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Accountant's Browser - October 2016 - November 2016

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

1. Accountancy

  • Accounting and the ‘Insoluble’ Problem of Health-Care Costs by Florian Gebreiter and Laurence Ferry. European Accounting Review, Vol. 25/4, December 2016, pp. 719-733.
  • Accounting Standards GAPS in GAAP : Acquisition date Vs. Appointed Date by Dolphy D’souza. The Bombay Chartered Accountant Journal, October 2016, pp.90-92.
  • FRS 102 : Pension Plans and Deficits by David Davison . Accountancy, October 2016, pp. 48-51.
  • IFRS Adoption, Extent of Disclosure, and Perceived Corruption : A Cross- Country Study by Muhammad Nurul Houque and Reza M. Monem. The International Journal of Accounting, Vol. 51/3, September 2016, pp. 363-378.

2. Auditing

  • Audit Processes take Flight : The Updated COSO Internal Control-Integrated Framework is at the Heart of Boeing’s internal Audit Work by Tim Boyle and Dennis Applegate. Internal Auditor, October 2016, pp. 35-41.
  • Auditor: A Growing Trend Towards the Application of Artificial Intelligence in Auditing is Enabling Auditors to Automate Tasks that have been Conducted Manually for Years by James Kelly. A Plus, Vol. 12/7, July 2016, pp.27-31.
  • Big Data Internal Auditors : Today’s data Analytics expand Auditor’s Ability to Tap into all Types of Information Generated by the Organization by Lorraine Lee. Internal Auditor, October 2016, pp. 20-21.
  • Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms by John Ziyang Zhang and Yangxin Yu. European Accounting Review, Vol. 25/4, December 2016, pp. 793-814.
  • IsInternal Audit in your Audit Universe? : The Activity should be Subject to the same Objective Assurance as other Valuable, Risk-Oriented Functions by Paul Sobel. Internal Auditor, October 2016, pp.22-24.

3. Cost Accounting

  • Cost Accounting for War : Contracting Procedures and Cost-Plus Pricing in WWI Industrial Mobilization in Italy by Gloria Vollmers and Valerio Antonelli. European Accounting Review, Vol. 25/4, December 2016, pp.735-770.

4. Economics

  • Asset Quality of Indian Banks : Way Forward by N.S. Vishwanathan .Reserve Bank of India Bulletin, October 2016, pp.91-100.
  • Challenges in Developing the Bond Market in BRICS by R. Gandhi. Reserve Bank of India Bulletin, October 2016, pp.59-64.
  • Guidelines on ‘ON TOP’ Licensing of Universal Banks in the Private Finance Sector : A Critical Appraisal by Dhruva Sareen. Company Law Journal, October 2016, pp.16-20.
  • Public Sector Banks are Adrift by T.T. Ram Mohan. Economic and Political Weekly, Vol.51/42, October 15, 2016, pp. 10-11.

5. Investment

  • Corporate Governance under SEBI (LODR) Regulations, 2015 Vis-a Vis the Companies Act, 2013 by Shailashri Bhaskar. Chartered Secretary, Vol. 46/10, October 2016, pp. 30-33.
  • SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 by Rakesh Wadhwa. Chartered Secretary, Vol. 46/10, October 2016, pp.19-26.

6. Management and Accounting

  • Rise and Fall of Management Accounting Systems : A Case Study Investigation of EVA by Josie McLaren and Tony Appleyard. The British Accounting Review, Vol.48/3, September 2016, pp. 341-358.

7. Management

  • Anatomizing the Dynamics of Societal Behaviour Towards E-Waste Management and Recycling Initiatives: A Case Study of Kolkata, India by Shaunak Roy. Management and Labour Studies, Vol. 41/1, February 2016, pp.19-36.
  • Leadership: 5 things leaders should never say : To avoid alienating your employees, especially your best young talent, try these alternative approaches for better communication by Jennifer Wilson. Journal of Accountancy, October 2016, pp. 31-39.
  • Performance Management Revolution : The Focus is Shifting from Accountability to Learning by Peter Cappelli and Anna Tavis. Harvard Business Review, October 2016, pp.58-67.
  • Waste management : A Reverse Supply Chain Perspective by Jayashree Mahajan and Asoo J Vakharia. Vikalpa, Vol. 41/3, July-September 2016, pp.197-208.
  • Why Leadership Training Fails and What to do About It by Michael Beer and Magnus Finnstrom. Harvard Business Review, October 2016, pp. 46-57.

8. Taxation and Finance

  • Controversies: Need for Deposits under Capital Gain Accounts Scheme by Pradip Kapasi and Gautam Nayak.The Bombay Chartered Accountant Journal, October 2016, pp.49-53.
  • Future of Transfer Pricing by T.P. Ostwal. The Chamber’s Journal, Vol. 5/1, October 2016, pp. 20-25. Goods and Services Tax- Business Transformation & Drivers of Economic Growth by Sanjay Malhotra.Chartered Secretary, Vol. 46/10, October 2016, pp. 77-79.
  • International Taxation : Transfer Pricing Documentation- Country by Country Reporting- An Overview by Mayur B. Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal, October 2016, pp. 55-64.
  • Penalties under Transfer Pricing Provisions by Manoj C. Shah and Bhadresh Doshi. The Chamber’s Journal, Vol. 5/1, October 2016, pp.126-129.
  • Service Tax Impact on Services Provided by Government / Local Authority by Karan Shah and Chintan Shah. Ahmedabad Chartered Accountant, Vol. 40/6, September 2016, pp.374-378.
  • Transfer Pricing Issues and Controversies by Jiger Saiya and Abhay Kumar.The Chamber’s Journal, Vol. 5/1, October 2016, pp. 66-72.
     
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