Accountant's Browser - December , 2017 - January 2018
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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 December 2017- January 2018 for the reference of Faculty/Students & Members of the Institute.
Comparative Analysis of Accounting-Based Valuation Models by Kung-Cheng Ho and Shih-Cheng Lee. Journal of Accounting, Auditing & Finance, Vol.32/4, pp.561-575.
Earnings Comparability, Accounting Similarities and Stock Returns : Evidence from Peer Firms Earnings Restatements by John L. Campbell and P. Eric Yeung. Journal of Accounting, Auditing & Finance, Vol.32/4, pp.480-509.
Revisiting Conditional Accounting Conservatism in State-Controlled firms by Wilson Li and Tina He. Asian Review of Accounting, Vol.25/4, 2017, pp.486-501.
Roadmap to Good Financial Reporting by Charities : Here is a Five-Step Plan to Help Charities Tell their Story through the Annual Report and Financial Statements by Aedin Morkan. Accountancy Ireland, Vol.49/6, December 2017, pp.44-46.
Auditors of Credit Unions : Reporting Duties by Karen Flannery and John Callaghan. Accountancy Ireland, Vol.49/6, December 2017, pp.52-53.
Business Strategy, Internal Control over Financial Reporting and Audit Reporting Quality by Kathleen A. Bentley-Goode and Nathan J. Newton. Auditing : A Journal of Practice & Theory, Vol.36/4, pp.49-69.
Financial Reporting Quality and Auditor Locality Contagion by Jamie Diaz and Gregory W. Martin. Auditing : A Journal of Practice & Theory, Vol.36/4, pp.71-87.
How to Audit Fair Value Measurements : A New Framework for Valuation Professionals can help Practitioners in this challenging Area by Maria L. Murphy and Mark O. Smith. Journal of Accountancy, December 2017, pp.32-39.
Lessons to Learn from SEC Accounting and Auditing Enforcements : 5 Principles can help prevent, detect or Correct the most Frequent Securities Law Violations Adjudicated by the SEC by Howard A. Kanter. Journal of Accountancy, December 2017, pp.26-30.
SOX 404, Auditor Effort and the Prevention of Financial Report Misstatements by Yuping Zhan and Jean C. Bedard. Auditing : A Journal of Practice & Theory, Vol.36/4, November 2017, pp.151-177.
Survey on International Trade in Banking Services: 2016-17, R.B.I. Bulletin, Vol.71/12 , December 2017, pp.45-53.
WTO and Food Security Challenges Ahead by Nitya Nanda. Economic and Political Weekly, Vol.52/51, December 9, 2017, pp.21-24.
Removal of a Director by the Board by K.R. Chandratre. Company Law Journal, Vol.4/4, December 2017, pp.113-119.
Corporate Social Responsibility : How to Capture the Value of CSR by Judith Wylie and Anne Marie Ward. Accountancy Ireland, Vol.49/6, December 2017, pp.48-51.
Strategic CFO : Creating Value in a Dynamic Business Environment by Jatin Khanna. IMA CFO Connect, Vol.12/12, December 2017, pp.24-31.
6. Taxation and Finance
Equity Compensation and Tax Avoidance : Disentangling Managerial Incentives from Tax Benits and Reexamining the Effect of Shareholder Rights by Jeri K.Seidman and Bridget Stomberg. The Journal of the American Taxation Association, Vol.39/2, Fall 2017, pp.21-41.
GST- Recent Judgment by Naresh Sheth. The Chamber’s Journal’s Journal, Vol.6/3, December 2017, pp.124-128.
GST Gyan by Rajkamal Shah. The Chamber’s Journal’s Journal, Vol.6/3, December 2017, pp.114-119.
International Taxation : Practical Issues Relating to Foreign Tax Credit by Mayur B. Nayak and Tarunkumar G. Singhal. The Bombay Chartered Accountant Journal, Vol.49-B/3, December 2017, pp.67-73.
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