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PRESS MONITORING SERVICE
CENTRAL COUNCIL LIBRARY
ICAI NEW DELHI
“ACCOUNTANT’S BROWSER”
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

Index of some useful articles taken from Periodicals received during July- August 2016 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • AASB 138: catalyst for Managerial Decisions Reducing R & D Spending? By Natasja Steenkamp and Shaun Steenkamp. Journal of Financial Reporting & Accounting, Vol. 14/1, 2016, pp. 116-130.
  • Fair Value Accounting and the Financial Crisis: A Literature-based ananlysis by Elisa Menicucci and Guido Paolucci. Journal of Financial Reporting & Accounting, Vol. 14/1, 2016, pp. 49-71.
  • Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts by Xi Li and Holly I. Yang. The Accounting Review, Vol. 91/3, May 2016, pp. 933-953.
  • Profit-Sharing Investment Accounts in Islamic Banks or Mutualization, Accounting Perspective by Wasim K. Alshattarat and Muhannad A. Atmeh. Journal of Financial Reporting & Accounting, Vol. 14/1, 2016, pp. 30-48.

2. Auditing

  • Current State and Future Direction of IT Audit : Challenges and Opportunities by Ann C. Dzuranin and Irina Malaescu. Journal of Information Systems, Vol. 30/1, 2016, pp.7-20.
  • Effect of frequency and Automation of Internal Control Testing on External Auditor Reliance on the Internal Audit Function by Maia J. Farkas and Rina M. Hirsch. Journal of Information Systems, Vol. 30/1, 2016, pp.21-40.
  • Journal of Information Systems 2015 Conference on Information Technology Audit by Diane J. Janvrin and David A. Wood . Journal of Information Systems, Vol. 30/1, 2016, pp. 3-5.
  • Non-Big 4 Local Market Leadership and its Effect on Competition by Marsha B. Keune and Brian W. Mayhew. The Accounting Review, Vol. 91/3, May 2016, pp. 907-931.
  • Relationship Between Adherence of Internal Audit with Standards and Audit Fees by Abdulaziz Alzeban and Nedal Sawan. Journal of Financial Reporting & Accounting, Vol. 14/1, 2016, pp. 72-85.
  • Small Audit Firm Membership in Association, Networks and Alliances: Implications for Audit Quality and Audit Fees by Kenneth L. Bills and Lauren M. Cunningham. The Accounting Review, Vol. 91/3, May 2016, pp.767-792.

3. Economics

  • 25 Years of Economic Liberation : Looking Back and Looking Ahead at the Liberalisation Process by EPW. Economic & Political Weekly, Vol.51/29, 16 July 2016, pp. 38.
  • Banks’ Acquisition of Private Information about Financial Misreporting by Po-Chang Chen.The Accounting Review, Vol. 91/3, May 2016, pp. 835-857.
  • Determinants of Bank Profitability: Empirical Evidence from European Banking Sector by Elisa Menicucci and Guido Paolucci. Journal of Financial Reporting & Accounting, Vol. 14/1, 2016, pp. 86-115.
  • Economic Governance for Inclusive Economic Development and the Role of Different Stakeholders by Abhishek Jain. Chartered Secretary, July 2016, pp. 83-88.
  • Estimates of High GDP Growth for 2015-16 : Not Entirely Convincing by Dennis Rajakumar. Economic & Political Weekly, 25 June-2 July 2016, pp. 117-120.
  • Fight against inflation: A measure of our institutional development by Raghuram G. Rajan. Reserve Bank of India Bulletin, July 2016, pp..1-8.
  • Foreign Exchange Market & Cross-border Transactions: Some Random Reflections by Harun R. Khan. Reserve Bank of India Bulletin, July 2016, pp.19-28.
  • Indian Economy in Transition : The New Order of Things by Anjan Chakrabarti. Economic & Political Weekly, 16 July 2016, pp.61-66.
  • International Banking Statistics of India: 2015. Reserve Bank of India Bulletin, July 2016, pp.29-38.
  • Reconciling Full- Cost and Marginal- Cost Pricing by Korok Ray and Jacob Gramlich. Journal of Management Accounting Research, Vol. 28/1, 2016, pp. 27-38.
  • Rethinking Economics, Statistical System and Welfare : A Critique with India as a Case by R B Barman. Economic & Political Weekly, 9 July 2016, pp. 46-56.

4. Investment

  • Comparison of Pre & Post Financial Performance after Mergers & Acquisitions by Meenu Gupta. Chartered Secretary, July 2016, pp.89-93.
  • Managerial Performance Evaluation and Real Options by Tim Baldenius and Alexander A. Nezlobin. The Accounting Review, Vol. 91/3, May 2016, pp.741-767.

5. Law

  • Class Action Suits under Companies Act, 2013 by Pavan Kumar Vijay. Chartered Secretary, July 2016, pp.24-29.

6. Management

  • Corporate Social Responsibility and Market Value: Evidence from Jordan by Bilal Fayiz Omar and Nidal Omar Zallom. Journal of Financial Reporting & Accounting, Vol. 14/1, 2016, pp. 2-29.
  • Design Guidelines for Boardroom’s Effectiveness: The Case of Fortune 500 Firms by Karim S. Rebeiz. Corporate Governance, Vol.16/3, 2016, pp. 490-506.
  • Effective Boards: Driving Corporate Governance by Kashinath Chaturvedi. CFO Connect, July 2016, pp.16-18.
  • Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio : An Experimental Investigation by Khim Kelly and Jean Lin Seow. Journal of Management Accounting Research, Vol. 28/1, 2016, pp.107-125.
  • Re: Duplication of Corporate Governance Codes and the Dilemma of Firms with Dual Regulatory Jurisdictions by Lawal Bello. Corporate Governance, Vol.16/3, 2016, pp.476-489.
  • Sustainability Certification Schemes: Evaluating their Effectiveness and Adaptability by Renzo Mori Junior and Daniel M. Franks. Corporate Governance, Vol.16/3, 2016, pp.579-592.

7. Management Accounting

  • Implications of Cost Behavior for Analysts’ Earnings Forecasts by Mustafa Ciftci and Raj Mashruwala. Journal of Management Accounting Research, Vol. 28/1, 2016, pp.57-80.
  • Promotion and Performance Evaluation of Managerial Accountants by Benson Wier and Dan N. Stone. Journal of Management Accounting Research, Vol. 28/1, 2016, pp.151.

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