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Accountant's Browser - May 2016 - June 2016

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

1. Accountancy

  • Companies ( Accounting Standards) Amendment rules,2016. Company Law Journal, Vol.2, May 2016, pp.80-118.
  • What will be tested on the next CPA exam: Testing higher-order skills will become a bigger focus in 2017 by Ken Tysiac. Journal of Accountancy, May 2016, pp.26-31.

2. Auditing

  • Audit Market Segmentation- The impact of Mid-tier Firms on competition by Dirk Simons and Nicole Zein. European Accounting Review, Vol. 25/1, 2016, pp.131-154.
  • Changing the Institutional Framework of Statutory Audit: Internal Stakeholders’ Perceptions of the Associated Benefit and Costs by Klaus Ruhnke and Martin Schmidt. European Accounting Review, Vol. 25/1, 2016, pp.59-79.
  • Companies (Auditor’s Report) order, 2016. Company Law Journal, Vol.2, May 2016, pp.71-79.
  • Do (Fe) Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions by Kris Hardies and Diane Breesch. European Accounting Review, Vol. 25/1, 2016, pp. 7-34.
  • Do reviews by external auditors improve the information content of interim financial statements? by Peter Kajuter and Florian Klassmann. The International Journal of Accounting, Vol. 51/1, March 2016,pp.23-50.
  • Earnings quality and audit attributes in high concentrated ownership market by Ahmed Hussein Al-Rassas and Hasnah Kamardin. Corporate Governance. Vol. 16/2, 2016, pp.377-399.
  • How audits moderate the effects of incentives and peer behavior on misreporting by Eddy Cardinaels and Yuping Jha. European Accounting Review, Vol. 25/1, 2016, pp.183-204.
  • Mandatory Audit Firm Rotation and Audit Quality by Mara Cameran and Annalisa Prencipe. European Accounting Review, Vol. 25/1, May 2016, pp.35-58.
  • Statutory auditors independence in India: An empirical analysis from the Stakeholders interest perspective by Mitrendu Narayan Roy and Siddhartha Sankar Saha. Vikalpa, Vol.41/1, January- March 2016, pp. 28-50.

3. Economics

  • Consolidation among public sector Banks by R. Gandhi. Reserve bank of India Bulletin (R.B.I Bulletin), May 2016, pp.17-22.
  • Finances of Non-Government Non-Financial Public Limited Companies, 2014-15. Reserve bank of India Bulletin (R.B.I Bulletin), May 2016, pp.37-46.
  • Impact of the Greek Sovereign debt crisis on European banks’ disclosure and its economic consequences by Peter Fiechter and Jie Zhou. The International Journal of Accounting, Vol. 51/1, March 2016,pp.85-117.
  • Indian Debt Market 2020: The Underpinnings & the Path Ahead by Harun R. Khan. Reserve bank of India Bulletin (R.B.I Bulletin), May 2016, pp.5-16.
  • Measurement of Intellectual Capital in the Indian Banking Sector by Hardeep Chahal and Purnima Bakshi. Vikalpa, Vol.41/1, January- March 2016, pp.61-73.
  • Performance of Non-Government Non-Banking Financial and Investment Companies, 2014-15. Reserve bank of India Bulletin (R.B.I Bulletin), May 2016, pp.47-64.

4. Law

  • Joint ventures under the Competition Act, 2002 by Dishi bhomawat. Company Law Journal, May 2016, pp.62-76.
  • Jurisdiction under negotiable instruments act : Conflicting perspectives of legislature and Judiciary in India by Mitti Shrivastava and Akshay Goel. Company Law Journal, Vol.2, May 2016, pp.77-80.
  • Real Estate (Regulation and development) Bill, 2016 : Ushering in of a new era of consumer protection? By Debottam Chattorpadhyay. Company Law Journal, Vol.2, May 2016, pp.55-61.

5. Management

  • Boards attributes that increase firm risk- evidence from the UK by Sudha Mathew and Salma Ibrahim. Corporate Governance. Vol. 16/2, 2016, pp.233-258.
  • Business practices that not-for-profits can’t afford to overlook by Maria L. Murphy. Journal of Accountancy, May 2016, pp.42-47.
  • Business students’ perceptions of corporate governance best practices by Kathryn M. Zuckweller and Kirsten M. Rosacker. Corporate Governance. Vol. 16/2, 2016, pp.361-376.
  • Corporate governance and firm performance in developing countries: evidence from India by Akshita Arora and Chandan Sharma. Corporate Governance. Vol. 16/2, 2016, pp.420-436.
  • Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange by Josephine Darko and Zakaria Ali Aribi. Corporate Governance. Vol. 16/2, 2016, pp.259-277.
  • How to Hedge Your Strategic Bets : Make short-term investments to test opportunities by George Stalk JR. and Ashish Iyer. Harvard Business Review, May 2016, pp.71-76.
  • Organizational Culture: Increase your return on failure by Julian Birikinshaw and Martine Haas. Harvard Business Review, May 2016, pp.80-85.
  • Superforecasting: How to upgrade your company’s Judgment by Paul J.H. Schoemaker and Philip E. Tetlock. Harvard Business Review, May 2016, pp.63-68.
  • Third-Party risk: How to trust your partners by Andrew Kenney. Journal of Accountancy, May 2016,pp.57-61.
     
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