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Accountant's Browser - February 2015 - March 2015

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PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE
Index of some useful articles taken from Periodicals received during February-March2015 for the reference of Faculty/Students & Members of the Institute.
PERIODICALS
1. ACCOUNTANCY

Accounting education in India in changing perspectives by Bhabatosh Banerjee. Indian Journal of Accounting, December 2014, pp.37-46.

Charity reporting with SORP FRS 102 by Turlough Mullen. Accountancy Ireland, February 2015, pp.31-33.

FRS 102 for beginners by Julia Penny. Accountancy, February 2015, pp.57.

FRS 102 Instruments of torture? By Helen Lloyd. Accountancy, February 2015, 58-59.

GASB Pension changes: Are you ready? By Paul Copley and Brad Roof. Journal of Accountancy, January 2015, pp.48-53.

IFRS 9 (2014): A Critical analysis of expected credit losses impairment model by Neha Varyani G. Soral. Indian Journal of Accounting, December 2014, pp.82-92.

IFRS in India: Challenges and the way forward by Sanjeev Singhal. The Management Accountant, February 2015, pp.98-101.

Impact of Principles-Based versus rules-based accounting standards on auditors’ motivations and evidence demands by Marietta Peytcheva and Arnold M. Wright. Behavioral Research In Accounting, Vol. 26/2, 2014, pp.51-72.

On the Upsides of Aggregation by Anil Arya and Jonathan C. Glover. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.151-166.

Revenue recognition taxing times for multinationals by Richard Howard and Karen Frawley. Accountancy Ireland, February 2015, pp.22-23.

Unveil creative accounting through establishing relationship between operating cash flow and profit after tax by Shurveer S. Bhanawat. Indian Journal of Accounting, December 2014, pp.71-81.


2. AUDITING

Effects of Auditors’ accessibility to “Tone at the Top” knowledge on audit judgments by Regan N. Schmidt. Behavioral Research In Accounting, Vol. 26/2, 2014, pp.73-96.

Key Auditor considerations for GASB pension standards’ Rollout by Maria L. Murphy. Journal of Accountancy, January 2015, 51-52.

Modification of the Audit Report: Mitigating investor attribution by disclosing the auditor’s judgment process by Arnold M. Wright and Sally Wright. Behavioral Research In Accounting, Vol. 26/2, 2014, pp.35-50.


3. Cost Accounting

Asymmetric Cost Behavior by Rajiv D. Banker and Dmitri Byzalov. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.43-79.

Cost Structure and Sticky Costs by Ramji Balakrishnan and Eva Labro. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.91-116.


4. Economics

Can the public sector revive the economy?: Review of the evidence and a policy suggestion by R. Nagaraj. Economic & Political Weekly, January 2015, pp.41-46.

Impact of foreign trade policies on Indian economy by Mukesh Kumar Gupta. The Management Accountant, February 2015, pp.84-91.

India-US civil nuclear deal: A Big breakthrough!. The Global Analyst, February 2015, pp.10- 11.

Part-Time finance professionals: A Solution for SMEs? By Karin Lanigan. Accountancy Ireland, February 2015, pp.62-63.

Rise and fall of industrial finance in India by Partha Ray. Economic & Political Weekly, January 2015, pp.61-68.

Transformation of India’s public sector: Political economy of growth and change by Sushil Khanna. Economic & Political Weekly, January 2015, pp.47-60.

Turning risks into opportunities by Keith Scott and George Ong. Accountancy Ireland, February 2015, pp.52-55.


5. Investment

Impact of mergers on corporate performance: An empirical analysis of related and unrelated mergers by Sunil Kumar. Indian Journal of Accounting, December 2014, pp.59-70.


6. Law

Aligning human capital for sustained growth of professional service firms by Vaibhav Manek. Bombay Chartered Accountant Journal, February 2015, pp.10-12.

Company law settlement scheme, 2014: An analysis by Gaurav Arora and Supritha Prodaturi. Company Law Journal, February 2015, pp.36-39.

Crowdfunding: Is India ready? By Rupin Pawha, Prashant Pranjal. Company Law Journal, February 2015, pp.50-55.

Evolution of the concept of Independent directors in the companies act, 2013 by Dr. Rupa Pathakji. Company Law Journal, February 2015, pp.27-35.

Limited liability partnership, An overview by Vijay Kewalramani. Ahmedabad Chartered Accountant Journal, February 2015, pp.634-641.

Subsidiaries of foreign companies under the companies act, 2013: A Legal quagmire by Hirak Mukhopadhyay and Garima Gupta. Company Law Journal, February 2015, pp.17-26.


7. Management

5 way to innovate by Cheryl Yeoh. In The Black, December 2014, pp.48-51.

Becoming a strategic risk adviser: How CPAs can move from compliance to strategy by Bonnie V. Hancock and Mark S. Beasley. Journal of Accountancy, February 2015, pp.38-42.

CEO Overconfidence, CEO Compensation, and earnings manipulation by Chia-Feng (Jeffrey) Yu. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.167-193.

Choice of composite index or individual mechanisms for corporate governance studies by Tamanna Abdul Rahman Dalwai and Rohaida Binti Basiruddin etc. Indian Journal of Accounting, December 2014, pp.18-35.

Corporate governance and firm performance: A Literature review by Sanjay Bhayani. Indian Journal of Accounting, December 2014, pp.146-152.

Effects of corporate governance, competition, and political costs on strategic executive pay disclosure: Evidence from Korea by Jeong-Hoon Hyun and Bum-Joom Kim etc. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.195-220.

Institutional investor preferences for corporate governance mechanisms by Brian J. Bushee and Mary Ellen Carter. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.123-149.

Managing NPAs: Is writ-off an only solution? By Nandan Velankar. Indian Journal of Accounting, December 2014, pp.160-162.

Whistleblower legislation has significant implications for employers by Catherine Corcoran. Accountancy Ireland, February 2015, pp.44-46.


8. Management Accounting

Some ideas for further research in managerial accounting by Stanley Baiman. Journal of Management Accounting Research, Vol. 26/2, 2014, pp.119-121.


9. Taxation & Finance

GST Bill: On the threshold of making fiscal history by TCA Ramanujam and TCA Sangeetha. The Management Accountant, February 2015, pp.64-66.

International Taxation: Digest of recent important foreign decisions on cross border taxation by Mayur Nayak and Tarunkumar G. Singhal. Bombay Chartered Accountant Journal, February 2015, pp.35-41.

Transfer pricing documentation by Sanjay Kapadia and Kartik Beldi. Bombay Chartered Accountant Journal, February 2015, pp.13-16.

     
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