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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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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