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Accountant's Browser - April 2017 - May 2017

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Index of some useful articles taken from Periodicals received during April-May 2017 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting Conservatism, Corporate Governance and Political Connections by Nor Farizal Mohammed and Kamran Ahmed. Asian Review of Accounting, Vol.25/2, 2017, pp.288-318.
  • Accounting Post-Brexit : Considers the Impact of Brexit on the Use of IFRS and GAAP Accounting Standards for UK-Based Companies by Mathew Stallabrass. Accountancy, April 2017, pp.56.
  • Accounting Standards GAAPS in GAAP : Accounting for MAT by Dolphy D’souza. The Bombay Chartered Accountant Journal, Vol.49-A/1, April 2017, pp.91-94.
  • Get Revenue Recognition Right at Not-For-Profits: Avoid these Common Mistakes and Deliver Accurate Financial Reporting by Ken Tysiac. Journal of Accountancy, March 2017, pp.44-49.
  • Lease Accounting Revamp by Sabine Vollmer. Journal of Accountancy, April 2017, pp.16.
  • What Large Firms Expect from New Accounting Grads by Sarah Ovaska-Few. Journal of Accountancy, March 2017, pp.29-30.

2. Auditing

  • Audit Quality and Audit Report Lag : Case of Indonesian Listed Companies by Rusmin Rusmin and John Evans. Asian Review of Accounting, Vol.25/2, 2017, pp.191-210.
  • Data Museum: Internal Audit can Provide Greater Insight by Compiling Organizational Data in Structured Exhibits by Kevin Leung and Jasbir Singh. Internal Auditor, Vol.74/2, April 2017, pp.17-19.
  • Debiasing the Halo Effect in Audit Decision : Evidence from Experimental Study by Intiyas Utami and Indra Wijaya Kusuma. Asian Review of Accounting, Vol.25/2, 2017, pp.211-241.
  • How to Enable Audit Innovation : Ideas, Strategic Alliances and User-Friendly Tools help Deloitte make Technological Improvements by Ken Tysiac. Journal of Accountancy, April 2017, pp.33-35.
  • Public Disclosure of Audit Fees and Bargaining Power Between the Client and Auditor : Evidence from China by Xijia Su and Xi Wu. The International Journal of Accounting, Vol.52/1, March 2017, pp.64-76.
  • Rethinking the Audit : Innovation is transforming how Audits are Conducted and Even What it Means to be an Auditor by John Raphael. Journal of Accountancy, April 2017, pp.29-32.
  • Signature Audits: Daimler’s Audit Function Adds Significant Value to Engagements by Incorporating a Unique Methodology Focused on Innovation by Hans Buehler and Arnaud Ruiz. Internal Auditor, Vol.74/2, April 2017, pp.56-61.

3. Economics

  • Consequences of the Offence under Prevention of Money Laundering Act, 2002: The Draconian Mandate by Pranshu Goel. The Chamber’s Journal, Vol.7/7, April 2017, pp.39-45.
  • Indian Banking: Perception and Reality by Ashima Goyal. Economic and Political Weekly, Vol.52/12, March 25, 2017, pp.77-84.
  • Introduction and Overview of Money Laundering: The Clampdown on Money Laundering and Corruption is the Common Responsibility of all the Countries in the World by Supratim Chakraborty. The Chamber’s Journal, Vol.7/7, April 2017, pp.11-17.
  • Non-Performing Assets in Indian Banks : This Time it is Different by Rajeswari Sengupta and Harsh Vardhan. Economic and Political Weekly, Vol.52/12, March 25, 2017, pp.85-95.

4. Law

  • Arbitration Under Private International Law: Redefining the Doctrines of Separability and Kompetenz-Kompetenz by Saptarshi Das. Company Law Journal, Vol.2/1, April 2017, pp.1-30.
  • Right to Information (r2i) by Jinal Sanghvi and Sharddha Bathija. The Bombay Chartered Accountant Journal, Vol.49-A/1, April 2017, pp.105-107.

5. Management

  • Corporate Governance Implementation Rating in Indonesia and its Effects on Financial Performance by Agus Wahyudin and Badingatus Solikhah. Corporate Governance, Vol. 17/2, 2017, pp.250-265.
  • How a CFO can Become Great by Sabine Vollmer. Journal of Accountancy, April 2017, pp.36-38.
  • Momentum Investment Strategies, Corporate Governance and Firm Performance: An Analysis of Islamic Banks by Tasawar Nawaz. Corporate Governance, Vol. 17/2, 2017, pp. 192-211.
  • Predicting Customers Recommendation from Co-Creation of Value, Customization and Relational Value by Gurjeet Kaur Sahi and Sanjeewani Sehgal. Vikalpa, Vol.42/1, January-March 2017, pp.19-35.
  • Relationship Between Corporate Governance, Corruption and Forward-Looking Information Disclosure: A Comparative Study by Ben Kwame Agyei-Mensah. Corporate Governance, Vol. 17/2, 2017, pp.284-304.

6. Taxation and Finance

  • Welcome GST- Input Tax Credit Provisions Under the Model GST Act (Revised Nov-2016) by Mandar Telang. The Bombay Chartered Accountant Journal, Vol.49-A/1, April 2017, pp.18-25.
     
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