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Accountant's Browser - December 2016 - January 2017

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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 December 2016 - January 2017 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting Standards GAAPS IN GAAP : Deemed Cost Exemption on Fixed Assets and Intangibles by Dolphy D’souza. The Bombay Chartered Accountant Journal, Vol.48-B/3, December 2016, pp. 89-91.
  • Alibaba Group Initial Public Offering : A Case Study of Financial Reporting Issues by Qing L. Burke and Tim V. Eaton. Issues in Accounting Education, Vol.31/4, November 2016, pp.449-460.
  • Commentary : Looking Back at Accounting’s Genesis and Looking Forward at Our Challenges by Susan F. Haka. Journal of Management Accounting Research, Vol.28/3, 2016, pp.55-61.
  • Financial Reporting Consequences of Proximity to Political Power by Christian Gross and Roland Konigsgruber.Journal of Accounting and Public Policy, Vol. 35/6, November/December 2016, pp.609-634.
  • FRS 102 : Tips and Potential Pitfalls by Helen Lioyd. Accountancy, December 2016, pp.60-63.
  • International Financial Reporting Standards, Board Governance, and Accounting Equality : A Preliminary Indonesian Evidence by Krismiaji and Y. Anni Aryani. Asian Review of Accounting, Vol.24/4, pp.474-497.
  • Management Accounting : 5 Best Practices for Intercompany Accounting by Sabine Vollmer. Journal of Accountancy, December 2016, pp.43-46.
  • Management Accounting/Fraud: Boost the Bottom Line with a Accounts Payable Best Practices by Helen Tueffel. Journal of Accountancy, November 2016, pp.50-54.
  • Value Relevance of Alleged Corporate Bribery Expenditures Implied by Accounting Information by Yamin Zeng and Edward Lee. Journal of Accounting and Public Policy, Vol. 35/6, November/December 2016, pp.592-608.

2. Auditing

  • Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability by Christine Gimbar and Bowe Hansen. The Accounting Review, Vol.91/6, November 2016, pp.1629-1646.
  • Fraud : What’s your Fraud IQ? By Andi McNeal.Journal of Accountancy, December 2016, pp.38-41.
  • IT-Audit : Must-Have Controls for SMBS by Sanjay Rai and Philip Chukwuma. Internal Auditor, December 2016, pp.16-17.
  • State Liability Regimes within the United States and Auditor Reporting by Divya Anantharaman and Jeffrey A. Pittman. The Accounting Review, Vol.91/6, November 2016, pp.1545-1575.
  • Team-Oriented Leadership and Auditors’ Willingness to Raise Audit Issues by Mark W. Nelson and Chad A. Proell. The Accounting Review, Vol.91/6, November 2016, pp.1781-1805.
  • Understanding of the Differences Between Internal and External Auditors in Obtaining Information about Internal Control Weaknesses by Ian Burt. Journal of Management Accounting Research, Vol.28/3, 2016, pp.83-99.

3. Economics

  • 21st Century Water Governance : A Mirage or an Opportunity? By Rohini Nileekani. Economic & Political Weekly, December 24th ,2016, Vol.51/52, pp.41-46.
  • Bank Regulation and Stock Market Stability Across Countries by Walaa Wahid Elkelish and John Tucker. Journal of Financial Regulation and Compliance, Vol.24/4, 2016, pp.402-419.
  • Basel Disclosure by Private and Public Sector Banks in India : Assessment and Implications by ProdyotSamanta and MohinderDugal. Journal of Financial Regulation and Compliance, Vol.24/4, 2016, pp.453-472.
  • Determinants of Risk Disclosure by Banking Institutions: Evidence from Bangladesh by Shamsun Nahar and Mohammad Azim. Asian Review of Accounting, Vol.24/4, pp.426-444.
  • Demonetisation- Practical Issues, Legal Questions by V. Sridharan and Chandani Patel. The Chamber’s Journal, Vol.5/3, December 2016, pp.16-19.
  • Effect of Demonetisation-Indirect Taxes by Bharat Raichandani. The Chamber’s Journal, Vol.5/3, December 2016, pp.43-45.
  • Fifth Bi-Monthly Monetary Policy Statement, 2016-17 Resolution of the Monetary Policy Committee (MPC), Reserve Bank of India. Reserve Bank of India Bulletin, Vol.70/12, December 2016, pp.1-5.

4. Management

  • Collaborative Performance Management in Interfirm Relationships by Henri C. Dekker and Rong Ding.Journal of Management Accounting Research, Vol.28/3, 2016, pp.25-48.
  • CSR and Corporate Performance : Evidence from India by Priyanka Garg. Decision, December 2016, Vol.63/4, pp. 333-350.
  • Impact of Corporate Characteristics on Human Resource Disclosures by Surinder Kaur.Asian Review of Accounting, Vol.24/4, pp.390-425.
  • Implications of a Multi-Purpose Reporting System on CEO and CFO Incentives and Risk Preferences by Henry L. Friedman. Journal of Management Accounting Research, Vol.28/3, 2016, pp.101-132.
  • Strength of Corporate Social Responsibility as a Corporate Brand Association : General Public Perspective by Anupam Bawa and Anirban Saha. Decision, Vol.63/4, December 2016 pp.313-332.

5. Taxation and Finance

  • Getting Ready for GST by Pradip R. Shah. Ahmedabad Chartered Accountant, Vol.40/7, October 2016, pp.422-432.
  • Service Tax : Onus of Liability to Pay Service Tax by Puloma D. Dalal and Bakul Mody. The Bombay Chartered Accountant Journal, Vol.48-B/3, December 2016, pp.59-63.
  • Vat : Inter State Vis-à-Vis Intra State Sale by G.G. Goyal and C.B. Thakar. The Bombay Chartered Accountant Journal, Vol.48-B/3, December 2016, pp.65-67.
  • Works Contract Services under GST Regime by Bihari B. Shah. Ahmedabad Chartered Accountant, Vol.40/7, October 2016, pp.433-441.
     
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