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Accountant's Browser - April 2016 - May 2016

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Index of some useful articles taken from Periodicals received during April- May 2016 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Risks of not-for-profit and government audits by Daniel J. Gartland. Journal of Accountancy, April 2016, pp.16-18.
  • 2015 Compensation Survey : turns out that having a CPA designation is quite lucrative. Here’s how you rate by Robert Colapinto. CPA Magazine, March 2016, pp.46-51.
  • Examination of international accounting standard-setting due process and the implications for legitimacy by Matthew Bamber and Kevin McMeeking. The British Accounting Review, Vol.48/1, March 2016, pp.59-73.
  • Corporate social responsibility reporting in professional accounting firms by Angus Duff. The British Accounting Review, Vol.48/1, March 2016, pp.74-86.
  • Accounting Standards GAAPS IN GAAP : Presentation of Government Grant by Dolphy D’Souza. The Bombay Chartered Accountant Journal, Vol. 48-A/1, April 2016, pp.83.
  • Overview of transition to and adoption on India-AS by Zubin F. Billimoria. The Bombay Chartered Accountant Journal, Vol. 48-A/1, April 2016, pp.10-18.
  • Accounting Standards: Regimentation for free play by Ayan Majumdar and Debabrata Majumdar. The Management Accountant, Vol. 51/4, April 2016, pp.58-61.
  • Waves of Global Standardization : Small Practitioners resilience and Intra-Professional Fragmentation within the Accounting Profession by Sylvain Durocher and Yves Gendron . Auditing: A Journal of Practice & Theory Vol. 33/1, February 2016, pp.65-88.
  • In the Literature but wrong : Switzerland and the adoption of IFRS by S.A.Zeff. Journal of Accounting and Public Policy, Vol. 35/1, January-February 2016, pp.1-2.
  • New life on lease : Implementation of IFRS 16 leases will have a dramatic impact on Hong Kong’s extensive property, shipping and aviation businesses, as well as increase balance-sheet transparency for investors by George W. Rusell. A Plus, Vol.12/2, February 2016, pp.26-31.
  • Navigating notifications- A guide for accountants : Failing to comply with notification provisions for claims and circumstances can have serious consequences by Patrick Perry and Michael Maguiness. A Plus, Vol.12/2, February 2016, pp.44-45.
  • Genesis of Double Entry Bookkeeping by Alan Sangster. The Accounting Review, Vol. 91/1, January 2016, pp.299-315.

2. Auditing

  • Proactive fraud analysis: Integrating advanced forensic data analytics capabilities can help auditors mitigate fraud risks and demonstrate returns by Aditya Misra and Vincent Walden. Internal Auditor, April 2016, pp.33-37
  • Getting more from interviews: Instead of emphasizing formalities, internal auditors should approach each interview like a conversation by J. Michael Jack. Internal Auditor, April 2016, pp.38-44.
  • On the hunt for payroll fraud : Taking a close at payroll risks can enable internal auditors to help their organizations save money and identify wrongdoing by Internal Auditor, April 2016, pp.45-51.
  • Guardians of integrity : Internal audit can provide insight into corporate integrity and people-related risks by Michael Brozzetti. Internal Auditor, April 2016, pp.52-56.
  • Adding more grunt to the audit process : New audit reporting rules promise greater transparency clarify and insights for investors and stakeholders by Stephen craft . Intheblack, April 2016, pp.14-16.
  • Auditing risks in culture: Cultural flaws can seriously damage an organization. Here’s how internal auditors can reduce risks by embedding culture audits into existing audit programs by Ken Tysiac. Journal of Accountancy, April 2016, pp.20-21.
  • Analytical aspects of corporate frauds in India by Sanjeev Gupta. Chartered Secretary, Vol. 46/04, April 2016, pp.44-50.
  • Corporate frauds and Scams and punishments under the companies Act 2013 by V. Gopalan and Harini Gopalan. Chartered Secretary, Vol. 46/04, April 2016, pp. 65-70.
  • Doing Good field research : Assessing the quality of audit field research by Bertrand Malsch and Steven E. Salterio. Auditing: A Journal of Practice & Theory Vol. 33/1, February 2016, pp. 1-22.
  • Spatial Competition at the Intersection of the Large and Small Audit Firm Markets by Kenneth L. Bills and Nathaniel M. Stephens. Auditing: A Journal of Practice & Theory Vol. 33/1, February 2016, pp.23-45.
  • Managers Strategic Reporting Judgments in Audit Negotiations by Helen Brown Liburd and Arnold M. Wright. Auditing: A Journal of Practice & Theory Vol. 33/1, February 2016, pp.47-64.
  • Impact of PCAOB regulatory actions and engagement risk on auditors internal audit reliance decisions by J. Petherbridge and W.F. Messier Jr. Journal of Accounting and Public Policy, Vol. 35/1, January-February 2016, pp.3-18.
  • Client Conservatism and Auditor- Client Contracting by Mark L. Defood and Chee Yeow Lim. The Accounting Review, Vol. 91/1, January 2016, pp.69-98.
  • Role of Auditors, Non-Auditors, and internal tax departments in corporate tax aggressiveness by Kenneth J. Klassen and Petro Lisowsky. The Accounting Review, Vol. 91/1, January 2016, pp.179-205.

3. Economics

  • India in the Global Economy by Raghuram G. Rajan. Reserve Bank of India Bulletin (R.B.I. Bulletin), April 2016, pp. 61-68.
  • Global Economic Turmoil : Impact on Indian Economy and the Way Forward by Harun R. Khan. Reserve Bank of India Bulletin (R.B.I. Bulletin), April 2016, pp.69-76.
  • Challenges of Effective monetary policy in emerging economics by Amartya Lahiri and Urjit R. Patel. Reserve Bank of India Bulletin (R.B.I. Bulletin), April 2016, pp.77-78.

4. Law

  • Insight on the commercial division and commercial appellate division of high courts bill, 2015 by Vibhav Seth and Shubhodip Chakraborty. Company Law Journal, Vol.2, April 2016, pp.36-42.
  • Squeezing-out the minorities: An Analysis of the judicial review process in India by Garima Gupta and Abhilasha Malpani. Company Law Journal, Vol.2, April 2016, pp.1-14.

5. Management Accounting

  • Management Accounting Practices in Manufacturing Sector by K. Sreekumar and K.B. Pavithran. The Management Accountant, Vol. 51/4, April 2016, pp.62-69.
  • Value Proposition by George Samuel. The Management Accountant, Vol. 51/4, April 2016, pp.70-75.
  • Comprehensive System for Supporting Scientific Audit by Debtosh Dey. The Management Accountant, Vol. 51/4, April 2016, pp.76-82.

6. Management

  • Improve your conflict management skills: Test yourself with real-life workplace scenarios and learn best practices in this quiz by Sabine Vollmer. Journal of Accountancy, April 2016, pp.42-45.
  • Leadership tips for introverts: Introverts reflective, relationship-centered approach to leadership can be as the more outgoing style favored by extroverts by Courtney L. Vien. Journal of Accountancy, April 2016, pp.47-51.
  • Developing an internal market for talent : As companies get better at placing a value on potential hires. Others realize they need to take the same approach with their own workers by Geoff Colvia. Fortunate India, April 2016, pp.32.
  • Culture is not the culprit : When organizations are in crisis, it’s usually because the business is broken by Mary Barra. Harvard Business Review, April 2016, pp.76-78.
  • Managing yourself: An antidote to incivility by Christine Porath. Harvard Business Review, April 2016, pp.88-91.
  • Transparency in related party transactions : A key to good corporate governance by Anil Sharma. Chartered Secretary, Vol. 46/04, April 2016, pp. 23-28.
  • Strategic management guidance and insider trading activities by Bruce K. Billings and William L. Buslepp. Journal of Accounting and Public Policy, Vol. 35/1, January-February 2016, pp.84-104.
  • Measuring the Red Tape : The CEO of the International Federation of Accountants is on a mission to make regulation work as well as it can by Fayez Choudhury. A Plus, Vol.12/2, February 2016, pp.18-24.

7. Taxation & Finance

  • Rules for interpretation of tax laws- Part-1 by N.M. Ranka. The Bombay Chartered Accountant Journal, Vol. 48-A/1, April 2016, pp. 19-22.
  • Welcome GST Transitional provisions under GST by Rajkamal Shah. The Bombay Chartered Accountant Journal, Vol. 48-A/1, April 2016, pp.23-27.
  • Service tax : Services provided by a government or a local authority to business entities by Puloma D. Dalal and Bakul Mody. The Bombay Chartered Accountant Journal, Vol. 48-A/1, April 2016, pp.54-57.
  • Vat : Transportation activity vis-a-vis lease of vehicles by G.G. Goyal and C.B. Thakur. The Bombay Chartered Accountant Journal, Vol. 48-A/1, April 2016, pp.58-61.
     
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