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Accountant's Browser - June 2017 - July 2017

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

1. Accountancy

  • Accounting Standards GAAPS IN GAAP : Clarifications on Security Deposits and Key Management Personnel by Dolphy D’souza, The Bombay Chartered Accountant Journal, Vol. 49-A/3, June 2017, pp.93-94.
  • Development of Chinese Accounting and Bookkeeping Before 1850 : Insights from the Tong Tai Sheng Business Account Books (1798-1850) by Weipeng Yuan and Richard Macve. Accounting and Business Research, Vol.47/4, June 2017, pp.401-430.
  • Relationship Between Corporate Governance Mechanisms and IFRS 7 Compliance : Evidence from an Emerging Market by Ben Kwame Agyei-Mensah. Corporate Governance, Vol. 17/3, 2017, pp.446-465.

2. Auditing

  • Audit Documentation : Tips for Getting in Right by Ahava Z. Goldman and Charles E. Landes. Journal of Accountancy, June 2017, pp.38-42.
  • How Financial Statement Audits Deliver Key Business Insights : Increased use of Data Analytics is Helping Auditors Find More Information that could be Helpful to Clients by Ken Tysiac. Journal of Accountancy, June 2017, pp.44-45.
  • What’s your Fraud IQ? This Month : Effective Fraud Risk Management by Andi McNeal. Journal of Accountancy, June 2017, pp.32-35.

3. Economics

  • Global Banking : Recent Developments and Future Perspectives.Reserve Bank of India Bulletin, Vol.71/06, June 2017, pp.61-80.
  • Performance Implications of Board Size, Composition and Activity : Empirical Evidence from the Indian Banking Sector by ManasMayur and PalanisamySaravanan. Corporate Governance, Vol. 17/3, 2017, pp. 466-489.

4. Law

  • Imprisonment and Penalty under Rera Reality Firm’s Directors, Partners and Officers, Beware by Dilip K. Sheth.The Bombay Chartered Accountant Journal, Vol. 49-A/3, June 2017, pp.12-23.
  • Recent Trends in Intellectual Property Rights by Vidhushi Bhardwaj. Company Law Journal, Vol.2/3, June 2017, pp.49-53.

5. Management

  • CFO in the Age of Disruption : Stresses that Today’s CFOs must be Solid Strategists and have ‘Built to Change’ Mindsets by V.S. Parthasarathy. IMA CFO Connect, Vol.12/6, June 2017,pp.36-37.
  • Does Better Corporate Governance Increase Operational Performance? by Renata WandroskiPeris and Eduardo Contani. Corporate Governance, Vol. 17/3, 2017, pp.524-537.
  • Going Back to go Forward : On Studying the Determinants of Corporate Governance Disclosure by MichailNerantzidis and AnastasiosTsamis. Corporate Governance, Vol. 17/3, 2017, pp. 365-402.
  • Managing Different Types of Innovation : Mutually Reinforcing Management Control Systems and the Generation of Dynamic Tension by Emer Curtis and Breda Sweeney. Accounting and Business Research, Vol.47/3, April 2017, pp.313-343.
  • Why be Coached? Highlights the many Benefits of Professional Coaching by Aditi Malhotra. IMA CFO Connect, Vol.12/6, June 2017, 23-25.

6. Taxation and Finance

  • Anti-Profiteering in GST-Necessity or Paradox by JatinHarjai.The Chamber’s Journal, Vol.5/9, June 2017, pp.74-80.
  • Impact Study on Real Estate Including Housing Societies by Sandesh Mundra.The Chamber’s Journal, Vol.5/9, June 2017, pp.22-36.
  • Transitional Provisions under the CGST Act by Chintan M. Doshi.Ahmedabad Chartered Accountants Journal, Vol.41/1, April 2017, pp.6-11.
  • Welcome GST : Reverse Charge Mechanism under Goods and Services Tax (GST) by Nareesh K. Sheth. The Bombay Chartered Accountant Journal, Vol. 49-A/3, June 2017, pp.31-34.
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