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Accountant's Browser - June 2016 - July 2016

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CENTRAL COUNCIL LIBRARY
ICAI NEW DELHI
“ACCOUNTANT’S BROWSER”
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

Index of some useful articles taken from Periodicals received during June- July2016 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting and the Hope of Action by BinoCatasus and Paolo Ferri. European Accounting Review, June 2016, Vol. 25/2, pp. 403-419. Accounting Standards GAAPs in GAAP :Adjustment of Debenture Premium Against Securities Premium in IND AS by DolphyD’souza. The Bombay Chartered Accountant Journal, June 2016, Vol. 48-A/3, pp.123-125.
  • Average- Based Accounting Approach to Capital Asset Investments : The Case of Project Finance by Carlo Alberto Magni. European Accounting Review, June 2016, pp. 275-286.
  • Better Financial Reporting : Meanings and Means by Shyam Sunder. Journal of Accounting and Public Policy, May/ June 2016, Vol. 35/3, pp. 211-223.
  • Internal Control Reporting and Accounting Standards : A Cross-Country Comparison by Amanda L. Wilford. Journal of Accounting and Public Policy, May/ June 2016, Vol. 35/3, pp. 276-302.
  • Internal Lobbying at the IASB by Julia Morley. Journal of Accounting and Public Policy, May/ June 2016, Vol. 35/3, pp. 224-255.
  • Managing the Review Process in Accounting Research : Advice from Authors and Editors by Derek W. Dalton and Nancy L. Harp. Issues in Accounting Education, May 2016, pp.235-252.
  • Preparing Future Accounting Faculty Members to Teach by Kimberly A. Dunn and Karen L. Hooks. Issues in Accounting Education, May 2016, Vol. 31/2, pp. 155-170.
  • Price Regulation and Accounting Choice by JochenPierk and Matthias Weil. Journal of Accounting and Public Policy, May/ June 2016, Vol. 35/3, pp. 256-275.

2. Auditing

  • Analytics & the small audit department : No matter the size of an audit function, analytics can be implemented for big gains by Jared Soileau and Laura Soileau. Internal Auditor, June 2016, pp.35-39. Are Joint Audits Associated with Higher Audit Fees? By Paul Andre and Geraldine Broye.European Accounting Review, June 2016, Vol. 25/2, pp.245-274.
  • Canary in the Organizational Coal Mine : Internal Audit serves as a Key Warning Indicator, but only when Stakeholders truly appreciate its Value by J. Michael Jacka. Internal Auditor, June 2016, pp. 69.
  • Communicating Results : Sharing Audit Observations is one of the most Important Tasks Auditors Perform by JJ Jenkins. Internal Auditor, June 2016, pp. 65-67.
  • Craft Our Role : Encourages internal auditors to create the role for themselves that is best for both the organization and their own personal development by Robert Kuling. Internal Auditor, June 2016, pp. 52-57.
  • Fraud and Related- Party Transactions : Internal Auditors can Identify red flags and reduce the Risk and Impact of Related-Party Fraud by James A. Bailey. Internal Auditor, June 2016, pp. 58-63.
  • Practice Variation in Public Sector Internal Auditing : An Institutional Analysis by Marika Arena and Kim KlarskovJeppesen. European Accounting Review, June 2016, pp. 319-345.
  • Tech-Savvy Auditor : Effective use of Audit Technology can enable Audit Departments to provide Valuable Insights by Hans-Ulrich Westhausen. Internal Auditor, June 2016, pp.18-21.

3. Economics

  • Corporate Dividend Policy in India : An Analysis of Trends Across Industries by PoojaMiglani. Chartered Secretary, June 2016, Vol. 46/06, pp. 68-74.
  • Determinants and Economic Consequences of Non-Financial Disclosure Quality by Fang Gao and Chenkai Ni. European Accounting Review, June 2016, pp.287-317.
  • Macroeconomic Impact of Social Protection Programmes in India by Akhilesh K Sharma and M R Saluja.Economic& Political Weekly, 11 June 2016, Vol.51/24, pp.121-127.
  • Outbound Logistics Management Practices in the Automotive Industry : An Emerging Economy Perspective by Saurabh Chandra and DebabrataGhosh.Decision, June 2016, Vol. 43/2, pp. 145-166.

4. Law

  • Changing Paradigm of Law :Jurisdiction in Case of Dishonor of Cheques under Section 138 Negotiable Instruments Act by MurtuzaBohra. Company Law Journal, June 2016, Vol.2, pp.81-88.
  • Foreign Company by Alok Kumar Kuchhal. Chartered Secretary, June 2016, Vol. 46/06, pp. 27-37.
  • Overview and Impact of Insolvency and Bankruptcy Code,2016 by Pawan Kumar Vijay. Chartered Secretary, June 2016, Vol. 46/06, pp. 19-26.

5. Management

  • Anti-Corruption Checkup : Capability maturity models can help organizations assess the effectiveness of anti-corruption programs by Paul J. Morrison. Internal Auditor, June 2016, pp.47-51.
  • Business at Risk : Keynote speakers for this year’s IIA International Conference identify emerging risk facing organizations by Russell A. Jackson. Internal Auditor, June 2016, pp.40-46.
  • Capitalizing Research &Development :Signaling or Earnings Management? By Tami Dinh and Helen Kang. European Accounting Review, June 2016, Vol. 25/2, pp. 373-401.
  • Corporate Governance key to Company’s Success by CharuVinayak.Chartered Secretary, June 2016, Vol. 46/06, pp. 38-42.
  • Crop Diversification and Risk management in Indian Agriculture by AshwaniChhatre and SripadDevalkar. Decision, June 2016, Vol. 43/2, pp.167-179.
  • How to increase CPAs’ happiness on the Job : Research Shows 3 Critical Factors in Job Satisfaction by Alex Granados. Journal of Accountancy, June 2016, pp. 23-25.
  • M &A: The One Thing You Need to Get Right by Roger L. Martin. Harvard Business Review, June 2016, pp. 41-46.
  • Managing the High Intensity Workplace: An “always available” cultural breeds a variety of dysfunctional behaviors by Erin Reid and Lakshmi Ramarajan. Harvard Business Review, June 2016, pp.79-84.
  • Psychology behind Good Judgment : Understanding Decision-Making Weaknesses can help CPAs avoid mistakes by John Lauck. Journal of Accountancy, June 2016, pp. 27-30.
  • Secrets of Great Teamwork : Collaboration has become more complex, but success still depends on the fundamentals by Martine Haas and Mark Mortensen. Harvard Business Review, June 2016, pp.65-71.
  • Supply Chain Management in Emerging Economies by BalramAvittathur andJayantJayaram. Decision, June 2016, Vol. 43/2, pp. 117-124.
  • Wicked Problem Solvers : Lessons from Successful Cross-Industry Teams by Amy C. Edmondson. Harvard Business Review, June 2016, pp. 48-55.

6. Taxation and Finance

  • Business under Trust, Investments & Forfeiture of Exemption u/s.13 by Vipin Batavia. The Chamber’s Journal, June 2016, Vol. 4/9, pp. 31-39.
  • Charitable Purpose under the Income-Tax Act,1961 by Anil Sathe. The Chamber’s Journal, June 2016, Vol. 4/9, pp.16-20.
  • Finance Act, 2016 by P.N. Shah. The Bombay Chartered Accountant Journal, June 2016, pp. 10-42.
  • Rules for Interpretation of Tax Statutes- Part-III by N.M. Ranka.The Bombay Chartered Accountant Journal, June 2016, pp.43-47.
  • Service Tax: Withdrawal of an Appeal by Puloma D. Dalal and BakulMody. The Bombay Chartered Accountant Journal, June 2016, pp. 99-100.
  • Taxation of Trust-Some Important Aspects by Paras K. Savla. The Chamber’s Journal, June 2016, Vol. 4/9, pp. 21-30.

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