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Accountant's Browser - September 2016 - October 2016

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

1. Accountancy

  • Accounting Standards GAPS in GAAP : Impact on MAT from First Time Adoption (FTA) of IND AS by Dolphy D’souza. The Bombay Chartered Accountant Journal, September 2016, pp.87-90.
  • Benefits of Structured Data Across the Information Supply Chain : Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms by Devrimi Kaya and Paul Pronobis. Journal of Accounting and Public Policy, Vol.35/4, July/August 2016, pp.417-436.
  • CPA Firms Struggling with Succession : Some Leaders Say Staff Members aren’t Ready for Important Tasks by Ken Tysiac. Journal of Accountancy, September 2016, pp. 27-31.
  • Effect of IAS/ IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations by Vedran Capkun and Dan Collins. Journal of Accounting and Public Policy, Vol.35/4, July/August 2016, pp.352-394.
  • Effect of Statement of Financial Accounting Standards No.157 Fair Value Measurements on Analysts’ Information Environment by Orie E. Barron and Sung Gon Chung. Journal of Accounting and Public Policy, Vol.35/4, July/August 2016, pp.395-416.
  • Financial Reporting Quality of Chinese Reverse Merger Firms : The Reverse Merger Effect or the Weak Country Effect? By Kun-Chih Chen and Qiang Cheng. The Accounting Review, Vol. 91/5, September 2016, pp. 1363-1390.
  • How to Keep Clients after an Accounting Practice Sale : Buyers and Sellers both must Play Leading Roles to Ensure a Smooth Transition and Maximize Retention by Harry L. Olson. Journal of Accountancy, September 2016, pp. 33-37.
  • Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective by Ken H Guo. Auditing: A Journal of Practice and Theory, Vol.35/3, August 2016, pp.99-117.
  • Transition to IFRS 15 by Galina Ryltsova. Accountancy, Vol. 157/1477, September 2016, pp. 60-63.
  • Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note by Diogenis Baboukardos and Gunnar Rimmel. Journal of Accounting and Public Policy, Vol.35/4, July/August 2016, pp.437-452.
  • Who Classifies Interest Payments as Financing Activities? An Analysis of Classification Shifting in the Statement of Cash Flows at the Adoption of IFRS by Bok Baik and Hyunkwon Cho. Journal of Accounting and Public Policy, Vol.35/4, July/August 2016, pp.331-351.

2. Auditing

  • Did the PCAOB’s Restrictions on Auditors’ Tax Services Improve Audit Quality? by Clive S. Lennox. The Accounting Review, Vol. 91/5, September 2016, pp.1493-1512.
  • Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?by Joseph H. Schroeder and Marcy L. Shepardson. The Accounting Review, Vol. 91/5, September 2016, pp. 1513-1541.
  • International Archival Auditing and Assurance Research : Trends, Methodological Issues and Opportunities by Roger Simnett and Elizabeth Carson. Auditing: A Journal of Practice and Theory, Vol.35/3, August 2016, pp. 1-32.
  • Is Audit Eating Itself : Tight Audit Fees Coupled with Alternative Revenue Streams is Causing Conflicts by Oliver Parry and Andrew Gambier. Accountancy, Vol. 157/1477, September 2016, pp.66-68.
  • Standards of Innovation in Auditing by Emer Curtis and Christopher Humphrey.Auditing :A Journal of Practice and Theory, Vol.35/3, August 2016, pp.75-98.

3. Economics

  • Curbing the Black Economy: Good Intentions will not Suffice by Arun Kumar. Economic and Political Weekly, Vol. 51/36, September 3rd, 2016, pp.25-27.
  • FDI Guidelines for E-Commerce Cobweb of the E-Marketplace Model by Sudipto Banerjee. Economic and Political Weekly, Vol. 51/36, September 3rd, 2016, pp.21-25.
  • Financial Sector in India: Competition Law Perspective by Susmitha P. Mallaya. Company Law Journal, September 2016, pp.81-88.

4. Investment

  • Private Corporate Investment: Growth in 2015-16 and Prospects for 2016-17. Reserve Bank of India Bulletin,September 2016, pp. 43-54.

5. Law

  • New IPR Policy 2016: Not Based on Evidence by Sunil Mani. Economic and Political Weekly, September 17th, 2016, pp. 28-38.

6. Taxation and Finance

  • International Taxation : Growing Significance of Prevention of Money Laundering Act,2002 by Mayur B. Nayak and Tarun Kumar G. Singhal. The Bombay Chartered Accountant Journal, September 2016, pp.53-61.
  • Model GST Act- Dicey Issues by Sanjiv M Shah. The Bombay Chartered Accountant Journal, September 2016, pp.19-22.
     
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