Search: Search
Follow us
Accountant's Browser - December , 2017 - January 2018

Share this page:


Index of some useful articles taken from Periodicals received during December 2017- January 2018 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • 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.

2. Auditing

  • 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.

3. Economics

  • 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.

4. Law

  • Removal of a Director by the Board by K.R. Chandratre. Company Law Journal, Vol.4/4, December 2017, pp.113-119.

5. Management

  • 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.
    ICAI Cloud Campus
    BoS Knowledge Portal
    BoS Announcements
    At a Glance: CA Course
    Know Rules & Regulations
    Post-Qualification Courses
    Generously Contribute to CABF
    Know the CPE Hours credit status
    Become Examiner with ICAI
    Other Imp. Links
    Understand benefits that you get/Register as an employer
    Upload Jobs & Training Assignments/Review CVs/Shortlist Applications/Search for Professional Assistance
    Download Standards
    View Notifications
    Look up Guidance Notes & Interpretations
    Digital Learning Hub
    Centralized Distribution System
    Find Publications
    Free Download - Publications
    Visit the ICAI Digital Library
    Committee Pages
    Other Useful Links
    View Committee Events
    Look up CPE Events in my location
    Sign up for an Event
    Report on an Event
    Photo Gallery
    Official Directory  |  Web Mail  |  Feedback  |  Contact Us
    Best viewed on screen resolution 1024x768 pixels