Accountant's Browser - January 2017 - February 2017
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PRESS MONITORING SERVICE CENTRAL COUNCIL LIBRARY ICAI NEW DELHI “ACCOUNTANT’S BROWSER” “PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”
Index of some useful articles taken from Periodicals received during January - February 2017 for the reference of Faculty/Students & Members of the Institute.
Accounting for Rights to Subscribe for Convertible Bonds.A Plus, Vol. 12/10, October 2016, pp.48-51.
Accounting Standards GAAPs in GAAP : Accounting for Loss of Control in Subsidiary by Dolphy D’Souza. The Bombay Chartered Accountant Journal, Vol.48-B/4, January 2017, pp.91-92.
Effects of IFRS Experience on Audit Fees for Listed Companies in China by Hsiao-Lun Lin and Ai-Ru Yen.Asian Review of Accounting, Vol.24/1, 2016, pp.43-68.
IFRS Adoption and Auditing : A Review by HichemKhlif and ImenAchek. Asian Review of Accounting, Vol.24/3, 2016, pp.338-361.
Market Reaction to the Positiveness of Annual Report Narratives by Liafisu Sina Yekini and Tomasz Piotr Wisniewski. The British Accounting Review, Vol.48/4, December 2016, pp.415-430.
Auditor Switch Decisions under Forced Auditor Change : Evidence in China by Li-Chun Kuo and Chan-Jane Lin. Asian Review of Accounting, Vol.24/1, 2016, pp.69-89.
Audit Quality within Adverse Selection Markets by Bharat Sarath. Asian Review of Accounting, Vol.24/1, 2016, pp.2-18.
Linguistic Performance and Legibility of Auditors Reports with Modified Opinions: An Advanced Investigation Based on the ISAs on Audit Reports by Mondher Fakhfakh. Asian Review of Accounting, Vol.24/1, 2016, pp.105-129.
Ownership Concentration, Family Control, and Auditor Choice : Evidence from an Emerging Market by Salim Darmadi. Asian Review of Accounting, Vol.24/1, 2016, pp.19-42.
Perception of Public Sector Auditors on Performance Audit in Malaysia : An Exploratory Study by Chew HarLoke and Suhaiza Ismail. Asian Review of Accounting, Vol.24/1, 2016, pp.90-104.
Higher Education in North Eastern Region by Pran Hari Talukdar. University News, Vol. 55/3, 16-22 January, 2017, pp.12,18.
Role of Universities in ‘Make in India’ by Sanjay Kaptan and Anand Suryabhan Kore. University News, Vol.55/4, 23-29 January, 2017,pp.3-7.
University, Knowledge-Change and Policy for New Epistemology by Umrao Singh Chaudhari. University News,Vol.55/1, 02-08 January, 2017, pp.3-4.
Big Idea : Mapping Frontier Economies by Aldo Musacchio and Eric Werker. Harvard Business Review, December 2016, pp.32-40.
Demonetisation- Is the Right the New Left by Sarvesh Kumar Tiwary. The Discussant, Vol.4/4, October-December 2016, pp.15-19.
New Moral Economy : Demonetisation, Digitalisation and India’s Core Economic Problems by Atul Sood and Ashapurna Baruah. Economic & Political Weekly, Vol.52/01, 7 January 2017, pp.31-36.
Understanding Economics and Politics of Demonetisation by Rishi Raj. The Discussant, Vol.4/4, October-December 2016, pp.07-09.
Future of Stored Value Facility by Jyoti Vazirani.A Plus, Vol. 12/10, October 2016, pp.46-47.
Liquidity and Market Efficiency in the World’s Largest Carbon Market by Gbenga Ibikunle and Andros Gregorious. The British Accounting Review, Vol.48/4, December 2016, pp.431-447.
Securities Laws : Wide Society of Insider Trading Regulations and Severity of Punishment for Violation- Recent Orders of SEBI and SAT by Jayant M. Thakur. The Bombay Chartered Accountant Journal, Vol.48-B/4, January 2017, pp.82-84.
Are You Solving the Right Problems? Reframing them Reveal Unexpected Solutions by Thomas Wedell- Wedellsborg. Harvard Business Review, January-February 2017, pp.74-81.
Corporate Governance and Corporate Social Responsibility Disclosure : Evidence from Pakistan by Ehtazaz Javaid Lone and Amjad Ali. Corporate Governance, Vol.16/5, 2016, pp. 785-797.
Corporate Governance in China : A Review by Omid Sabbaghi. Corporate Governance, Vol.16/5, 2016, pp.866-882.
Corporate Governance, Financial Crisis and Bank Performance : Lessons from Top Russian Banks by Nurlan Orazalin and Monowar Mahmood. Corporate Governance, Vol.16/5, 2016, pp.798-814.
Customer Loyalty is Overrated : Focus on Habit Instead. A Theory of Cumulative Advantage by A.G. Lafley and Roger L. Martin. Harvard Business Review, January-February 2017, pp.42-49.
Does CEO Power Moderate the Relationship Between Board Leadership and Strategy Involvement in Private Firms? Evidence from Kenya by Joel Kiplagat Tuwey and Daniel Kipkirong Tarus. Corporate Governance, Vol.16/5, 2016, pp.906-922.
Secrets of Great CEO Selection : An Insider’s Guide by Ram Charan. Harvard Business Review, December 2016, pp.42-51.
7. Taxation and Finance
Entry Tax on Goods Vis-A Vis Import of Goods by G.G. Goyal and C.B.Thakar. The Bombay Chartered Accountant Journal, Vol.48-B/4, January 2017, pp.71-73.
Goods and Services Tax vis-à-vis Constitution Amendment by P.C. Joshi. The Chamber’s Journal, Vol.5/4, January 2017, pp. 11-14.
International Taxation : New India-Cyprus Dtaa, 2016- An Overview by Mayur B. Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal, Vol.48-B/4, January 2017, pp.63-70.
Levy of Tax- CGST and SGST by Mandar Telang. The Chamber’s Journal, Vol.5/4, January 2017, pp.15-25.
Valuation Provisions under Model GST Law by Naresh K. Sheth. The Chamber’s Journal, Vol.5/4, January 2017, pp.34-38.
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