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Accountant's Browser - February, 2018 - March, 2018

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“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

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

1. Accountancy

  • Action at a Distance : Accounting Inscriptions and Corporate Governance of a Public Sector Bank in a Developing Country by Athula Ekanayake. Asian Review of Accounting, Vol.26/01, 2018, pp.39-61
  • Corporate Social Reporting : A Comparative Study of Cement Companies in India by R.K. Tailor and Ravi Kant Modi. Indian Journal of Accounting, Vol.49/02, 2017, pp.89-97.
  • Cumulative Learning and Sustained Engagement in an Introduction to Accounting Course by Husam Aldamen and Keith Duncan. Asian Review of Accounting, Vol.26/01, 2018, pp.19-38.
  • Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence? By Charles Hsu and Kirill E. Novoselov. The Accounting Review, Vol.92/06, pp.77-101.
  • Road to IFRS 9 : IFRS 9 Reaches Beyond the Financial Services Sector and Affects a Much Broader Range of Companies by Steve Hubbard. Accountancy, Vol.160/1495, February 2018, pp.59-61.

2. Auditing

  • Bringing Cyber Security into the Future : Internal Auditors Should Consider Whether CARTA is a Smarter Approach to Addressing Information Security Risks by Steve Mar. Internal Auditor, Vol.75/01, February 2018, pp.16-17.
  • Internal Audit I : Gauging Direction by Liz Sandwith. Accountancy, Vol.160/1494, January 2018, pp.68-70.
  • Internal Audit-II : Examines the Key Attributes and Skill Set of a Strong Internal Audit Function and the Relationship with the Board by Ian Peters. Accountancy, Vol.160/1495, February 2018, pp.66-69.
  • Internal Audit : Partnering with Finance by Raghav Swaminathan and Dolly Sureka. IMA CFO Connect, Vol.13/02, February 2018, pp.20-22.
  • Squeezing the Auditors : Competition in the FTSE 350 Audit Market May Suffer if the Regulator Continues to Impose Record Fines by Amy Austin. Accountancy, Vol.160/1494, January 2018, pp.66-67.

3. Economics

  • Economic Links and the Spillover Effect of Earnings Quality on Market Risk. The Accounting Review, Vol.92/06, pp.213-245.
  • FRDI Bill 2017 : Inducing Financial Instability by Prasenjit Bose. Economic & Political Weekly, Vol.53/03, 20 January, 2018, pp.40-45.
  • Global Financial Crisis and India’s Private Corporate Sector by Roshni Tara and Vedanta Dhamija. Economic & Political Weekly, Vol.53/03, 20 January, 2018, pp.53-58.

4. Investment

  • Integration of Indian Stock Market with Selected Global Stock Markets by D.P. Warne and Suman. Indian Journal of Accounting, Vol.49/02, 2017, pp.59-68.
  • Valuation of Intangible Assets and Capital Markets : An Indian Perspective by Ahalada Rao Vummenthala and K.V. Achalapathi. Indian Journal of Accounting, Vol.49/02, 2017, pp.19-32.

5. Management

  • Creativity Research in Management Accounting : A Commentary by Gerhard Speckbacher. Journal of Management Accounting Research, Vol.29/03, Fall 2017, pp.49-54.
  • Institutional Ownership and CEO Equity Incentives by Brian Bratten and Yanfeng Xue. Journal of Management Accounting Research, Vol.29/03, Fall 2017, pp.55-77.
  • Product Market Competition, State-Ownership, Corporate Governance and Firm Performance by Li Liu and Wen Qu. Asian Review of Accounting, Vol.26/01, 2018, pp.62-83.
     
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