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Gaurav Sehgal

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Open access Jul 2026

Regulatory and Legal Dimensions of Global Supply Chains: A Theoretical Accounting Perspective on Trade Compliance and Governance

Global supply chains increasingly operate within dense legal and regulatory environments shaped by trade compliance requirements, disclosure regimes, and expanding expectations related to transparency, sustainability, and accountability. These developments have transformed accounting from a conventional reporting funct...

Gaurav Sehgal, Sushobhan Sengupta, Sayan Saha et al. · 0 citations

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