Lovleen Gupta, ACA, PhD, is an Assistant Professor in the Department of Commerce, Hindu College, University of Delhi. She obtained her PhD from the Department of Commerce, Delhi School of Economics, University of Delhi. She topped during all three years of her graduation in B.Com at GND University, Amritsar.She has been honoured with a number of prestigious awards and medals from various academic institutions, Universities and the Institute of Chartered Accountants of India (ICAI) for her academic performance and literary contributions. She has multiple articles and research papers to her credit in national and international reputed journals.