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ICAI International Research Awards 2021 organised by Research Committee (Last Date for Nomination: May 31, 2021)
April, 13th 2021

 

The Institute of Chartered Accountants of India (ICAI)

(Set up by an Act of Parliament)

ICAI 2021 INTERNATIONAL  RESEARCH AWARDS 2021

 

Last date - 31st May, 2021
ICAI The Institute of Chartered Accountants of India (ICAI) is a
International statutory body established under the Chartered Accountants
Research Act, 1949 for regulating the profession of Chartered
Awards 2021 Accountants in India. ICAI is the second largest accounting
body in the whole world with a strong tradition of service to
About the public interest and to the Indian economy. During its more
ICAI than seventy years of existence, ICAI has achieved
recognition as a premier accounting body not only in the
country but also globally, for maintaining highest standards
in technical, ethical areas and for sustaining stringent
examination and education standards. Since 1949, the
profession has grown leaps and bounds in terms of
membership and student base. Starting with a handful of
about 1700 members, today, the strength of Indian Chartered
Accountant fraternity has grown to over 3.2 lakh members.
On the education front, the ICAI began with mere 259
students and today about 8 lakh active students are a part of
ICAI. The Institute functions under administrative control of
Ministry of Corporate Affairs, Government of India. It has its
headquarters in New Delhi and 5 Regional offices in Chennai,
Kanpur, Kolkata, Mumbai and New Delhi. It presently has 164
branches spread all over the country. In addition, it has also
set up 39 chapters outside India, 27 Representative Offices
and an overseas office in Dubai. The affairs of the ICAI are
managed by a Council in accordance with the provisions of
the Chartered Accountants Act, 1949 and the Chartered
Accountants Regulations, 1988. The Council is composed of
40 members of whom 32 are elected by the members and
remaining 8 are nominated by the Central Government
generally representing the Comptroller and Auditor General of
India, Securities and Exchange Board of India, Ministry of
Corporate Affairs, Ministry of Finance, Ministry of Commerce
& Industry and other stakeholders.

About
Research Committee

The Research Committee of the Institute of Chartered Accountants of India is one of the oldest technical committees
set up in 1955 with a view to undertake research activities to improve the quality of services rendered by the
profession. The primary objective of Research Committee is to undertake research in the field of accounting and
other affiliated areas with a view to enhance the value of services rendered by the profession. The Committee
undertakes approved research projects on current and continuous basis in various areas which are generally
published in the form of Guidance Notes, Technical Guides, Studies, Monographs, etc. on generally accepted
accounting principles and practices designed, to enhance the value of the services rendered by the profession.

The Institute

of Chartered

Accountants

2 of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International

Research
Awards 2021

Message CA Nihar N Jambusaria

“Research is creating new knowledge” – Neil Armstrong President, ICAI

Research empowers us with knowledge. The findings and CA. (Dr.) Debashis Mitra
implications derived from research offer useful insights for
policy decisions and project implementation. The learning Vice President, ICAI
opportunity offered by research and continuous learning
leads us towards professional growth. CA Anuj Goyal

The Institute of Chartered Accountants of India (ICAI) strives Chairman, Research Committee
to undertake research projects in various fields having a
direct or indirect bearing on Accountancy, Economy and CA. Pramod Kumar Boob
ultimately the profession. It is highly imperative that
Chartered Accountants refine, update and refresh their Vice Chairman, Research Committee
knowledge consistently so that they can provide best
possible services to their stakeholders. Researchers across
the world have been contributing substantially towards the
growth of our profession.

We are delighted to share that The Institute of Chartered
Accountants of India (ICAI) under the aegis of Research
Committee had instituted the ICAI International Research
Awards to recognise the research scholars in the field of
Accounting, Auditing, Taxation, Finance and Economics. The
first edition of awards ceremony organised in 2020 was
graced by internationally renowned and illustrious jury
members and the ceremony was concluded with a
resounding success.

In the second innings of the award this year, we urge for active
involvement and look forward to greater participation in ICAI
International Research Awards 2021.

The Institute

of Chartered

Accountants

of India (ICAI) 3

(Set up by an Act of Parliament)
ICAI Being a knowledge driven profession, research is the
International lifeline for our accounting profession, as it enables us
Research to identify the challenges confronting the global
Awards 2021 economy where accounting profession can play its due
role in augmenting Public Interest by way of research
INTERNATIONAL and contributions which could pave path for innovative
practices in mitigating the various emerging financial
RESEARCH and non-financial risks and alternatively propagate
AWARDS good practices for promoting public interest.
At ICAI, it is firmly believed that research is the key to
The International Research Awards aspires innovation and growth in the emerging economic
to build global research community environment. The ICAI envisions to support research to
make a positive and tangible impact in standards
Promoting Research Based Ecosystem setting, new reporting practices frameworks, policy
making etc. While thinking further about initiative to
To bring together various stakeholders like promote research, it was envisioned to make it global
researchers, institutions, industry to advance with the support of global forums, PAOs and
research and innovation in various areas. institutions, as idea was to build a global collaborative
research capacity on all accounting related issues to
Sharing Learning And Solving Problems develop global legacy for the profession.

Working on problems being faced by global The Awards Could Be Considered To Be The
economy to augment trust, public interest, World’s Largest Cross Border Competition
governance and economic growth
The International Research Awards aims to recognizes
Stimulating Debates And Dialogues the research community across the globe and their
contribution in fostering innovation and value creation.
Identifying emerging challenges, driving The awards further aspire for developing a research
forces and way forward to resolve the same. oriented ecosystem promoting trade and investment,
augmenting public interest in the globalized financial
4 markets. The inspiration to take awards global was to
encourage researchers to work across the industry and
borders to develop global standards and policy inputs
imbibing elements of trust and excellence in reporting
and governance in the emerging tech-enabled global
world .

The awards aim is to raise the profile of individuals,
teams and institutions undertaking research,
recognise innovative approaches to research,
encourage multi-disciplinary research, bridge the gap
between research and practice and recognize success
stories of researchers in the area of Accounting,
Auditing, Finance, Economics and Taxation with an
objective to enhance the research activities in
Accounting, Finance and Taxation and allied areas, to
name a few.

The Institute
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
Coverage of the Awards ICAI
International
The areas/scope of the awards would be to identify the
topics of international and societal importance where Research
accounting profession can leverage its due role. The Awards 2021
award will be given in five broad categories:
The illustrative list of areas of such
Accounting Research Activities is as under

Auditing Anti–money Laundering
Combating Corruption
Economics Combating Terrorism Financing
Corporate Social Responsibility
Finance
Fraud Detection
Global Financial Stability
Global Sustainability Growth
Government Sector Accounting
Human Resource Accounting
Impact of Rotation of Auditors on
audit quality in the Indian context

Integrated Reporting
International Taxation Laws

Reducing Tax Evasion
Simplification of Human Resource Laws

Transparency in Reporting
Water Audit

Taxation Being an illustrative list, the areas indicated are ‘not
exhaustive’ but indicate areas which came in the realm
The Institute of accountancy profession qualitatively and ultimately
of Chartered achieve tranquility, serenity and stability in the finan-
Accountants cial systems. The topics of national level or country
of India (ICAI) specific are specifically excluded from these
categories.
(Set up by an Act of Parliament)
5
ICAI
International
Research
Awards 2021

Eligibility Criteria of the Awards

An Individual undertaking research in the
mentioned coverage areas.

Participant could be from any country as
jurisdiction is international.

The research work should be published.

Category of
the Awards

One One One
GOLD Shield SILVER Shield BRONZE Shield
in each category in each category in each category
for the Best for the Second for Commendable
Best Research
Research Research
Paper. Paper. Paper.

The Institute

of Chartered

Accountants

6 of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International

Research
Awards 2021

Take Away for Nominees

Recognition/Endorsement Access to Community

Receiving recognition at IRA provides the opportunity for
International forum from such a cooperation and learning from
high caliber judging panel each other across various
represents a significant industries, segments and
endorsement for your research. national borders. It simply
inspires us all to become better.
Exposure
Networking
The International Research
Awards provides exposure to The awards will provide a
emerging areas of research unique networking opportunity
with potential for developing to researchers from the globe
new projects, alliances with to network with each other.
various stakeholders. This will pave the way for
collaborative research.

Learning

The Awards present an
opportunity to learn about
upcoming and ongoing
research globally from fellow
researchers.

The Institute

of Chartered

Accountants

of India (ICAI) 7

(Set up by an Act of Parliament)
ICAI Nomination Process
International and General Guidelines
Research
Awards 2021 1. Only online nomination is allowed.

8 2. Only individuals can submit the Research papers.

3. Research Papers should be in the form of published
research work.

4. Research paper should not be self-nominated i.e.
the same should be nominated by Nominating
Agency.

5. Nominating agency can be in the form of Research
Institution/Agency, Educational Institutions,
Corporates, Individual.

6. Nomination will be accepted only between invite
open date to close date.

7. To nominate the research paper for Award, the
Nominating agency is required to submit a
nomination letter for each nomination i.e. if
nominating agency nominates more than one
research paper, then for each paper, a separate
nomination letter is required.

8. One Research Paper is to be nominated in one
category only.

9. Nomination must contain consent of Author and
contact details of Author and Nominating Entity.

10. The awardee may be asked to present their Research
Paper for the benefit of larger audience.

11. Decisions of the Panel of Judges (Jury) in all the
matters relating to the Competition will be final.

12. Selection of awardees in specified categories are
made through software, review by subject matter
experts and then by eminent Jury.

The Institute
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International

Research
Awards 2021

Review Process

Whole process will be online without any human
intervention (without the need of physical presence
at any stage).

Each nomination shall be sent to the technical There will be five panels of technical reviewers (one
reviewer (TR) of respective category TR panel, each panel for each broad category) to assist Jury Panel
technical reviewer shall award score on a uniform in initial scoring/screening of the nomination
score sheet. The weighted score derived from the received.
score of all technical reviewers shall be sent to
dashboard of each Jury member. Jury panel may decide to review all nominations, or
they may select to review top scored few
The Institute nominations based on weighted score given by
of Chartered technical review panel. The award shall be given
Accountants based on weighted score given by jury panel.
of India (ICAI)
9
(Set up by an Act of Parliament)
ICAI
International
Research
Awards 2021

Timeline and Application Process

Last Date
Closure of Portal

31st May. 2021 | 05:00 p.m. (IST)

Call for Published Research Papers
Last Date to Receive Papers

Award
Ceremony

25th August, 2021

Recognise the best researchers
in a ceremony

10 The Institute
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
Members ICAI
International
CA. Nihar Niranjan Jambusaria , President, ICAI
CA. (Dr.) Debashis Mitra, Vice President, ICAI Research
CA. Aniket Sunil Talati Awards 2021
CA. Anil Satyanarayan Bhandari
CA. Anuj Goyal Twenty Fourth
CA. Atul Kumar Gupta,
CA. Babu Abraham Kallivayalil Council
CA. Chandrashekhar Vasant Chitale
CA. Charanjot Singh Nanda 2019 - 2022
CA. Dayaniwas Sharma
CA. Dheeraj Kumar Khandelwal Members Nominated
CA. Durgesh Kabra by Government of India
CA. G Sekar
CA. Hans Raj Chugh Shri Chandra Wadhwa
CA. Jay Chhaira Shri Gyaneshwar Kumar Singh
CA. Kemisha Soni (Ms.) Shri Manoj Pandey
CA. Manu Agrawal Dr. P. C. Jain
CA. M.P. Vijay Kumar Dr. Ravi Gupta
CA. Nandkishore Chidamber Hegde Ms. Ritika Bhatia
CA. Prafulla Premsukh Chhajed Shri Sunil Kanoria
CA. Prakash Sharma Shri Vijay Kumar Jhalani, Advocate
CA. Pramod Jain
CA. Pramod Kumar Boob 11
CA. Prasanna Kumar D.
CA. Rajendra Kumar P.
CA. Rajesh Sharma
CA. Ranjeet Kumar Agarwal
CA. (Dr.) Sanjeev Kumar Singhal
CA. Satish Kumar Gupta
CA. Shriniwas Yeshwant Joshi
CA. Sushil Kumar Goyal
CA. Tarun Jamnadas Ghia

The Institute
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
ICAI Awardees for
International ICAI International
Research Research Awards 2020
Awards 2021

INTERNATIONAL

RESEARCH
AWARDS

12 The Institute
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International

Research
Awards 2021

The Institute 13
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International
Research
Awards 2021

Jury for
ICAI International
Research Awards 2020

Dr. In Ki Joo Mr. Alan Johnson Mr. Wan Tin

Immediate Past President, IFAC, President President
Jury Chairman, IFAC, Jury Member AFA, Jury Member

Mr. Florin Toma Mr. Vickson Ncube Justice (CA.)

Immediate Past President Immediate Past CEO Anil R. Dave
Accountancy Europe PAFA, Jury Member
Jury Member, Former Judge, Supreme Court of India
Jury Member

Ms. Yelena Rodriguez Trujillo

Executive Director
CCPAP, Jury Member

14 The Institute
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International

Research
Awards 2021

List of Awardee Research Papers for
ICAI International Research Awards 2020

S.NO. CATEGORY AWARD TITLE OF RESEARCH PAPER COUNTRY
1 Accounting Gold Bahrain
Corporate Social Responsibility Disclosure and Firms’
2 Accounting Silver Performance in Mediterranean Countries: Oman
A Stakeholders’ Perspective

Investment Committees and Corporate Cash Holdings

3 Accounting Bronze The Relationship Between Intellectual Capital and Bahrain
Employees’ Productivity: Evidence from The Gulf
Cooperation Council

4 Accounting Letter of Appreciation Value Relevance of Integrated Reporting: A Study of India
Nifty 50 Companies of India

5 Accounting Letter of Appreciation An Impact of IFRS On the Value Relevance of Financial India
Statements: A Study of Selected Indian Listed
Companies

6 Auditing Gold Audit Firms to Employ A Comprehensive Approach to South Africa
Keep Pace with The Evolving Information Technology
Control Environment

7 Auditing Silver The T - 3 Structure - Test, Trace and Track of Forensic India
Audit

8 Auditing Bronze Cobit 5 Compliance: Best Practices Cognitive South Africa
Computing Risk Assessment and Control Checklist

9 Taxation Gold Direct Tax and Laffer Curve India

10 Taxation Silver Transfer Pricing in The Post BEPS World | Intangibles India
Perspective

11 Taxation Bronze Limitation of Benefits Clause in Tax Treaties - India India
Experience

12 Taxation Letter of Appreciation The Digitalization of Tax Administration in China, India India
And Korea (Rep.) In the Fourth Industrial Revolution

13 Finance Bronze Event Study on The Reaction of The Developed and India
Emerging Stock Markets to the 2019-nCOV Outbreak

14 Economics Silver What Factors Drive the Adoption of Digital Banking? Oman
An Empirical Study from The Perspective of Omani
Retail Banking

15 Economics Bronze Combating Public Sector Corruption Through Nigeria
E-Procurement.

The Institute 15
of Chartered
Accountants
of India (ICAI)

(Set up by an Act of Parliament)
ICAI
International
Research
Awards 2021

The Institute of Chartered Accountants of India (ICAI)

(Set up by an Act of Parliament)
For any further information please write to:

Secretary, Research Committee
The Institute of Chartered Accountants of India
ICAI Bhawan, Indraprastha Marg, New Delhi - 110 002, India.
Tel: 0120-387 6877 | Mobile: +91 9350572094; +91 8299735462

Email: ira@icai.in | Website: ira.icai.org

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