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Accountant's Browser - July 2015 - August 2015

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“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

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

1. Accountancy

  • Accounting Information Quality, Interbank Competition, and Bank Risk-Taking by Carlos Corona and Lin Nan. The Accounting Review, May 2015, pp.967-985.
  • Bleak weather for Sun-Shine AG: A Case Study of Impairment of Assets by Dominic Detzen and Tobias Stork genannt Wersborg. Issues in Accounting Education, May 2015, pp.113-126.
  • Do Problem Directors Affect firm operating Performance? by Md.. Borhan Uddin Bhuiyan. Asian Review of Accounting, Vol.23/2 2015, pp.170-185.
  • HKFRS 9 Financial Instruments: Set for full adoption in 2008, the new standard has presented financial institutions with challenges in preparation by Alfred Romann. A Plus, May 2015, pp.18-23.
  • Nine Lives: It is likely that IFRS9 will present a significant challenge for financial institutions by Graham Holt. Accounting and Business, July 2015, pp.49-51.
  • Preferability and the private company alternatives.by Kristy Illuzzi. Journal of Accountancy, June 2015, pp.47-49.
  • Self-Reflection : In a fast-changing business environment, the accountancy profession is having to adapt to survive by Tony Grundy. Accounting and Business, July 2015, pp.46-47.

2. Auditing

  • Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk? By J. Efrim Bortiz and Linda Robinson. The Accounting Review, May 2015, pp.881-915.
  • Helping S Corporations avoid unreasonable compensation audits by Stephen D. Kirkland. Journal of Accountancy, June 2015, pp.55-60.
  • Running an Effective Internal Audit Function in a Cost-Efficient Manner by Albert Lee and Vincent Leung. A Plus, May 2015, pp. 44-45.
  • Technical Update ACCA UK’s head of technical advisory, provides a monthly roundup of the latest developments in financial reporting, audit, tax and law by Glenn Collins. Accounting and Business, July 2015, pp. 52-57.

3. Economics

  • Adoption of Basel norms: a review of empirical evidences by Mandeep Kaur and Samriti Kapoor. Journal of Financial Regulation and Compliance, 2015 Vol. 23/3, pp.271-284.
  • Macroeconomic Aspects of Goods Services Tax by Arun Kumar. Economic and Political Weekly, July 18, 2015, pp.26-30.
  • Macroeconomic Consequences of Accounting: The Effect of Accounting Conservatism on Macroeconomic Indicators and the Money Supply by Michael J. Crawley. The Accounting Review May 2015, pp.987-1011.
  • Private Corporate Sector in New NAS Series: Need for a Fresh Look by J Dennis RajaKumar. Economic and Political Weekly, July 18, 2015, pp.149-156.
  • Use of Intellectual Capital Information by Sell-Side Analysts in Company Valuation by Subhash Abhayawansa and Mark Aleksanyan. Accounting and Business Research, April-2015, pp, 279-306.

4. Investment

  • Sovereign wealth fund investments and policy implications: a survey by Chen Meng. Journal of Financial Regulation and Compliance, 2015, Vol. 23/3, pp.210-229.

5. Law

  • Protecting Employers against Workers and Trade Unions: New Bill on Industrial Relations by Sharit K Bhowmik. Economic and Political Weekly, July 18 2015, pp.15-18.

6. Management

  • Business of Ethics: the incentives a company offers its employees speak volumes about how the business itself, its values and how it values its employees by Dr. Rob Yeung. Accounting and Business, July 2015, pp.42-46.
  • Caught Between Bulls and Bears by Alex Nabaum. A Plus, July 2015, pp.10-16.
  • Corporate Disclosure and Financing Arrangements: Evidence from Syndicated Loans in Emerging Markets. by Iftekhar Hasan and Liang Song, Asian Review of Accounting, 2015 Vol. 23/2, pp.139-155.
  • Tackling Global Risk: with global interdependencies between markets flattening the geographic and political barriers to risk by Ramona Dzinkowski. Accounting and Business, July 2015, pp.22-24.

7. Taxation & Finance

  • Concept of Representative Assessee and its Taxation by Devendra H. Jain and Bhadresh K. Doshi. The Chamber’s Journal, June 2015, pp.9-16.
  • Effect of Financial Factors on Firms’ Financial and Tax Reporting Decisions by Yunsung Koh and Hyun-Ah Lee. Asian Review of Accounting, 2015, pp.110-138.
  • Finance Act, 2015- Enactment stage amendments to Finance Bill 2015 and amendments effective from 1st June 2015 by Praful Poladia and Dhaval Desai. The Chamber’s Journal, June 2015, pp.61-76.
  • Goods and Services Tax: Ushering in a New Era. The Global Analyst, July 2015, pp.19-22.
  • Mirror, mirror on the wall, please show the purpose to all by Rishi Joshi. International Tax Review. May 2015, pp.2-5.
  • Trustee and his responsibility and liability by Rajesh P. Shah. The Chamber’s Journal, June 2015, pp.17-21.
     
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