MITRENDU NARAYAN ROY

commercemritendu

Designation: Assistant Professor of Commerce
Academic
Qualifications:
M.Com, UGC-NET (JRF), CFA, MS (Finance), Ph.D.
Teaching Experience: Under Graduate Since 27th May, 2015 Post Graduate Nil
Area of Specialization: Accounting and Finance
Address: Flat No: 4B (3rd Floor), Block B, Tanisha Enclave, 66, Sarat Bose Road, Kolkata – 700065
E-mail id:: mitrenduroy@gmail.com
Research Activity:
  1. Associated with UGC Major Research Project of Dr. Siddhartha Sankar Saha as Project Fellow (2011-2012)
  2. UGC Junior Research Fellow at Department of Commerce, University of Calcutta (2012-2014)
  3. UGC Senior Research Fellow at Department of Commerce, University of Calcutta (2014-2015)
  4. Pursuing Ph.D. at Department of Commerce, University of Calcutta under the supervision of Dr. Siddhartha Sankar Saha
Area of Interest:
  1. Auditing
  2. Financial Management
  3. Management Accounting
Current Position: Dr. Mitrendu Narayan Roy is currently associated with Goenka College of Commerce and Business Administration as an Assistant Professor of Commerce since May 27, 2015. He is teaching at under-graduate as well as post-graduate levels for the last 3.5 years. He is also a visiting faculty at University of Calcutta, WB, India where he has been teaching since last 1 year. While he is currently teaching a wide array of subjects, such as Management, Financial Management, Law, and Information Technology in the under-graduate level and Ethics and Security Analysis in the post-graduate level, his teaching interests include Costing, Financial Management, Auditing, Financial Markets, Ethics, and Security Analysis. In addition to teaching, he is currently the Convenor of Seminar Committee of the Teachers’ Council of his college and has organised a national seminar on ‘Goods & Services Tax’ in collaboration with the Institute of Cost Accountants of India.
Education: A graduate of St. Xavier’s College (Autonomous), Kolkata, he has done his post-graduation in commerce from the University of Calcutta in 2010 and qualified NET with JRF under UGC in 2011. He has also completed his CFA,  MS (Finance) in the year 2009. He completed his Ph.D. on a thesis titled, ‘Statutory Auditor Independence in Protecting Stakeholder Interest: An Empirical Study’ under the supervision of Professor Siddhartha Sankar Saha at Department of Commerce, University of Calcutta.
Past Experience: Before joining his position as an Assistant Professor in Goenka College of Commerce and Business Administration, he was associated with the UGC Major Research Project of Dr. Siddhartha Sankar Saha in the capacity of Project Fellow (1st April, 2011– 31st August, 2012). Later, he joined Department of Commerce, University of Calcutta as Junior Research Fellow (JRF) (17th September, 2012 – 17th September, 2014) and subsequently promoted to Senior Research Fellow (SRF) (18th
September, 2014 – 26th May, 2015).
Doctoral Reseaerch: He has done his doctoral research in Accounting and Finance on the topic, ‘Statutory Auditor Independence in Protecting Stakeholder Interest’ under the supervision of Professor (Dr.) Siddhartha Sankar Saha, at Department of Commerce, University of Calcutta in 2016.
Research Interests: While his area of Ph.D. research is in auditing, his other research interests include Earnings Management, Capital Market Operations, Taxations, Sustainability and Inclusive Growth, Efficiency Analysis.
Academic Contribution: Best five (05) Publications in Peer Reviewed Journals

 

  1. Roy, M. (2015). Statutory Auditors’ Independence in the Context of Corporate Accounting Scandal: A Comparative Study of Enron and Satyam. Journal of Accounting Research and Audit Practices, 14(2), 7-28
  2. Saha, S., & Roy, M. (2015). Statutory Auditors’ Independence in the Backdrop of Corporate Corruption: Select Case Indian Journal of Corporate Governance, 8(1), 84-102
  1. Roy, M., & Saha, S. (2016). Statutory Auditors’ Independence in India: An Empirical Analysis from Stakeholders’ Interest Perspective. Vikalpa: The Journal for Decision Makers, 41(1), 28-50
  2. Roy, M. & Saha, S. (2016). Relationship of Statutory Auditors’ Competence and Independence with Audit Quality. Vilakshan, 13(1), 61-80
  1. Saha, S. & Roy, M. (2016). Quality Control Framework for Statutory Audit of Financial Statements: A Comparative Study of USA, UK and India. Indian Journal of Corporate Governance, 9(2), 186-211

Other Notable Publications in Peer Reviewed Journals

  1. Roy, M., & Saha, S. (2014). Underlying Factors Governing Statutory Auditors’ Independence: An Empirical Analysis. Indian Journal of Accounting, 56(1), 19-32
  2. Roy, M. (2015). Statutory Auditors’ Independence in Protection of Stakeholders’ Interest: A Perceptual Study. Journal of Corporate Governance, 14(1), 40-67
  3. Saha, S. & Roy, M. (2015). Impact of Audit Engagement Issues on Statutory Auditors’ Professional Judgment: An Empirical Analysis. Research Journal of Finance and Accounting (USA), 6(1), 146-158.
  4. Saha, S. & Roy, M. (2015). Sustainability Reporting Practices in India: A Select Case Study of Computer Software Companies. Developing Country Studies (USA), 5(15), 151-157.
  5. Saha, S. & Roy, M. (2015). Underlying Variables Concerning Statutory Auditors’ Independent Engagement: A Regression Analysis. European Journal of Business and Management (USA), 7(13), 249-258.
  6. Saha, S. & Roy, M. (2015). Impact of Select Parameters on Capital Generation in Indian Primary Capital Market: A Multiple Regression Analysis. European Journal of Business and Management (USA), 7(7), 356-363.
  7. Saha, S. & Roy, M. (2016). Framework of Audit Quality for Statutory Financial Audit: A Conceptual Research Journal of Finance and Accounting (USA), 7(9), 78-88.
  8. Saha, S. & Roy, M. (2016). Exploring a Relationship between Quality Control Procedure and Select Input Factors for Statutory Financial Audit. Research Journal of Finance and Accounting, 7(11), 80-88.
  9. Saha, & Roy, M. (2016). Regulatory Framework governing Audit Activities: A Comparison among Select Counties.

Developing Country Studies, 6(5), 109-116.

  1. Saha, S. & Roy, M. (2016). Select Factors governing Quality of Statutory Financial Audit: A Comparative Study. Developing Country Studies, 6(6), 89-93.
  2. Roy, M. (2016). A Comparative Study on Audit of Accounting Estimates in USA, UK desiring Users’ Perceptions. Business Spectrum, 6(2), 16-29.
  3. Saha, & Roy, M. (2016). Quality of Statutory Audit of Financial Statements. The Chartered Accountant, 65(4), 85-89
  4. Saha, S., & Roy, M. (2016). Exploring Respondents’ Perceptions on Audit Evidence: An Empirical Indian Journal of Accounting, XLVIII(1), 30-42
  5. Saha, S., & Roy, M. (2017). Quality Control Environment of Statutory Audit in India. The Chartered Accountant, 65(1), 98- 105
  6. Saha, S., & Roy, M. (2017). Underlying Factors governing Ethical Responsibility of Statutory Auditors: An Empirical Analysis. Business Studies, 38(1&2), 1-25.
  7. Saha, , & Roy, M. (2018). Evaluating Efficiency of Indian Life Insurance Companies using Data Envelopment Analysis. Research Bulletin, 43(4), 45-66
  1. Roy, M. & Saha, S. (2018). Efficiency of Domestic and Indo-foreign Life Insurance Companies during Post-Global Recession Period: A DEA Approach. Business Studies, 39(1&2), 32-46.
Book Publication:
  1. Saha, S., & Roy, M. (2017). Quality Control Procedure for Statutory Financial Audit: An Empirical Study, Emerald Publishing Ltd., UK, 2017
  2. Roy, M., & Saha, S. (2018). Statutory Auditors’ Independence in Protecting Stakeholders’ Interest: An Empirical Study, Palgrave-MacMillan (Springer)
Participation in International Conferences:
  1. 35th All India Accounting Conference and International Seminar on ‘Accounting Education and Research’ organised by Indian Accounting Association (IAA), Saurashtra Branch, and Department of Business Management, Saurashtra University, Rajkot and presented a paper titled, Ethics in Accounting and Auditing Profession: A Conceptual Study
  2. ICAI International Conference on ‘Cost Consciousness, Sustainability, Governance and Development’ organised by Gaeddu College of Business Studies, Royal University of Bhutan, Gedu, Bhutan and presented a paper titled Sustainability Reporting Practices: A Case Study of Select Companies in Indian Computer Software Industry
  3. 36th All India Accounting Conference and International Seminar on ‘Accounting Education and Research’ organised by IAA, Andhrapradesh Branch and Andhra University and presented a paper titled Statutory Auditor Independence in Corporate Accounting Scandals: A Case Study of Satyam Computer Services
  4. International Finance Conference on ‘Changing Issues in Finance in Developing Economies’ organised by Department of Business Management, University of Calcutta and IAA, Kolkata Branch and presented a paper titled Sustainability Reporting Practices in Indian Computer Software Industry: A Comparative Study between TCS and Wipro
  5. IX International Conference on ‘Finance and Business Management’ organised by Ranchi University & Society of Technical and Management Professionals (STMP) and presented a paper titled Statutory Auditors’ Independence in Protecting Stakeholders’ Interest: An Empirical Analysis
  1. 37th All India Accounting Conference and International Seminar on ‘Accounting Education and Research’ organised by IAA, Lucknow and Department of Commerce, University of Lucknow and presented a paper titled Statutory Auditors’ Integrity: A Comparative Study in Select Asian Corporate Failures
  2. 6th International Conference on ‘Corporate Governance, Corporate Corruption and Sustainability’ organised by Centre for Corporate Governance, Institute of Public Enterprises and presented a paper titled Statutory Auditors’ Independence in the Backdrop of Corruption: A Select Case Study
  3. 26th Asian-Pacific Conference on International Accounting Issues organised by National Taipei University, Taiwan, R.O.C., & Asian-Pacific Conference on International Accounting Issues, USA and presented a paper titled Statutory Auditor Objectivity in Audit Engagement in India: An Empirical Study from Stakeholders’ Interest Perspective
  4. 12th International Accounting Conference organised by Indian Accounting Association Research Foundation (IAARF) & Deloitte India and presented a paper titled Impact of Select Audit Engagement Issues on Statutory Auditors’ Engagement: A Regression Analysis
  5. International Conference on ‘Financial Sector Reforms in Developing Economies’ organised by Department of Commerce with Farm Management, Vidyasagar University and presented a paper titled Statutory Auditors’ Independent Engagement in the Era of Financial Crimes: A Perceptual Study
  6. International Conference on ‘Infrastructure Finance Development’ organised by Department of Business Management, Indira Gandhi National Tribal University and Indian Council of Social Science Research and presented a paper titled Factors influencing Statutory Auditors’ Bias in the Backdrop of Financial Frauds
  7. XI International Conference on Innovation and Business Management organised by STMP and presented a paper titled

Quality Control Procedure for Statutory Audit of Financial Statements in India: An Empirical Analysis

  1. Two Day Seminar on Re-looking at Nations: Reenergising and Reforming Strategies for Sustainable Development organised by Gaeddu College of Business Studies, Bhutan, Institute of Management Study, Kolkata and The Institute of Cost Accountants of India and presented a paper titled An Analytical Study on Statutory Auditors’ Independent Engagement
  2. International Conference on Changing Face of Business Management organised by Marwari College (under the Bhagalpur University) & STMP and presented a paper titled An Empirical Insight into Respondents’ Perceptions on Overall Objectives of an Independent Financial Auditors
  3. One-Day International Conference on Economic and Tax Reforms in India in Global Perspective organised by Indian Accounting Association, South Bengal Branch in collaboration with Institute of Management Study and presented a paper titled Efficiency of Life Insurers in India during Post-Global Recession Era: A DEA Approach
Participation in National Conferences:
  1. UGC Sponsored Two Day National Conference on ‘Inclusive Growth, Business and Environment in India’s Emerging Economy’ organised by Department of Commerce and Business Administration, Xavier’s College (Autonomous) and Shri Sikshaytan College and presented a paper titled An Analytical Study on Capital Market Growth in Indian Economy
  2. 66th All India Commerce Conference and National Seminar on ‘Inclusive Growth and Sustainability: Role of Commerce Education in India’ organised by Indian Commerce Association and Bangalore University and presented a paper titled Changing Landscape of Indian Primary Market in Post Liberalization Era: A Study
  3. UGC-DEB Sponsored 2 Day National Seminar on ‘Changing Scenario in Indian Business Environment’ organised by Netaji Subhash Open University and presented a paper titled Statutory Auditors’ Independence: An Empirical Study from Occupational Perspective
  4. UGC Sponsored 2 Day National Conference on ‘Re-Imaging India: Challenges and Opportunities in Finance, Management and Policy Making’ organised by Xavier’s College (Autonomous) and International Management Institute and presented a paper titled Impact of Select Parameters on Resource Mobilisation in Indian Primary Market: An Empirical Study
  5. 1st National Conference on ‘Commerce in 21st Century: Innovations, Trends and Practices’ organised by Xavier School of Commerce, Xavier University, Bhubneswar and presented a paper titled Exploring variables governing Quality Control Procedure for Statutory Financial Audit: An Empirical Analysis
  6. ARISCOM National Conference on Contemporary Issues related to Social Sciences, Commerce and Management organised by Association for Research in Social Sciences, Commerce and Management and presented a paper titled Evaluating Financial Efficiency of Indian Life Insurance Companies using Data Envelopment Analysis
Training Programmes Attended:
  1. Faculty Development Program organised by Future Business School, Kolkata on Application of SPSS as a research tool in management science
  2. UGC Sponsored Workshop organised by Vidyasagar Univeristy on Research
  3. Management Development Program organised by Vinod Gupta School of Management, Indian Institute of Technology, Kharagpur on Statistical Modelling for Data Analysis
  4. Faculty Development Program organised by Acasia Global Consulting on Research Design – Philosophy, Methodology and Reporting
  5. Workshop organised by Netaji Subhas Open University and IAPQR on Research Methodology
  6. UGC Sponsored Workshop organised by Xavier’s College on Research Methodology
  7. Short Term Course organised by Bhartiya Vidya Bhawan Institute of Management Science on Research Techniques in Social Science through SPSS
  8. 29th Orientation Programme organised by UGC – HRDC, University of North Bengal
  9. Workshop organised by Government College of Engineering and Leather Technology on Data Envelopment
  1. Interdisciplinary Refresher Course (IRC) organised by UGC-HRDC, University of Calcutta on Business
Other Achievements:
  1. Winner of State Level Debate Championship Organised by Youth Welfare Department, Government of West Bengal
  2. Winner of State Level Debate Championship Organised by Paschimbaga Bigyan Manch
  3. First division with distinction in Painting (Fine Arts) from Pracheen Kala Kendra, Chandigarh
  4. Best Paper Award in International Conference on Changing Face of Business Management organised by Marwari College (under the Bhagalpur University) & STMP
  5. Best Paper Award in ARISCOM National Conference on Contemporary Issues related to Social Sciences, Commerce and Management
Personal Information:
  1. Fathers name: Late Mangalendu Narayan Roy
  2. Caste: General
  3. Mother/Guardians name: Basanti Roy
  4. Marital Status: Married
  5. Nationality: Indian
  6. Date of Birth and Age: 12th September, 1987; 31 Years (as on 31st March, 2019).
  7. Religion: Hindu
  8. Languages known: Bengali (Read, Write, Speak), English (Read, Write, Speak), Hindi (Speak)