1. Accountancy

• Internal financial controls over financial reporting (ICFR) and reporting considerations by Rahul Shah. BCAJ, April 2023, pp.22-27.

2. Audit

• Developments in auditing and assurance: we offer some advice and support to those students sitting the exam in May 2023. How do you prepare properly for this scenario-based exam? International Accountant, March/April 2023, pp.6-8.

3. Economics

• Analysis of key initiatives/schemes introduced in foreign trade policy (“FTP”), 2023 by Jitendra Kumar Panda and Upendra Kumar. Goods & Services Tax Cases, May 9 – May 15, 2023, pp.19-26.
• Current inflation in India: dangers of a Misdiagnosis by D M Nachane. Economic & Political Weekly, April 29, 2023, pp.47-53.
• Health infrastructure in India: major initiatives from 2014 to 2022 by Sheena Kumari, Abhineet Saxena and Kajal Sitlani. The Management Accountant, April 2023, pp.38-41.
• Sustainable economy: winners in the new economy by Peter Ellington. International Accountant, March/April 2023, pp.19-21.
• Study on the effect of financial inclusions on poverty and economic growth by Sohag Joarder. The Management Accountant, April 2023, pp.49-52.

4. Investment

• Long-run stock return of IPO firms in India: examining investment and profitability Hypothesis by Avdhesh Kumar Shukla and Tara Shankar Shaw. Viklpa, January-March 2023, pp.21-38.
• Structuring opportunities under foreign exchange aspects of investments made from India and into India by A.N.S. Vijay and C. Vethirajan. Chartered Secretary, April 2023, pp.39-44.

5. Law

• Cross-border insolvency by Manasi Lad-Gudhate. Chartered Secretary, April 2023, pp.67-75.

6. Management

• Erotic capital and its role in the assessment of candidates and employees: scale development and validation by K. Wojtaszczyk and M. Syper- Jedrzejak. Decision, V.49, no.4, pp.395-414.
• Good governance in business by Pran Nath Kumar. Chartered Secretary, April 2023, pp.81-84.

7. Taxation and Finance

• Recent developments in GST by G.G. Goyal and C.B. Thakar. BCAJ, April 2023, pp.89-93.

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