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

1. Accountancy

  • Accounting and Auditing : Financial Liabilities-Recognition and Measurement by Zubin Billimoria. The Chamber’s Journal, Vol.6/7, April 2018, pp.197-209.
  • Blockchain : Emergent Industry Adoption and Implications for Accounting by Julia Kokina and Ruben Mancha. Journal of Emerging Technologies in Accounting, Vol.14/2, pp.91-100.
  • Can Blockchains Serve an Accounting Purpose? by Joshua G. Coyne and Peter L. McMickle. Journal of Emerging Technologies in Accounting, Vol.14/2, pp.101-111.
  • Discrepancies Between Flow of Funds Accounts and National Accounts Statistics by K G K Subba Rao. Economic & Political Weekly, Vol.33/15, April 14, 2018, pp.56-63.
  • Going Back to Basics : Looks at the Transition and compliance Issues Facing Reporters Preparing for IFRS 16 Leases, Especially for Telecoms, Transport and Retail by Calum Fuller. Accountancy, April 2018, pp.52-56.
  • How Does Adoption of IFRS for those Countries that Modified IFRS by Design, Impair Comparability with Countries that have Not Adopted IFRS? By Elizabeth Felski. Journal of International Accounting Research, Vol.16/3, pp.59-90.
  • Which Analyst Benefited Most from Mandatory IFRS Adoption in Europe? by Christof Beuselinck and Philip P.M. Joos. Journal of International Accounting Research, Vol.16/3, pp.171-190.

2. Auditing

  • Audit Sampling Using Benford’s Law : A Review of the Literature with Some New Perspectives by Mark J. Nigrini. Journal of Emerging Technologies in Accounting, Vol.14/2, pp.29-46.
  • Evaluating the Credibility of Voluntary Internal Controls Certifications by Mukesh Garg and Ferdinand A. Gul. Journal of International Accounting Research, Vol.16/3, pp.91-117.
  • Integrated Continuous Auditing Approach by Sebastian Weins and Bastian Alm. Journal of Emerging Technologies in Accounting, Vol.14/2, pp.47-57.
  • Why IT Projects Fail : By Understanding Three Key Elements, Internal Audit Can Help Improve the Success Rate of Technology Initiatives by Sam Khan. Internal Auditor,Vol.75/02, April 2018, PP.16-17.

3. Economics

  • 25 Years of Economic Reforms : A Blotted Balance Sheet by Harsh Mander. Vikalpa : The Journal for Decision Makers, Vol.43/1, January-March 2018, pp.1-13.
  • Debt Restructuring : RBI Tightens the Noose by M G Warrier. The Global Analyst, Vol.7/3, March 2018, pp.9-11.
  • Foreign Direct Investment in Banks : Pros and Cons by M G Warrier. The Global Analyst, Vol.7/2, February 2018, pp.19-20.
  • State of Inclusive Growth in India : Some Perspectives by Rama Mohana R. Turaga Manali Chakrabarti. Vikalpa : The Journal for Decision Makers, Vol.43/1, January-March 2018, pp.24-36.

4. Investment

  • Enforceability of Assured Returns Clause in Investment Agreements by Atmaja Tripathy. Company Law Journal, Vol.36/2, April 2018, pp.1-6.

5. Management

  • Analysing the Critical Success Factors for Implementation of Sustainable Supply Chain Management : An Indian Case Study by Dayal S. Prasad and Rudra P. Pradhan. Decision, Vol.45/1, March 2018, pp. 3-25.
  • Corporate Social Responsibility Rules in India : An Assessment by Sangeeta Bansal and Madhu Khanna. Economic & Political Weekly, Vol.33/15, April 14, 2018, pp.44-51.
  • Risk Consumption : Understanding the Difference Between Risk Appetite and Risk Tolerance Can Deter Organizations from Digesting too Much Risk by Sridhar Ramamoorti and Rick Stover. Internal Auditor,Vol.75/02, April 2018, PP.36-41.

6. Taxation & Finance

  • Indirect Taxes GST Gyan : Affordable Housing Made More Affordable by Harsh Shah and Gourav Sogani. The Chamber’s Journal, Vol.6/7, April 2018, pp.135-138.
  • Penalities for Non-Payment of Tax and Penalty Proceedings- Initiation, Limitation and Completion by Ashok Mehta. The Chamber’s Journal, Vol.6/7, April 2018, pp.57-64.
  • Union Budget 2018-19 : An Assessment. R.B.I. Bulletin, Vol.72/04, April 2018, pp.91-104.

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