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Accountant's Browser - January , 2018 - February 2018

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“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.

1. Accountancy

  • 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.

2. Auditing

  • 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.

3. Economics

  • 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.

4. Investment

  • 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.

5. Management

  • 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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