Accountant's Browser - January , 2018 - February 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 January-February 2018 for the reference of Faculty/Students & Members of the Institute.
Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach to Account for Income Taxes by Melissa P. Larson and Troy K. Lewis. Issues in Accounting Education, Vol.32/4, November 2017, pp.41-49.
Effects of Informal Institutions on the Relationship Between Accounting Measures of Risk and Bank Distress by Kiridaran Kangaretnam and Jimmy Lee. Journal of International Accounting Research, Vol.16/2, 2017, pp.37-66.
IND AS/IGAAP –Interpretation & Practical Application by Dolphy D’souza. The Bombay Chartered Accountant Journal, Vol.49-B/4, January 2018, pp.110-116.
Lease Accounting Laggards Face Serious Risks by Ken Tysiac. Journal of Accountancy, January 2018, pp.18-21.
Phonenix Rises : The Australian Accounting Standards Board and IFRS Adoption by Bryan Howiesson. Journal of International Accounting Research, Vol.16/2, 2017, pp.127-154.
Toward Blockchain-Based Accounting and Assurance by Jun Dai and Miklos A. Vasarhelyi. Journal of Information Systems, Vol.31/3, 2017, pp.5-21.
Audit in an Age of Intelligent Machines by Tim Mcollum. Internal Auditor, Vol.74/6, December 2017, pp.24-29.
Fundamentals of a CyberSecurity Program : Internal Auditors and Information Security Professionals can Join Forces to Prepare the Organization for cyber threats by Jon West. Internal Auditor, Vol.74/6, December 2017, pp.16-17.
When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? by Anna M. Rose and Jacob M. Rose. Journal of Information Systems, Vol.31/3, 2017, pp.81-99.
Impact of Electronic Banking and Information Technology on the Employees of Banking Sector by Sweety Gupta and Anshu Yadav. Management and Labour Studies, Vol.42/4, November 2017, pp.379-387.
Impact of Managerial Ability and Firm-Specific Variables on Insider’s Abnormal Returns by Shallu Arora and Meena Sharma. Decision. Vol.44/4, December 2017, pp.275-286.
Recovery and Consolidation Phase : The Year 2018 is Going to be Crucial in the Horoscope of Indian Banking by M.G. Warrier. The Global Analyst, Vol.7/1, January 2018, pp.31-32.
Size, Value and Momentum in Indian Equities by Sobhesh Kumar Agarwalla and Joshy Jacob. Vikalpa, Vol.42/4, October-December 2017, pp.211-219.
Supreme Court Freezes Assets of Independent Directions : A Thankless Job Made Worse by Jayant M. Thakur. The Bombay Chartered Accountant Journal, Vol.49-B/4, January 2018, pp.97-99.
Corporate Governance and Independence : Earlier, Boards were Primarily Meant to Direct the Management of an Organisation on Behalf of the Owners by Neeta Revankar. IMA CFO Connect. Vol.13/1, January 2018, pp. 46-48.
Leader’s Guide to Corporate Culture : How to Manage the Eight Critical Elements of Organizational Life by Boris Groysberg and Jeremiah Lee. Harvard Business Review, Vol.96/1, January-February 2018, pp.44-52.
New CEO Activists : A Playbook for Polarized Political Times by Aaron K. Chatterji and Michael W. Toffel. Harvard Business Review, Vol.96/1, January-February 2018, pp.78-89.
Study of Management Control Systems (MCS) and School Performance by Devesh Baid. Metamorphosis, Vol.16/2, December 2017, pp.92-106.
6. Taxation and Finance
Dividends : International Taxation Issues by Rutvik Sanghvi and Kartik Badiani. The Chamber’s Journal, Vol.6/4, January 2018, pp.68-80.
GST Gyan : Exim Trade (Goods) Under GST by Chirag Mehta and Hemant Ragmi. The Chamber’s Journal, Vol.6/4, January 2018, pp.147-157.
OECD-Recent Developments : An Update by Mayur B. Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal, Vol.49-B/4, January 2018, pp.73-76.
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