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Faculty

Meet the Visionaries
Our Distinguished Faculty at Birla Institute of Management Technology

Niharika Kasaudhan

Assistant Professor

Biosketch

Dr. Niharika Kasaudhan earned her Ph.D. in the Finance and Accounting area from the Indian Institute of Management Raipur. Her doctoral research examines the implications of government-mandated social obligations on corporate policies and decision-making. She has presented her research at several prestigious national and international conferences, including the 2025 Annual Symposium of the Journal of Contemporary Accounting and Economics, the Research Symposium on Finance and Economics 2025, the 2nd Modern Finance Conference, 12th International Conference on Sustainability and the Intersection 2026.

Her doctoral work has resulted in publications in internationally reputed, peer-reviewed journals, including the Scottish Journal of Political Economy and Meditari Accountancy Research, both of which are ranked A in the ABDC Journal Quality List. In recognition of her academic excellence, she was selected as one of only three doctoral scholars nominated by her institute to participate in the 2nd Doctoral Participant-Cantered Learning Workshop conducted by Harvard Business School.

Dr. Kasaudhan’s research interests lie at the intersection of Corporate Social Responsibility, Corporate Finance, and Corporate Governance. Her teaching interests include Financial Accounting, Management Accounting, and Corporate Finance. Beyond academia, she enjoys exploring culinary arts and experimenting with new recipes.

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Education

  • Ph.D., Finance and Accounting (2022-26), Indian Institute of Management, Raipur, Completion Date: April 2026, Thesis: Economic Consequences of Mandatory Corporate Social Responsibility: Evidence from an Indian Quasi-Natural Experiment
  • Master of Commerce (2018-2020), Nehru Gram Bharati (Deemed to be University, Prayagraj), Grade: 7.47/10.00 (A+ Grade)
  • Bachelor of Commerce (2015-2018), Ramanujan College, Delhi, Grade: 7.83/10.00 (First Division)
  • Intermediate (2014-2015), Jawahar Navodaya Vidyalaya Pratapgarh, Grade: 89.6%
  • High School (2012-2013), Jawahar Navodaya Vidyalaya Gonda, Grade: 9.4 CGPA

Areas of Interest and Research

  • Corporate Social Responsibility, Applied Microeconomics, Corporate Finance

Teaching Courses and New Courses Developed

  • Finacial Accounting ,Corporate Finance and Legal Aspects of Business

Academic Positions and Assignments

  • Discussant: 2nd Modern Finance Conference, Warsaw (September 2025); Virtual Re search Symposium on Finance and Economics, IFMR GSB at Krea University (June 2025)
  • Teaching Assistant for the cources like Sustainable Finance, Environmental, Social, Governance & Impact Investing, Cost Accounting, and Financial Accounting, IIM Raipur (Term I, A.Y. 2025– 26 & 2024– 2025)

Recognitions and Awards

  • Best research paper award in Finance at the Research Symposium on Finance and Economics 2025, IFMR GSB at Krea University.
  • Recipient of the Doctoral Fellowship at the Indian Institute of Management, Raipur (June 2022– Present)

Research Papers and Working Papers

  • Kasaudhan, N., and DasGupta, R. (2025). Mandatory Corporate Responsibility Reg ulation, Geopolitical Risk, and Firm Performance: Evidence From India. Scottish Journal of Political Economy, 72(5), e70019. [ABDC- A].
  • Kasaudhan, N., and DasGupta, R. (2026). Corporate Social Responsibility and Debt Maturity Structure: Evidence from a Quasi-Natural Experiment. Meditari Accoun tancy Research.[ABDC- A]

Research in Progress

  • Government-Mandated Altruism and Total Factor Productivity: Evidence from India’s Corporate Responsibility Law (with Dr. Ranjan DasGupta and Dr. Soumya Guha Deb).
  • Corporate Social Responsibility and Firms’ Access to Equity Capital: Evidence from the Indian Companies Act (with Aaraadhya Srivastava).
  • The Savings Effect of Mandatory Corporate Philanthropy: Evidence from India’s Cor porate Responsibility Law.
  • Being Good Is Not Good Collateral: The Quasi-Experimental Effect of Mandatory CSR on Secured Debt. Conference Presentation

Conference, Seminar Paper and Presentations

  • Intersection 2026 MAHE Bengaluru (March 2026)
  • 12th International Conference on Sustainability, IIM Shillong (November 2025)
  • 2nd Modern Finance Conference, Warsaw (September 2025)
  • Virtual Research Symposium on Finance and Economics, IFMR GSB at Krea University (June 2025)
  • Annual Symposium of the Journal of Contemporary Accounting and Economics, MAHE Bengaluru (January 2025)

MDP Sessions, Workshops and Technical Lectures

  • Doctoral Participant-Centered Learning Workshop, Harvard Business School, Indian Research Center (May 2026)
  • Faculty Development Program on Book Writing Workshop: Capital through Authoring Textbooks and Reference Works, IIM Raipur (October 2025)
  • 5-day Residential Summer School on Causal Research and Impact Evaluation Methods, BML Munjal University, Gurugram (June 2025)

Doctoral Dissertations and Awards

  • Awarded
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