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This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant challenges that hinder the application of forensic accounting in fraud prevention and detection?

The authors use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to carry out a systematic literature review (SLR) to identify and assess the existing literature on forensic accounting.

There exists a positive correlation between forensic accounting and fraud detection and prevention. Moreover, in both the empirical and non-empirical findings, the authors note that fraud is complex, and in carrying out fraud investigations, one must be aware of its complexity.

Although drug counterfeiting is a sector where forensic accountants have paid less attention, it is a rapidly expanding fraud area. This paper finds that to detect fraud at an early stage, one must increase consumer understanding of basic forensic accounting techniques by implementing accurate supply chain monitoring systems and inventory management controls and conducting adequate and effective regulatory, honest and legitimate customs inspections.

The major factors that restrict forensic accounting are a lack of awareness and education. Hence, it is essential to incorporate forensic accounting in undergraduate and post-graduate courses.

From the existing literature, it has been observed that very few studies have been conducted in this field using the PRISMA and SLR techniques. Also, the authors carried out a holistic study that focuses on three different areas – fraud detection, fraud prevention and the challenges in forensic accounting.

Purpose: Worldwide economies have been shattered by the alarming increase in Non-Performing Assets (NPAs) in Banking Sector. In India, the rise in NPA levels gives a clear insight into the health of industry and state. This study aims to determine how NPAs in India impact the profitability of eight banks chosen from the public and private sectors; specifically: Punjab National Bank (PNB), Bank of India (BOI), UCO Bank, Punjab and Sind Bank (PSB), HDFC Bank, Axis Bank, ICICI Bank, and Yes Bank; during the period 2009/2010 to 2017/2018.

Design/methodology/approach: The study utilised IBM SPSS version 20 application to carry out our statistical analysis of measures of central location (mean and median), measures of dispersion (standard deviation), to carry out the Kolmogorov–Smirnov test to check the normality of data, the Mann–Whitney U test (for two groups) for median comparison between private and public sector banks and the Kruskal–Wallis test (for more than two groups) for median comparison for more than two banks. p ≤0.01 and p ≤0.05 were the two-tailed significance level used for determining the significance of all statistical tests.

Findings: Trend analysis and statistical tests show that the trend in public sector banks to have NPAs is higher compared to private sector banks, and losses arising from NPA impact the banks’ profitability.

Practical implications: It is apparent that NPAs are a large threat to banks in India as it reflects the state of the Indian economy. The growth of the economic cycle is predominantly dependent on the smooth and profitable functioning of private and public sector banks. This current study focusses on and compares the impact of NPAs on the profitability of public and private sector banks. NPAs have grown exponentially more in the case of public sector banks than private sector banks, which has affected the former banks’ financial health and performance. Increases in the level of NPAs adversely affect the working style and long-term stability of public and private sector banks in the economy.

Social Implications: NPAs have a negative influence on the profitability of the banks as well as on the economic growth of the country too. However, it is recommended that management in the banking sector, particularly the public banks, should use various preventive and recovery strategies to reduce the risk of failure and to keep track of NPAs to stay safe.

Originality/value: This study aims to determine how NPAs in India impact the profitability of eight banks chosen from the public and private sectors; specifically: PNB, BOI, UCO Bank, PSB, HDFC Bank, Axis Bank, ICICI Bank, and Yes Bank; during the period 2009/2010 to 2017/2018.

Purpose: The purpose of the study is to investigate how blockchain, a new emergent technology, has spread throughout the insurance industry by evaluating incidents reported in the literature, either academic or trade publications. This study specifically aims to develop a comprehensive understanding of the main effects of blockchain on the insurance sector’s core operations.

Design/Methodology/Approach: Review based approach has been utilised by evaluating incidents reported in the literature, either academic or trade publications.

Findings: Blockchain is a technology attracting more and more interest from academics and business professionals. It can be seen that the technological advancements and benefits of blockchain in the insurance industry can help it expand manifold. The wise use of technology can only provide the same. If applied without thought, it can be disastrous too. With the future integration of AI and other machine learning technologies, the authors can see that clerical work in the industry can completely shift to computers and humans can use more of their time in more developmental activities and results.

Practical Implications: The sector is moving in the direction of digital transformation employing emerging technologies and is ready for disruptions and change shortly regarding processes, industry structure, rivalry, and organisational structure.

Research Limitations: Future researchers could investigate the existing technique to examine the dissemination of upcoming technologies, such as cognitive computing, blockchain, and artificial intelligence, in certain industries or organisational functions.

Purpose: The study aims to extract insights into five significant industries, pharmaceutical, space, defence, renewal energy, and information technology (IT), which have huge potential to make India achieving a five trillion-dollar economy in the future.

Design/methodology/approach: The authors focus on future-driven industries which are not only making India a third highest gross domestic product (GDP) producer country but also reviewing the different aspects of these industries and how they can assist India in achieving a five trillion-dollar economies along with determining India’s self-reliance through different governments initiatives in this direction.

Findings: The findings highlight the importance of inclusiveness of policymakers, stakeholders, private players, foreign investors, and the masses. Their significant contributions especially in the pharmaceutical, space, defence, renewal energy, and IT sectors in terms of creativities, innovations, intellect, executions, implementations, and improvements can assist India in achieving its five trillion-dollars economy soon.

Practical implications: This study offers (1) convincing insights into five key industries, pharmaceutical, space, defence, renewal energy, and IT, which have huge potential to increase total GDP volume shortly and (2) the investment areas for the masses where they can see their world not only self-reliant but also will see huge growth in their invested amount in these industries in future.

Originality/value: The insights of five key industries, pharmaceutical, space, defence, renewal energy, and IT, highlight that India has the potential to achieve a five trillion-dollar economy in the future; however, it does not ignore the significant contribution of other industries in making of total GDP.

This paper aims to describe the use of electronic resources and services provided at the central library of Indian Institute of Technology, Delhi. The paper is focused to know who these electronic information services users are, how often they use the services and the place where the information is accessed. Also, the users are asked to give their preferences between an electronic and print journal format.

The questionnaire method is used for collecting the data from the users (i.e. undergraduate, postgraduate, research scholar and faculty), categories‐wise.

It has been found that usage of e‐journals is increasing; this is due to awareness among the users about the library e‐resources and services. Owing to an easy access available at various places in the institute, users are accessing these resources at hostels and departments more as compared to the library. The users coming to library have decreased.

The present paper will help other institutes understand the need for library electronic resources, and motivate them to update their resources in the larger interest of the students, faculty and research scholars. The paper also indicates how a suitably designed survey can show the awareness and use of types of information services, in this case e‐journals. There is a dearth of such studies in India and the methodology and findings can be applied to other libraries to reveal similar trends as well as comparisons.

Purpose: The assessment of the linkage between quality and several SDGs is crucial due to the significant impact quality has on multiple dimensions. This study employs a comprehensive methodology to elucidate the various dimensions of quality. Additionally, it examines the relationship between quality and multiple SDGs, a topic that has not been previously investigated.

Design/Methodology/Approach: The question arises here that how maintaining quality leads to sustainability; well this question is answered in this study through a content analysis of previous studies and showing the importance of theme quality in various aspects of sustainability like TBL, sustainable development goals (SDGs), etc.

Findings: Quality has proven to be an admirable approach towards sustainability. The risen need for sustainability has brought many perspectives of the world. It can be environmental, social and economic and further these aspects have their own areas for improvement. The complexity of the structure of sustainability requires a basic common area to be focused on, and in this study, quality has proven to be one.

Implications: Through the SDGs it can be derived that each goal had an area where quality needed to be worked on. The several zones of quality are interlinked. Quality of life will automatically improve the education, health water and sanitation services. Therefore, the focus should be laid on attaining sustainability through quality. Quality is achieving excellence in something or a substance that satisfies the requirements needed from it or the resources are utilised effectively and efficiently.

Originality/Value: This study uses a holistic approach in which dimensions of quality have been explained and further the linkage of quality with different SDGs was assessed which has not yet been explored earlier.

Purpose: Blockchain is the most significant technological innovation of the generation following the internet. However, most individuals are unaware of how it will affect the insurance business.

Design/methodology/approach: The present study utilises a systematic review methodology to assess the existing literature on blockchain technology in the insurance industry.

Findings: Currently, few insurance companies are researching and using blockchain technology for automated claims, fraud detection, and cash flow tracking. The use of blockchain technology in the insurance business is still in its early stages, and many significant issues remain unsolved. This chapter lays out the discussions regarding the current state of blockchain technology in the insurance business.

Practical implications: Using distributed ledger technology (DLT), all the stakeholders can easily exchange the relevant information on a real-time basis. In particular, blockchain technology will help all insurance companies minimise discrepancies related to fraudulent claims by keeping track of the customer’s history of the customer reducing administrative costs.

Originality/value: It has been observed that very few studies have been conducted in this field. This is a holistic study that focuses on the applications of blockchain technology in various non-life insurance segments.