Dr. Vive completed his Ph.D. at the Department of Commerce and Business Studies, Jamia Millia Islamia (Central University), New Delhi in 2020. He has five years of teaching experience and has served more than five years as a Guest Faculty in the Centre for Distance and Open Learning, Jamia Millia Islamia. He is currently working as an Assistant Professor in the Department of Commerce and Management Studies, Al-Falah University, Dhauj, Haryana. To his credit, Dr. Vivek has around ten research papers published in leading journals and periodicals of national and international repute. Dr. Vivek is a life member of Indian Commerce Association and Indian Accounting Association. His area of interest includes Accounting, Finance, Direct and Indirect Taxation.