Dr. Harmandeep Singh is an Assistant Professor in Commerce at Christ University, Bengaluru, India. He earned his PhD in Accounting and Finance from Guru Nanak Dev University, Amritsar, in November 2021. His research focuses on web-based corporate disclosure and XBRL implementation in India. Dr. Singh's academic interests include corporate transparency, technology adoption, and financial reporting. He has published research on faculty acceptance of virtual teaching, XBRL, and corporate web accessibility. His expertise includes analytical tools like SPSS, PLS-SEM, and Stata. He has significant teaching experience in subjects such as taxation, financial securities, and derivatives. Dr. Singh has mentored students, coordinated departmental activities, and organized curricular programs. His roles include Program Coordinator (SF) and Placement Coordinator (SF) at Christ University.