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Accountant's Browser - November - December 2017

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

1. Accountancy

  • Accounting Information Systems and Ethics Research : Review, Synthesis and the Future by Binod Guragi and Nicholas C. Hunt. Journal of Information System, 2017, Vol.31/2, pp.65-81.
  • Are You Ready for IFRS 9 ? : The New IFRS financial Instruments Standard Changes the Rules on Hedging Strategy for Entities Beyond Banks by Andrew Marshall, November 2017, Vol.159/1492, pp.57.
  • Improving Internal Control Over Segment Reporting : The Principles of ASC Topic 280 pave the way Toward Meeting Financial Reporting Objectives by Xiaowen Jiang and Ling Lin. Journal of Accountancy, November 2017, pp.36-41.
  • Pathway to Reform : Developing Action Research Capacity in Accounting Education by Susan M. Curtis. Issues in Accounting Education, August 2017, Vol.32/03, pp.51-79.
  • Regulatory Incentives and Financial Reporting Quality in Public Healthcare Organisations by Margaret J. Greenwood and Richard M. Baylis. Accounting and Business Research, 2017, Vol.47/07, pp.831-855.

2. Auditing

  • 4 Strategies for Efficient, Effective Audit Documentation : Smart Planning and Standardized Procedures can Aid in Compliance by Mark Koziel. Journal of Accountancy, November 2017, pp.26-29.
  • Auditing Challenging Fair Value Measurements : Evidence from the Field by Nathan H. Cannon and Jean C. Bedard. The Accounting Review, 2017, Vol.92/4, pp.81-114.
  • Auditors and Client Investment Efficiency by Gil Soo Bae and Seung UK Choi. The Accounting Review, 2017, Vol.92/2, pp.19-40.
  • Audit Reviewers Judgments in Multiple Client Audit Environments by Sudip Bhattacharjee and Mario J. Maletta. Behavioral Research in Accounting, 2017, Vol.29/2, pp.1-9.
  • COSO 2013 : Aligning Internal Controls and Principles by Denies Dickins and Rebecca G. Fay. Issues in Accounting Education, August 2017, Vol.32/03, pp.117-127.
  • Effects of Audit Partners on Clients Business Risk Disclosure by Hironori Fukukawa and Hyonok Kim. Accounting and Business Research, 2017, Vol.47/07, pp. 780-809.
  • Interaction Effects of Firm and Partner Tenure on Audit Quality by Josep Garcia-Blandon and Josep Maria Argiles-Bosch. Accounting and Business Research, 2017, Vol.47/07, pp.810-830.
  • Internal Control Weaknesses and Financial Reporting Fraud by Dain C. Donelson and Mathew S. Ege. Auditing : A Journal of Practice & Theory, August 2017, Vol.36/3, pp.45-69.
  • Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits? By Yangyang Fan and Chan Li. Auditing : A Journal of Practice & Theory, August 2017, Vol.36/3, pp.71-89.
  • Multinational Group Audits : Problems Faced in Practice and Opportunities for Research by Dan Sunderland and Gregory M. Trompeter. Auditing : A Journal of Practice & Theory, August 2017, Vol.36/3, pp.159-183.
  • New Auditor Reporting Standard : How Stakeholder Consultation Influenced the Canadian Auditor Reporting Standard, CPA Magazine, September 2017, pp.14-15.
  • PCAOB International Inspections and Audit Quality by Jagan Krishnan and Jayanthi Krishnan. The Accounting Review, September 2017, Vol.92/5, pp.143-166.

3. Economics

  • Impact of Demonetisation on the Financial Sector, Reserve Bank of India Bulletin November 2017, Vol.71/11, pp.7-20.

4. Management

  • Business Strategy, Over- (Under) Investment, and Managerial Compensation by Farshid Navissi and VG Sridharan. Journal of Management Accounting Research, 2017, Vol.29/2, pp.63-86.
  • Credibility, Acumen and Heart Nestle’s 2015 Food-Safety Crisis is an Extraordinary Case-Study of the Power of Transformative Leadership, IMA CFO Connect, November 2017, pp.20-23.
  • Finding the Platform in your product : Four Strategies that can Reveal Hidden Value by Andrei Hagiu and Elizabeth J. Altman. Harvard Business Review, pp.94-100.
  • Getting Risk Management Right : Strategy and Organizational Performance are the Heart of the Updated Framework by Doug Anderson, Internal Auditor, October 2017, pp.38-43.
  • What Everyone Gets Wrong About Change Management : Poor Execution is only Part of the Problem by N. Anand and Jean-Louis Barsoux. Harvard Business Review, November-December 2017, Vol.95/6, pp.79-85.

5. Taxation and Finance

  • Decoding GST : Principles of Classification by Sunil Gabhawalla and Rishabh Singhvi. The Bombay Chartered Accountant Journal, November 2017, Vol.49/B Part-2, pp.61-70.
  • GST Gyan : GST Impact on Societies, Religious and Charitable Trusts, NGOs by Rajkamal Shah. The Chamber’s Journal, November 2017, Vol.5/2, pp.83-90.
  • Whether Corpus Donations are Subject to GST? By Anuj Sharedalal. Journal of Ahmedabad Chartered Accountants, September 2017, Vol.41/6, pp.302-306.
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