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Accountant's Browser - October - November 2017

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

1. Accountancy

  • Arson or Accident : A Forensic Accounting Case Requiring Critical Thinking and Expert Communication by Cindy Durtschi and Robert J. Rufus. Issues in Accounting Education, Vol.32/01, 2017, pp.113-122.
  • Firm Equity Investment Decisions and U.S. GAAP and IFRS Consolidation Control Guidelines : An Empirical Analysis by Allison K. Beck and Bruce K. Behn. Joural of International Accounting Research, Spring 2017, Vol.16/01, pp.37-57.
  • Field Study Examining the Indian Ministry of Corporate Affairs XBRL Implementation by Stephanie M. Farewell and Lizhong Hao. Journal of Information Systems, Spring 2017, Vol.31/01, pp.103-117.
  • How does it Measure Up? : Explores the Three Measurement Approaches Set Out in the New Insurance Contracts Standard by Carla Dunne. Accountancy Ireland, October 2017, Vol.49/05, pp.51-56.
  • Lessee Accounting : Examine Transitional Options and their Impact on Adoption of IFRS 16 Leases by Armhaghan Haq and David Maxwell. Accountancy, October 2017, Vol.159/1491, pp.58-61.

2. Auditing

  • Audit Quality Following the Public Company Accounting Oversight Board’s Operation by She-Chih Chiu and Chin-Chen Chien. Corporate Governance, 2017, Vol.17/05, pp.927-946.
  • Auditor Switching and Audit Fee Discounting : The Iranian Experience by Fakhroddin Mohammad Rezaei and Norman Mohd-Saleh. Asian Review of Accounting, 2017, Vol.25/03, pp.335-360.
  • Business Strategy and Auditor Reporting by Yu Chen and John Daniel Eshleman. Auditing : A Journal of Practice & Theory, 2017, Vol.36/02, pp.63-86.
  • Cook and Thomas, LLC : Balancing Auditor Liability, Client Confidentiality and the Public Interest by Kelsey R. Brasel and Brian E. Daugherty. Issues in Accounting Education, Vol.32/01, 2017, pp.17-32.
  • Diamond Foods, Inc : A Comprehensive Case in Financial Auditing by Mahendra R. Gujarathi. Issues in Accounting Education, Vol.32/01, 2017, pp.95-112.
  • Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective by Lucy Huajing Chen and Hyeesoo H. (Sally) Chung. Auditing : A Journal of Practice & Theory, 2017, Vol.36/02, pp.21-44.
  • Effect of National Culture on Auditor-in-Charge Involvement by Olof Bik and Reggy Hooghiemstra. Auditing : A Journal of Practice & Theory, 2017, Vol.36/01, pp.1-19.
  • Factors Influencing the Implementation of Risk-Based Auditing by Nor Hafizah Zainal Abidin. Asian Review of Accounting, 2017, Vol.25/03, pp.361-375.
  • Growing Up: How Audit Internships Affect Students’ Commitment and Long-Term Intentions to Work in Public Accounting by Mathew Hart and Joleen Kremin. Issues in Accounting Education, 2017, Vol.32/02, pp.47-63.
  • Using Drones in Internal and External Audits : An Exploratory Framework by Deniz Appelbaum and Robert A. Nehmer. Journal of Emerging Technologies in Accounting, Spring 2017, Vol.14/01, pp.99-113.

3. Economics

  • Non-Banking Finance Companies in India’s Financial Landscape. Reserve Bank of India Bulletin, October 2017, Vol.71/10, pp.91-104.

4. Investment

  • Investor-Centric Strategies for Indian Mutual Fund Industry: Inferring from the Behavior of Individual Investors by T.G. Saji and Rathesh K. Nair. Decision, September 2017, Vol.44/03, pp.209-225.

5. Management

  • Board Independence, Gender Diversity and CEO Compensation by Ramzi Benkraiem and Amal Hamrouni. Corporate Governance, 2017, Vol.17/05, pp.845-860.
  • Can Board Gender Diversity Promote Corporate Social Performance? by Khine Kyaw and Mojisola Olugbode. Corporate Governance, 2017, Vol.17/05, pp.789-802.
  • Effect of High Power Financial Incentives on Excessive Risk-Taking Behavior : An Experimental Examination by Alisa G. Brink and Jessen L. Hobson. Journal of Management Accounting Research, Spring 2017, Vol.29/01, pp.13-29.
  • Enterprise Content Risk Management : A Conceptual Framework for Digital Asset Risk Management by Robyn L. Raschke and Arti Mann. Journal of Emerging Technologies in Accounting, Spring 2017, Vol.14/01, pp.57-62.
  • How to Deliver a Powerful Financial Presentation : Inform and Empower your Audience Without Overwhelming them with Date by Samantha White. Journal of Accountancy, October 2017, pp.34-35.

6. Taxation and Finance

  • Case Studies –International Tax Considering GAAR by Kartik Badiani. The Chamber’s Journal, October 2017, Vol.6/01, pp.113-123.
  • GST Gyan : GST on Charitable Institutions and Non-Profit Sector by Ishaan V. Patkar. The Chamber’s Journal, October 2017, Vol.6/01, pp.164-167.
  • Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management by Cristi A. Gleason and Morton Pincus. Journal of the American Taxation Association, Spring 2017, Vol.39/01, pp.25-44.
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