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Accountant's Browser - June 2015 - July 2015

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“ACCOUNTANT’S BROWSER”
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

Index of some useful articles taken from Periodicals received during June-July 2015 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards by Marta Silva Guerreiro and Russell Craig. European Accounting Review, Vol. 24/2, June 2015, PP.379-409.
  • Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis by Beng Wee Goh and Kevin Ow Yong. Journal of Accounting and Public Policy, Vol.34/2, March/April 2015, PP. 129-145.
  • Persistence of international accounting differences as measured on transition to IFRS by Niclas Hellman and Sidney j. Gray. Accounting and Business Research, Vol. 45/2, February 2015, PP.166-195.
  • Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings by Roman Chychyla and Alexander Kogan. Journal of Information Systems, Vol.29/1, 2015, PP.37-72.
  • When is the price right? Getting the price wrong is the single biggest reason why owner-managed accountancy firms are failing to generate the profits they want. So how can they get right? By Mark Wickersham. Accounting and Business, June 2015, PP.32-34.

2. Auditing

  • Audit Quality and the Market Value of Cash Holdings: The Case of Office-Level Auditor Industry Specialization by Jeong-Bon Kim and Jay Junghun Lee. Auditing: A Journal of Practice & Theory Vol. 34/2, 2015, PP.27-57.
  • Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts by Paul N. Tanyi and David B. Smith. Auditing: A Journal of Practice & Theory Vol. 34/2, 2015, PP.59-89.
  • Determinants of Audit Fee: An empirical Study in Developing Countries with reference to Bangladesh by Shamsun Arefin and Tahura Pervin. The Cost Management, Vol. 43/1, January/February 2015, PP.5-15.
  • On the Operational Reality of Auditors’ Independence: Lessons from the field by Henri Guenin-Paracini and Bertrand Malsch. Auditing: A Journal of Practice & Theory Vol. 34/2, 2015, PP.201-236.
  • Reliance of External Auditors on Internal Audit’s Use of Continuous Audit by Irina Malaescu and Steve G. Sutton. Journal of Information Systems, Vol.29/1, 2015. PP.95-114.
  • Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts by Brant E. Christensen and Adam J. Olson. The Journal of the American Taxation Assocation, Vol.37/1, 2015, PP.3-36.
  • Welcome to the Day-to Day of Internal Auditors: How Do they cope with conflicts? by Melanie Roussy. Auditing: A Journal of Practice & Theory Vol. 34/2, 2015, PP.237-264.

3. Economics

  • Capital Flow in India: facts, features, and analysis by Sayantan Bandhu Majumder and Ranjanendra Narayan Nag. Decision, Vol No 42/1, March 2015, PP.19-31.
  • Measurement and impact of customer experience in banking sector by Hardeep Chahal and Kamani Dutta. Decision, Vol. 42/1, March 2015, PP.57-70.
  • Monetary Policy and informal Finance by Saibal Ghosh and Rakesh kumar. Economic & Political Weekly, Vol.50/24, June 13, 2015, PP.18-20.
  • Psychology, Cyclicality or Social Programmes: Rural Wage and Inflation Dynamics in India by Ashima Goyal, Akash Kumar Baikar. Economic & Political Weekly, Vol.50/23, June 6,2015, PP.116-125.

4. Investment

  • Valuation of Management Control Systems in Start-Up Companies: International Fields-Based Evidence by Antonio Davila and George Foster. European Accounting Review, Vol. 24/2 June 2015, PP.207-239.

5. Management

  • Corporate Governance challenges 2015: Time to get the balance right by Leong Soo Yee. IS Chartered Accountant, June 2015, PP.38-41.
  • Macro: Companies are eager to make conservation a part of their corporate social responsibility programmes by Anjali Kapoor Gaba. Fortune India, June 2015, PP.16-20.

6. Taxation & Finance

  • Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective by Michael P. Donohoe. The Journal of the American Taxation Association, Vol.37/1, 2015, PP.37-68.
  • Getting smart with Vat: The effort involved in expensing and reclaiming VAT is onerous for the small business owner, but technology is there to ease the burden by Matt Lewis. Accounting and Business, June 2015, PP.62-63.
  • Important Amendments in Service Tax By Finance Act,2015 by Puloma D. Dalal. The Bombay Chartered Accountant Journal (BCAJ), June 2015, PP.29-34.
  • International Taxation: Issues Concerning Indian Expatriates working in the US by Mayur Nayak and Anil D. Doshi. The Bombay Chartered Accountant Journal (BCAJ), June 2015, PP.69-76.

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