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 May-June 2015 for the reference of Faculty/Students & Members of the Institute.
Accounting Professionals to Improve Governance and Financial Management System in Corporate and Public Financial Management (PFM) sector by Pradeep K. Shrestha. The Nepal Chartered Accountant, Vol.17/3, March 2015. PP.57-65.
CEO Pay Contracts and IFRS Reconcilations by Georgios Voulgaris , Konstantions Stathopoulos and Martin Walker. European Accounting Review, Vol. 24/1, May 2015, PP. 63-93.
Change Is Coming: Accounting Method Changes Under the Tangible Property Regulations by Pamela Schuneman. Journal of Accountancy, April/May 2015, PP.76- 82.
Countries adoption of the International Financial Reporting Standard for Small and Medium-Seized Entities (IFRS for SMEs)- early empirical evidence by Devrimi Kaya and Maximilian Koch. Accounting and Busuiness Research, Vol. 45/1, 2015, PP.93- 120.
Micro Entity Proposals: In the second of two articles on the new accounting rules to replace FRSSE by Julia Penny. Accountancy, May 2015, PP.56-59.
Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads by Pepa Kraft. The Accounting Review, Vol.90/2. March 2015, PP.641-674.
Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earning Benchmarks by Helena Isidro and Ana Marques. European Accounting Review, Vol. 24/1, May 2015, PP. 95-128.
Using the codification to Research a complex Accounting issue: The case of good will impairment at Jackson Enterprises by Casey J. McNellis and Ronald F. Premuroso. Issues In Accounting Education, vol.30/1, February 2015, pp.35-46.
Changing Role of Internal Audit by Jason Kofke. A Plus, Februrary 2015, PP.21-25.
Data Analytics Helps Auditors Gain Deep Insight by Maria L. Murphy and Ken Tysiac. Journal of Accountancy, April/ May 2015, PP.52-58.
Demand for auditor services in wholly family-owned private firms: the moderating role of generation by Marten Corten and Tensie Steijvers. Accounting and Business Research, Vol. 45/1, PP.1-26.
Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality? by Jeff P. Boone and Inder K. Khurana. The Accounting Review, Vol. 90/2, March 2015, PP.405-441.
Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence From Firms’ Inventory Management by Mei Feng, Chan Li and Sarah E. McVay etc. The Accounting Review, Vol. 90/2, March 2015, PP.529-557.
Does Internal Audit Function Quality deter Management Misconduct by Mathew S. Ege. The Accounting Review, Vol. 90/2, March 2015, PP.495-527.
Driving Faster Decisions: How continuous monitoring and auditing are enabling HP- and many other organizations- to become more agile by Ken Tysiac . Journal of Accountancy, April/ May 2015, PP.48-51.
Financial Reporting Auditing: Will Simple Also Be Better? By Maria L. Murphy. Journal of Accountancy, April/May 2015, PP. 30-34.
Black Gold Loses Lustre. A Plus, February 2015, PP.14-19.
Impact of Service Quality, Service Convenience and Perceived Price Fairness on Customer Satisfaction in Indian Retail Banking Sector by Vinita Kaura and Chalasani S. Durga Prasad. Management and Labour Studies, Vol. 39/2, May 2014, PP. 127- 139.
Monsoon and Indian Agriculture-Conjoined or Decoupled?, Reserve Bank of India Bulletin, May 2015, PP.29-42.
Basics of Board Evaluation by Sriraman Parthasarathy. The Bombay Chartered Accountant Journal (BCAJ), May 2015, PP.15-17.
Executive Compensation and Regulation-Imposed Governance: Evidence from the California Nonprofit Integrity Act of 2004 by Sandip Dhole and Saleha B. Khumawala. The Accounting Review, Vol. 90/2, March 2015, PP. 443-466.
Better Way to Map Brand Strategy by Niraj Dawar and Charan K. Bagga. Harvard Business Review, June 2015, PP. 90-97.
Bringing Academic and Corporate Worlds Closer: We Need Pracademics by Abhinash Panda. Management and Labour Studies, Vol. 39/2, May 2014, PP.140-159.
Case Study Stretch the Mission? By William A. Sahlman and Ramana Nanda. Harvard Business Review, May 2015, PP.-101-105.
Defend Your Reserch Corporate Wellness Programs Make Us Unwell, Harvard Business Review,May 2015, PP.22-26.
Diamond Foods, Inc.: Anatomy and Motivations of Earnings Manipulation by Mahendra R. Gujarathi. Issues In Accounting Education, Vol.30/1, February 2015, pp 47-69.
Growing Corruption: Is Whistle Blowing the Answer by Preshita Neha Tudu and Pramod Pathak. Management and Labour Studies, Vol.39/2, May 2014, PP.208-218.
Luxury’s Talent Factories: How companies like LVMH, Kering, and Richemont groom designers and mangagers by Andrew Shipilov and Frederic Godart. Harward Business Review, June 2015, PP. 98-104.
Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital by John E. Core, Luzi Hail and Rodrigo S. Verdi. European Accounting Review, Vol.24/1, May 2015, PP.1-29.
Professionalisation of Public Financial Management by Goron Ferrier. The Nepal Chartered Accountant, Vol. 17/3, March 2015, PP.23-41.
Public Expenditure and Financial Accountability Assessment. The Nepal Chartered Accountant Vol. 17/3, March 2015. PP. 43-45.
Why Are We So Hard on Femle CEOs? By Ian Bremmer.Harward Business Review, May 2015, PP.106-111.
You Need An Innovation Strategy: It’s the only way to make sound trade-off decisions and choose the right practices by Gary P. Pisano. Harward Business Review, June 2015, PP. 40-52.
6. Taxation & Finance
Dilling Rigs on Time Charter-A Service of Hiring of Tangible Goods? By Puloma D. Dalal and Bakul Mody. The Bombay Chartered Accountant Journal (BCAJ), May 2015, PP.47-49.
Foreign Account Tax Compliance Act-The Indian Side of Regulations by Sunil Kothare. The Bombay Chartered Accountant Journal (BCAJ), May 2015, PP.10-14.
Lease Vis-à-vis Service, Supremacy by G.G. Goyal and C.B Thakar. The Bombay Chartered Accountant Journal (BCAJ), May 2015, PP.50-51.
Some US Tax Issues Concerning NRIs/US Citizens Part-2 by Mayur Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal (BCAJ), May 2015, PP.42-46.
Union Budget 2015-16: An Assessment. Reserve Bank of India Bulletin, May 2015, PP.9-17.
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