications India Pvt.

Ltd., New Delhi)

Print ISSN

0256-0909

Online

ISSN-

2395-3799

Yes One 2nd

Author

b) Books/ Book Chapters :

Books Published as Single Author or as Editor

Sl.

No.

Title with Page

No.

Type of Book and

Authorship

Publisher and ISSN/

IBBN No.

Whether

Peer

Reviewed

No. of

Co-

Authors

Whether

you are

the main

author

1 Indian Financial

System and

Markets(Page.1-

559)

Text and

Reference Book (

UG & PG Level

based on various

Universities in

India curriculum)

and Sole Author,

1st Edition, 6th

August,2012, 2nd

Reprint 2016

Mcgraw-Hill Education

(India) Pvt. Ltd.

( International Publisher)

and

ISBN(13) : 978-1-25-

900500-9/ ISBN(10) : 1-

25-900500-3

Yes Nil Yes

2 Merchant

Banking and

Financial

Services

(Page.1- 301)

Research

Reference Book

and Sole Author,

1st Edition, 30th

August,2013

Scholar’s Press,

Germany.

(International Publisher)

and ISBN :978-3-639-

51809-2

Yes Nil Yes

3 Statutory

Auditors’ Ethical

Role [Ethical

Role of Statutory

Auditors on

Corporate

Scams] (Page.1-

229)

Research

Reference Book

and Sole Author,

26th January,2015

Scholar’s Press,

Germany.


and ISBN: 978-3-639-

76172-6

Yes Nil Yes

4 Statutory

Auditors’

Objectivity in

Corporate

Accounting

Scandals

(Page.1- 240)

Research

Reference Book

and Sole Author,

1st Edition, 25th

February, 2015

Lambert Academic

Publishing, Germany,


and ISBN: 978-3-659-

40531-0

Yes Nil Yes, Sole

Author

5 Capital Markets

and Securities

Laws (Page.1-

616)

Text and

Reference Book (

UG & PG Level &

CS Course) and

Sole Author, 1st

Edition, July,

2015

Taxmann Publications

Pvt. Ltd., New Delhi.

(National Publisher) and

ISBN: 978-93-5071-

719-6

Yes Nil Yes, Sole

Author

6 Financial

Services

Management

(Page.1- 309)

Text SLM Book

for IMT-CDL,

Ghaziabad and

Joint Author, 1st

Edition,

November, 2015

Mcgraw-Hill Education

(India) Pvt. Ltd.(

International Publisher)

and

ISBN(13): 978-93-392-

2421-9/ ISBN(10): 93-

392-2421-3

Yes Two Joint

Author

Articles/Chapters Published in Books

Sl.

No.

Title with

Page No.

Book Title, Editor,

and Publisher

ISSN/

ISBN No.

Whether

Peer-

Reviewed

No. of co-

authors

Whether you

are the main

author

1 Book Building

Process of Public

Issues and

Merchant Banking

Activities in the

Indian Primary

Capital

Market(Page.39-

58)

Edited Book entitled

“IPOs: Concepts and

Experiences”, edited by

Arindam Banerjee and

Published by ICFAI

Books, The ICFAI

University Press, 52,

Nagarjuna Hills,

Punjagutta, Hyderabad,

India, First Edition,

2007

ISBN: 81-

314-0730-6

Yes Nil Yes

2 Corporate

governance

disclosure

practices: do we

proceed towards

global

convergence(Page.

107-124)


“Corporate

Governance:

Millennium Challenges”

edited by R.K.Mishra &

Shital Jhunjhunwala and

Published by Excel India

Publishers, New Delhi

on behalf of Institute of

Public Enterprise,

Osmania University

Campus, Hyderabad,

First Edition, 2009

ISBN: 978-

81-907839-

5-8

Yes One 2nd Author

3 Weather

Derivatives: Risk


„„Global Financial

ISBN: 978-

81-8209-

Yes Nil Yes

Management

Device of Weather

Fluctuations(Page.

813-823)

System in The Post-

Crisis Era : Challenges

and Opportunities”

edited by

Dr.S.Gurusamy &

Dr.M.Ranganatham and

published by Vijay

Nicole Imprints Private

Limited on behalf of

Department of

Commerce, University of

Madras, Chennai, India,

First Edition, 2010

267-9

4 Guidance on

Corporate Social

Responsibility

Reporting

Indicators in

Annual Reports:

Achieving

Excellence in

Business

Organizations

(Page.73-92)


“Business Excellence

Rhetoric and Reality”

edited by S.K.Sengupta

& A.Jafar and published

by University of

Burdwan, West Bengal,

First Published,

September,2012

ISBN:

81-87259-

83-3

Yes Two 2nd Author

5 New Financial

Innovation in

Indian Primary

Capital Market

(Page.23-33)


“Indian Capital Market

: How Far Secured”,

edited by Hrishikesh

Paria and published by

Dey Publications,

Kolkata and Egra

College,Midnapore,

First Edition, 2013

ISBN: 978-

93-81679-

44-9

Yes Nil Yes

6 International

Corporate

Governance

Disclosure

Practices: A

Review of

Empirical

Study(Page.174-

191)


“Business Studies

Recent Developments”

published edited by

Anirban Ghosh and by

Netaji Subhas Open

University,Kolkata, First

Published, March,2013

ISBN:

978-93-

82112-07-5

Yes Nil Yes

7 Statutory

Auditors’ Role in

Corporate

Accounting

Scams: A

Comparative Case

Study(Page.180-

191)


“New Approach in

Strategic and Operation

Management” edited by

Dr. R.S.Rwat, Dr.Manju

and R.Dwaivedi and

published by Bharti

Publication, New

Delhi,2014

ISBN: 978-93-

81212-81-3

Yes Nil Yes

8 Statutory

Auditors’


“Changing Finance and

ISBN: 978-93-

Yes One 2nd Author

Independence In

Protecting

Stakeholders’

Interest: An

Empirical

Analysis(Page.152

-162)

Economic Perspectives”

edited by Dr.V.S.Adigal

and Dr. Mukund

Chandra Mehta

published by Bharti

Publication, New

Delhi,2014

81212-79-0

9 Investment

Portfolio of LICI:

An Empirical

Analysis(Page.297

-311)


“Changing Finance and

Economic Perspectives”

edited by Dr.V.S.Adigal

and Dr. Mukund

Chandra Mehta and

published by Bharti

Publication, New

Delhi,2014

ISBN: 978-93-

81212-79-0

Yes One 2nd Author

10 A Critical Review

on Non-Banking

Financial

Institutions and

Other Allied

Financial Service

Sectors in

India(Page.82-

102)


“Insurance, Bank and

Other Allied Financial

Service Sector Reforms

in India” edited by

Dr.K.Jana and

published by Dept. of

Commerce, Tamralipta

Mahavidyalaya,Midnap

ore, First Published,

2014

ISBN: 978-81-

925539-3-1

Yes Nil Yes

11 Premium

Collection and

Investment

Portfolio of LICI :

A Growth

Analysis

(Page.258-265)


“Insurance, Bank and

Other Allied Financial

Service Sector Reforms

in India” edited by

Dr.K.Jana and

published by Dept. of

Commerce, Tamralipta

Mahavidyalaya,Midnap

ore, First Published,

2014

ISBN: 978-81-

925539-3-1

Yes One 2nd Author

12 Statutory

Auditors’

Competence and

Independence on

Audit Quality: A

Perceptual

Analysis

(Page.86-98)

Innovations & Business

Management: Issues and

Challenges, Bharti

Publications, New Delhi,

2015

ISBN: 978-93-

85000-29-4

Yes One Yes / 1st Author

13 Quality Control

Procedure for

Statutory Audit of

Financial



Challenges, Bharti


ISBN: 978-93-

85000-29-4


Statement in

India: An

Empirical

Analysis

(Page.77-85)

2015

14 An Exploration on

Creative

Accounting

leading to

Financial Scam in

select Companies

across the Globe

(Page.99-115)



Challenges, Bharti


2015

ISBN: 978-93-

85000-29-4

Yes Nil Yes

15 Forensic

Accounting in

preventing

Financial Fraud in

the context of

protection of

stakeholders’

interest (Page.116-

125)



Challenges, Bharti


2015

ISBN: 978-93-

85000-29-4

Yes Nil Yes

16 Statutory

Auditors’

Independent

Engagement in the

Era of Financial

Crimes: A

Perceptual Study

(Page.411-427)

Financial Sectors

Reforms In Developing

Economics, Department

of Commerce with Farm

Management,

Vidyasagar University,

West Bengal, 2015

ISBN: 978-81-

928721-1-7


17 Investments of

LICI during Pre

and Post-Reforms

Period: An

Empirical

Analysis

(Page.225-235)

Department of

Commerce with Farm

Management,

Vidyasagar University,

West Bengal , 2015

ISBN: 978-81-

928721-1-7

Yes One Yes / 2nd Author

c) Conference/ Seminar Volumes:

Sl.

No.

Title with Page No. Details of Conference

Publication

ISSN/

ISBN

No. of co-

authors

Whether you

are the main

author

1 Global Competitiveness and

Performance of Merchant

Bankers: A Study into the

Indian Primary Capital Market

during Post-- Liberalization

Era(Page.94-121)

National Conference on

Global Competitiveness,

ICFAI Business School,

Kolkata, W.B., January,

2006

Nil Nil Yes

2 Statutory Auditors’ Objectivity

In Audit Engagement In India:

An Empirical Study From

Stakeholders’ Interest

Perspective

26th Asian-Pacific

Conference on

International Accounting

Issues, October 26-29,

2014, The Craig School of

Business, California State

University, USA held in

Taipei (Regent Hotel),

Taiwan, Republic of China

(R.O.C).

Nil One Yes / 1st Author

Membership of Learned Societies: Indian Accounting Association Research Foundation

Indian Accounting Association

Commerce Alumni Association, Calcutta University

Invited Lectures Delivered:

Sl.

No.

Title of Lecture /

Academic Session

Title of Conference

/ Seminar

Organized by Whether

International/

National

1 Indian Financial System

and Global Scenario as

Rapporteur

Indian Financial

System and Global

Scenario, March

10-11, 2010

Department of Commerce with

Farm Management,

Vidyasagar University

International

Conference

2 Investors’ Awareness

towards IPO Market

Operation as Speaker

Investors’

Awareness, March

,2014

Barrackpore Rashtragura

Surendranath College and

West Bengal State University

One –day Seminar

3 E-Banking and Financial

Inclusion in India as

Speaker

E-Banking and

Financial Inclusion:

Trends, Challenges

And Policies,

July,2014

Department of Commerce,

Rabin Mukherjee College,

Behela

National Seminar

4 Current scenario in IPO

Market; Financial

Inclusion in India as

Resource Person

Business Studies,

August, 2014

UGC-Academic Staff College,

Ranchi University, Ranchi

Refresher Course,

National

5 Contemporary Issues in

Finance as Chairman in

a Technical Session

(Track-I) on Finance

Re-imaging India:

Challenges and

Opportunities In

Finance,

Management And

Policy Making,

19-20, September,

2014

Department of Commerce &

Business Administration, St.

Xavier‟s College

(Autonomous), Kolkata and

IMI (Kolkata)

National

Conference

6 Research Forum:

Auditing Issues as

Moderator to chair the

Session 6(D)

26th Asian-Pacific

Conference on

International

Accounting Issues,

October 26-

The Craig School of Business,

California State University,

USA held in Taipei (Regent

Hotel), Taiwan, Republic of

China (R.O.C).

International

Conference

29,2014

7 Financial Inclusion in

the Context of Economic

Development in India as

Key-Note Speaker

ICIFD 2015, 25-27

February, 2015

Dept. of Business

Management, IGNTU,

Amarkantak, MP

International

Conference

8 Accounting & Finance,

Session-2 as Chairman

to chair the Session

Two-Day Seminar

on Re-looking at

Nations:

Reenergising and

Reforming

Strategies for

Sustainable

Development, July

18-19, 2015

Gaeddu College of Business

Studies, Bhutan, Institute of

Management Studies, Kolkata

and Institute of Cost

Accountants of India

International

Conference

Awards : Obtained 4 Best Paper Award at International Conference

Title of the Paper

Presented

Title of Conference /

Seminar

Organized by Whether

International

/ National / State

/ Regional /

College or

University Level

Book Building Mechanism

in Primary Capital Market

in India: Challenges to

Merchant Bankers in

Pricing IPOs

International Conference on

„Indian Financial System and

Global Scenario‟ , March 10-

11, 2010

Department of

Commerce with Farm

Management,

Vidyasagar

University

International

Conference

Respondents’ Perceptions

on Ethical Responsibility of

Statutory Auditors in the

Backdrop of Corporate

Accounting Scandals: An

Empirical Study

36th All India Accounting

Conference and International

Seminar on Accounting

Education and Research,

January 6-7, 2014

Andhra University,

Visakhapatnam

International

Conference

Statutory Auditors’ Role in

Corporate Accounting

Scams: A Comparative

Case Study

IX International Conference

on Finance and Business

Management (ICFBM-14) ,

July 11-12, 2014

Ranchi University International

Conference

Quality Control Procedure

for Statutory Audit of

Financial Statement in

India: An Empirical

Analysis(Joint Paper)

XI International Conference

on Innovation and Business

Management (ICIBM-15),

June 20-21, 2015

Society of Technical

and Management

Professionals

(STMP), New Delhi

International

Conference

16. Other Notable Activities:

3 years practical industry experience in auditing work in various organizations as an articled clerk under

a Chartered Firm.

Documents

UNIVERSITY OF · PDF fileUNIVERSITY OF CALCUTTA . ... 19 A Study on Income from ... “Indian Capital Market : How Far Secured”, edited by Hrishikesh