Sakshi Bathla

Assistant Professor

Sakshi Bathla

Assistant Professor

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Research interests:

  • Financial Reporting, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Ind-AS

Recent Publications:

  • Bathla, S., Sharma, A. K., & Kandpal, V. (2024). Stakeholders' Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database. Heliyon, 10(1), e23912. DOI: 10.1016/j.heliyon.2023.e23912 (SCIE, Scopus, IF: 4)
  • Sharma, A., Bathla, S. & Ansari, K. (2022). Digitalization in Management Accounting & Control: Testing a Choir Singing in Harmony. Digital Transformation: Recent Trends and Practices. New Delhi. Himalaya Publishing House. ISBN: 978-93-5596-731-2. (Book Chapter)
  • Bathla, S., & Sharma, A. K. (2021). Gauging the impact of IFRS converged IND-AS on the Indian financial reporting system. Accountancy Business and the Public Interest, 534-547. (ABDC- B; ABS- 2; IF: 0.64)
  • Bathla, S., & Sharma, A. K. (2020). International financial reporting system in India and China: past, present and IFRS? International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 130-148. DOI: 10.1504/IJAAPE.2020.10029967 (Scopus; ABDC-C; ABS-2; IF: 0.33)
  • Bathla, S. (2016). Entrepreneurship in a Globalized Economy: What it Needs for India to Capture the Momentum. Review of Professional Management, 14(2), 82-87. ISSN: 0972-8686; Online ISSN: 2455-0647. (Citation:1; IF: 0.30)

Conference Proceedings

  • Bathla, S. (2016). BPR in Emerging Markets: A nick in time. Proceedings of International Conference on Development of Economies through Business Process Re-Engineering in the Digital Era. Rukmini Devi Institute of Advanced Studies, New Delhi.

Book Chapters:

  • Bathla, S. (2017). Trade in Education and WTO. Global Trade in Services: A WTO Perspective. New Delhi. Atlantic Publishers and Distributors (P) Ltd. ISBN: 978-81-269-2517-9
  • Sharma, A., Bathla, S. & Ansari, K. (2022). Digitalization in Management Accounting & Control: Testing a Choir Singing in Harmony. Digital Transformation: Recent Trends and Practices. New Delhi. Himalaya Publishing House. ISBN: 978-93-5596-731-2.

Honors and Achievements:

  • Member of Commonwealth Scholarship Commission (CSC) Alumni Advisory Panel (2021-23).
  • Recipient of Commonwealth Split-site Scholarship (2019-20) pursued at Sheffield Hallam University (UK)

International Pursuits:

  • Commonwealth Day 2020: Attended a private tea party with the former Duchess of Sussex, Meghan Markle through a very competitive process for Commonwealth Day at Buckingham Palace on March 9, 2020, to discuss my research work with her. I led a group of 6 other scholars for Sustainable Development Goal 9 Industry, Innovation and Infrastructure for the event. Following was an invitation to attend the Commonwealth service at Westminster Abbey, London (UK) in the presence of the Head of the Commonwealth, Her Majesty Queen Elizabeth II and other members of the royal family. https://www.acu.ac.uk/news/commonwealth-day-delivering-a-common-future/
  • International Emerging Leaders Program: Cumberland Lodge, Windsor Great Park, United Kingdom (UK): Successfully attended the three residential retreats (2019-20) for the emerging international leaders’ program on Freedom of Religion or Belief (FoRB) organized in support of the Foreign and Commonwealth Office.

Workshops:

  • Derby Business School, University of Derby, United Kingdom (UK): Accounting Symposium and research afternoon, 30th October 2019 organized by Accounting, Accountability and Ethics Research Cluster.
  • Leeds Business School, University of Leeds, United Kingdom (UK): Structural Equations Modelling (SEM) with Linear Structural Relations (LISREL): Principles & Challenges organized by Northern Advanced Research Training Initiative (NARTI), UK, 17-19 December 2019.

Conferences

  • Virtual: Bathla, S., Sharma, A.K., Abdo, H., Roberts, M. & Garrow, N. The Macroeconomics of International Accounting Standards: Comparative Evidence from India & the UK. Presented at the British Accounting & Finance Association (BAFA) annual conference from 12-13 April 1, 2021.
  • University of International Business & Economics, Beijing, China: Bathla, S., & Sharma, A.K. (2018). International Financial Reporting System in India & China: Past, Present & IFRS? Presented at the International Trade & Finance Association (IT&FA, USA) Conference titled ‘New Paradigms in the Global Economy’ on May 23-26, 2018.
  • Rukmini Devi Institute of Advanced Studies, New Delhi, India: “BPR in Emerging Markets: A nick in time!” International Conference on Development of Economies through Business Process Re-Engineering in the Digital Era, April 2016 organized in collaboration with the Ministry of MSME, Government of India.
  • Department of Commerce, Shaheed Bhagat Singh College, University of Delhi, India: “Trade in Education and WTO”. National Seminar on Global Trade in Services: A WTO Perspective, March 2016.
  • Department of Economics, Motilal Nehru College, University of Delhi, India: “GST: Growing & Sharing Together”. National Conference on GST, March 2016.
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Contact


sakshi.bathla@thapar.edu

Education


Ph.D. in Accounting & Finance (2023) Department of Management Studies, IIT Roorkee

M.Com (2013-15) Delhi School of Economics, University of Delhi

B. Com (Hons.) (2010-13) Hansraj College, University of Delhi.

Research interests:

  • Financial Reporting, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Ind-AS

Recent Publications:

  • Bathla, S., Sharma, A. K., & Kandpal, V. (2024). Stakeholders' Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database. Heliyon, 10(1), e23912. DOI: 10.1016/j.heliyon.2023.e23912 (SCIE, Scopus, IF: 4)
  • Sharma, A., Bathla, S. & Ansari, K. (2022). Digitalization in Management Accounting & Control: Testing a Choir Singing in Harmony. Digital Transformation: Recent Trends and Practices. New Delhi. Himalaya Publishing House. ISBN: 978-93-5596-731-2. (Book Chapter)
  • Bathla, S., & Sharma, A. K. (2021). Gauging the impact of IFRS converged IND-AS on the Indian financial reporting system. Accountancy Business and the Public Interest, 534-547. (ABDC- B; ABS- 2; IF: 0.64)
  • Bathla, S., & Sharma, A. K. (2020). International financial reporting system in India and China: past, present and IFRS? International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 130-148. DOI: 10.1504/IJAAPE.2020.10029967 (Scopus; ABDC-C; ABS-2; IF: 0.33)
  • Bathla, S. (2016). Entrepreneurship in a Globalized Economy: What it Needs for India to Capture the Momentum. Review of Professional Management, 14(2), 82-87. ISSN: 0972-8686; Online ISSN: 2455-0647. (Citation:1; IF: 0.30)

Conference Proceedings

  • Bathla, S. (2016). BPR in Emerging Markets: A nick in time. Proceedings of International Conference on Development of Economies through Business Process Re-Engineering in the Digital Era. Rukmini Devi Institute of Advanced Studies, New Delhi.

Book Chapters:

  • Bathla, S. (2017). Trade in Education and WTO. Global Trade in Services: A WTO Perspective. New Delhi. Atlantic Publishers and Distributors (P) Ltd. ISBN: 978-81-269-2517-9
  • Sharma, A., Bathla, S. & Ansari, K. (2022). Digitalization in Management Accounting & Control: Testing a Choir Singing in Harmony. Digital Transformation: Recent Trends and Practices. New Delhi. Himalaya Publishing House. ISBN: 978-93-5596-731-2.

Honors and Achievements:

  • Member of Commonwealth Scholarship Commission (CSC) Alumni Advisory Panel (2021-23).
  • Recipient of Commonwealth Split-site Scholarship (2019-20) pursued at Sheffield Hallam University (UK)

International Pursuits:

  • Commonwealth Day 2020: Attended a private tea party with the former Duchess of Sussex, Meghan Markle through a very competitive process for Commonwealth Day at Buckingham Palace on March 9, 2020, to discuss my research work with her. I led a group of 6 other scholars for Sustainable Development Goal 9 Industry, Innovation and Infrastructure for the event. Following was an invitation to attend the Commonwealth service at Westminster Abbey, London (UK) in the presence of the Head of the Commonwealth, Her Majesty Queen Elizabeth II and other members of the royal family. https://www.acu.ac.uk/news/commonwealth-day-delivering-a-common-future/
  • International Emerging Leaders Program: Cumberland Lodge, Windsor Great Park, United Kingdom (UK): Successfully attended the three residential retreats (2019-20) for the emerging international leaders’ program on Freedom of Religion or Belief (FoRB) organized in support of the Foreign and Commonwealth Office.

Workshops:

  • Derby Business School, University of Derby, United Kingdom (UK): Accounting Symposium and research afternoon, 30th October 2019 organized by Accounting, Accountability and Ethics Research Cluster.
  • Leeds Business School, University of Leeds, United Kingdom (UK): Structural Equations Modelling (SEM) with Linear Structural Relations (LISREL): Principles & Challenges organized by Northern Advanced Research Training Initiative (NARTI), UK, 17-19 December 2019.

Conferences

  • Virtual: Bathla, S., Sharma, A.K., Abdo, H., Roberts, M. & Garrow, N. The Macroeconomics of International Accounting Standards: Comparative Evidence from India & the UK. Presented at the British Accounting & Finance Association (BAFA) annual conference from 12-13 April 1, 2021.
  • University of International Business & Economics, Beijing, China: Bathla, S., & Sharma, A.K. (2018). International Financial Reporting System in India & China: Past, Present & IFRS? Presented at the International Trade & Finance Association (IT&FA, USA) Conference titled ‘New Paradigms in the Global Economy’ on May 23-26, 2018.
  • Rukmini Devi Institute of Advanced Studies, New Delhi, India: “BPR in Emerging Markets: A nick in time!” International Conference on Development of Economies through Business Process Re-Engineering in the Digital Era, April 2016 organized in collaboration with the Ministry of MSME, Government of India.
  • Department of Commerce, Shaheed Bhagat Singh College, University of Delhi, India: “Trade in Education and WTO”. National Seminar on Global Trade in Services: A WTO Perspective, March 2016.
  • Department of Economics, Motilal Nehru College, University of Delhi, India: “GST: Growing & Sharing Together”. National Conference on GST, March 2016.
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