NOLEGEIN Journal of Corporate & Business Laws
Volume 9, Issue 2 (2026)
Published
Table of contents
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When Technology Maturity Matters: a Moderated Regression Study of Forensic Analytics and Fraud Detection
Abstract: Purpose: Data‐driven forensic analytics (DDFA) is widely promoted as a key tool for fraud detection, yet organisations report mixed results. This study investigates whether the effectiveness of DDFA depends on the organisation’s technological maturity – defined asthe sophistication of IT infrastructure, data governance, and analytical skills. Design/Methodology/Approach: A two‐wave longitudinal survey was conducted with 210 finance and audit professionals in a large emerging economy; 178 completed both waves (retention 84.8%). …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 Read article
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Cooperative Models for Circular Economy Integration in Cost-Effective Waste Management and Recycling
Abstract: The shift of a linear economy to the circular one is what has become a necessity to solve the increasing environmental issues related to waste production and depletion of resources. This paper examines how cooperative models can be utilized to support the integration of the circular economy into waste management and recycling. Based on a systematic review of the literature and a thematic analysis, the studies on the cooperative governance, …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 Read article
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Whistleblowing Mechanisms and Corporate Scams in India: a Critical Study
Abstract: Corporate scams have become a major concern for corporate governance in India, raising questions about the effectiveness of internal monitoring systems. Among various governance mechanisms, whistleblowing plays an important role in identifying unethical practices, financial fraud, and misconduct within organisations. The present study critically examines the effectiveness of whistleblowing mechanisms in detecting and preventing corporate scams in India and identifies the challenges faced by whistleblowers in reporting misconduct. The study …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 Read article
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Health Insurance Sector in India: Growth, Regulatory Reforms and Transparency Initiatives of IRDAI
Abstract: India's health insurance sector has become an important component of the nation's healthcare finance system by providing financial security against rising medical costs and increasing access to healthcare services. The sector has grown significantly due to a number of factors, including rising healthcare spending, public awareness, business sector participation, digitisation, and government initiatives.In order to guarantee orderly sector development, safeguard policyholders, bolster insurer accountability, and improve transparency, the Insurance Regulatory …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 Read article
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Impact of the Income Tax Act, 2025 on Individuals and Businesses in India
Abstract: The Income Tax Act, 2025 marks a significant milestone in India's fiscal and taxation frameworkby replacing the long-standing Income Tax Act, 1961. Designed to modernize and simplify thecountry's direct tax system, the new legislation seeks to enhance transparency, reducecompliance burdens, promote digital governance, and align tax administration with the needs ofa rapidly evolving economy. This study is based on secondary data collected from governmentreports, policy documents, tax portals, published literature, …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 · pp. 1–6 Read article
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Critical Analysis of Online Fraud Prevention and Legal Frameworks inIndia: A Meta-Analytic Review
Abstract: Increased digitalization of the financial and government systems in India means that there is an augmented prospect of online frauds, therefore making it a challenge that needs integrated efforts with superior technologies and solid legal frameworks. This meta- analytic review critically looks into the amalgamation of emergent aspects of artificial intelligence, deep learning, and biometric authentication with the emerging legal aspects of fraud prevention in the Indian situation. Biometric systems, …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 · pp. 12–21 Read article
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Digital Afterlife Data Decay Protocols: Challenges, Frameworks, and FutureDirections
Abstract: What sticks around online when someone dies - things like email, profiles, stored files, or digital names - makes up what people call a digital afterlife. Long trails left behind in apps and platforms grow wider every year, making it more urgent to handle such information with care, respect choices made while alive, and avoid confusion later on. Problems pop up not just in how systems store or delete data …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 · pp. 22–26 Read article
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Legal Impediments and Pathways for Mainstreaming Extended Producer Responsibility in India's Waste Regime
Abstract: Extended Producer Responsibility has become central to India's transition to a circular economy and now covers eight mandatory waste streams, which include plastic packaging, e-waste and end-of-life vehicles. But there are important legal and institutional obstacles that prevent EPR from being effectively mainstreamed over the long term. This research paper examines the existing regulatory framework, primarily based on the Environment Act, 1986, and identifies aggravating bottlenecks in terms of fragmented …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 9, Issue 2, 2026 · pp. 27–45 Read article