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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 February- March 2019 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting and Auditing : SA 230 : Audit Documentation : If It is not Documented, It is not Done by Milan Mody and Ramesh Ramakrishnan. The Chamber’s Journal, Vol.7/05, February 2019, pp.157-164.
  • Factors Affecting the Development of Accounting Practices in Jordan : An Institutional perspective by Yasean Tahat and Mohamed A. Omran. Asian Review of Accounting, Vol.26/4, 2018, pp.464-486.
  • International Financial Reporting Standards and Conservatism in the Association of Southeast Asian Nations Countries : Evidence from Jurisdiction Corruption Index by Marziana Madah Maruki and Effiezal Aswadi Abdul Wahab. Asian Review of Accounting, Vol.26/4, 2018, pp.487-510.
  • Securitizations and Accounting Restatements by Haiping Wang and Jing Zhang. Asian Review of Accounting, Vol.26/4, 2018, pp.571-593.

2. Auditing

  • Auditor’s Tragedy by Devdutt Pattanaik. Bombay Chartered Accountant Journal, Vol.50-B/5, February 2019, pp.25.
  • Critical Audit Mtters Coming into Focus by Russ Banham. Journal of Accountancy, 2018, pp.27-29.
  • What’s Your Fraud IQ? This Month : Combating Fraudulent Financial Reporting by Andi McNeal. Journal of Accountancy, 2018, pp.42-45.

3. Education

  • Higher Education and Human Development: A Study from India by Rajiv R. Thakur and Ankit Mishra. The Discussant, Vol.6/4, 2018, pp.7-17.

4. Economics

  • Client Importance, Bank Risk and Systemic Risk by Li Li and Mary Ma. Asian Review of Accounting, Vol.26/4, 2018, pp.511-544.
  • Globalisation and Ethics : Glocal Politics and Tribes Resistance by Samson S. Chiru. The Discussant, Vol.6/4, 2018, pp. The Discussant, Vol.6/4, 2018, pp.24-32.

5. Investment

  • Merger, Shareholder Value and Corporate Governance : An Empirical Study of Mergers and Acquisitions in India by Dipen Roy. Management Accountant, Vol.54/2, February 2019, pp.46-52.
  • Role of SEBI as Director of Corporate Governance in India by Yashaswini. Management Accountant, Vol.54/2, February 2019, pp.66-69.

6. Management

  • Corporate Governance- An International Perspective : A Study of Different Corporate Governance Codes by Pankaj Kapoor. Management Accountant, Vol.54/2, February 2019, pp.34-38.
  • Employees Responses to Corporate Social Responsibility : A Study Among the Employees of Banking Industry in India by Deepak Subba and Sanjeev Kumar. Decision, Vol.45/4, 2018, pp.301-312.
  • Human Capital : The Link Between Leadership and Organizational Learning by Susana Pasamar and Diaz Fernandez. European Journal of Management and Business Economics, Vol.28/01, 2019, pp.25-51.
  • Indian Company Law on Corporate Governance : A Critical Analysis by Subhash Chandra Das. Management Accountant, Vol.54/2, February 2019, pp.61-64.
  • Revamping of Corporate Governance Standards : A Detailed Analysis Under SEBI LODR Amendment Regulations, 2018 by Mithun B. Shenoy. Management Accountant, Vol.54/2, February 2019, pp.47-53.

7. Taxation/Finance

  • Concept of Real Income by Bommaraju Ramakotaish. The Chamber’s Journal, Vol.7/05, February 2019, pp.11-17.
  • Development of Tax Laws and Administration in India- Past, Present and Future by R.V. Easwar. Bombay Chartered Accountant Journal, Vol.50-B/5, February 2019, pp.11-16.
  • Indirect Taxes : GST- Recent Judgements and Advance Rulings by Naresh Sheth and Jinesh Shah. The Chamber’s Journal, Vol.7/05, February 2019, pp.109-119.
  • Interim Budget 2019-2020 : A Medium of the Country’s Development Journey. Company Law Journal, Vol.1/2, February 2019, pp.60-80.

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