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Index of some useful articles taken from Periodicals received during September-October 2017 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting Education : How Accounting Programs can Help Students Pass the CPA Exam by Gregory Gaynor and Sidney Askew. Journal of Accountancy, September 2017, pp.16-18.
  • Accounting Narratives and Impression Management on Social Media by Jessica H. Yang and Siwen Liu.Accounting and Business Research , Vol.47/06, October 2017, pp.673-694.
  • Accounting Standards GAAPs in GAAP : Goodwill in Common Control Transactions Under Ind AS- Whether Capital Reserve can be Negative? by Dolphy D’Souza. The Bombay Chartered Accountant Journal, Vol.49-A/6, September 2017, pp.100-101.
  • How Analysts and Whisperers Use Fundamental Accounting Signals to Make Quarterly EPS Forecasts by Susan Wahab and Karen Teitel. Journal of Accounting, Auditing and Finance, Vol. 32/03, July 2017, pp.401-422.
  • On the Conceptual Foundations of Financial Reporting by Ilia D. Dichev.Accounting and Business Research , Vol.47/06, October 2017, pp.617-632.

2. Auditing

  • Audit Committees Social Capital and Financial Reporting Quality by Nieves Carrera and TashfeenSohail. Accounting and Business Research ,Vol.47/06, October 2017, pp.633-672.
  • Effects of Accruals Quality on Audit Hours and Audit Fees by Myojung Cho and Eunsun Ki.Journal of Accounting, Auditing and Finance, Vol. 32/03, July 2017, pp.372-400.
  • Fraud: What’s your Fraud IQ? by Andi McNeal. Journal of Accountancy, September 2017, pp.32-35.
  • Nonprofit Stakeholder Response to Going-Concern Audit Opinions by Keval Amin and Erica E. Harris.Journal of Accounting, Auditing and Finance, Vol. 32/03, July 2017, pp.329-349.
  • Role of Internet Control in the Equity Issue Market : Evidence From Seasoned Equity Offerings by Xinghua Gao and YonghongJia. Journal of Accounting, Auditing and Finance, Vol. 32/03, July 2017, pp.303-328.
  • Smart Machines Redefine Audit : Human and Machine Collaboration in Auditing is Both Inevitable and likely to Yield Better Results for Companies by Gilly Lord. Accountancy, September 2017, pp. 67.

3. Economics

  • Global Economy: All is Right with the World, and Yet Not by Simon Long. IMA CFO Connect, Vol.12/09, September 2017, pp.23-36.
  • Impact of Good Governance on Indian Manufacturing Growth : A System Dynamics Analysis by RavindraOjha and PremVrat. Metamorphosis, Vol.16/01, June 2017, pp.1-10.

4. Law

  • Important Definitions in Insolvency and Bankruptcy Code, 2016 by HinaSadrani.The Chamber’s Journal, Vol.5/12, September 2017, pp.16-31.
  • Ingredients for Crafting a Model Policy on Dealing with Related Party Transactions by Shankar Jaganathan.The Bombay Chartered Accountant Journal, Vol.49-A/6, September 2017, pp.11-15.
  • Insolvency and Bankruptcy Code 2016-Chalenges and Opportunities by Amish Dani.The Bombay Chartered Accountant Journal, Vol.49-A/6, September 2017, pp.21-26 .
  • Insolvency Resolution of Individual and Partnership Firm by Hemant Mehta.The Chamber’s Journal, Vol.5/12, September 2017, pp.71-76.
  • Role of the Adjudicating Authority and the Procedure before them with Respect to Proceedings under the Insolvency and Bankruptcy Code by Misha.The Chamber’s Journal, Vol.5/12, September 2017, pp.112-117.
  • Role of an Insolvency Professional Agency- A Crucial Pillar of the Insolvency and Bankruptcy Code, 2016 by Dhinal A. Shah.The Chamber’s Journal, Vol.5/12, September 2017, pp.11-15.

5. Management

  • Corporate Governance Codes of Eurasian Economic Union Countries : A Comparative Investigation by MirgulNizaeva and Ali Uyar. Corporate Governance, Vol.17/04, 2017, pp.748-769.
  • Corporate Governance and Greenhouse Gas Disclosure : A Mixed-Methods Approach by LytonChithambo and VenancioTauringana. Corporate Governance, Vol.17/04, 2017, pp.678-699
  • Corporate Governance Model in Thai State-Owned Enterprises : Structural Equation Modelling Approach by OrapanKhongmalai and AnyanithaDistanont. Corporate Governance, Vol.17/04, 2017, pp.613-628.
  • Corporate Social Responsibility : A Retrospective and the Way Forward by Bharat Dhawan. IMA CFO Connect, Vol.12/09, September 2017, pp.15-17.
  • Leadership Profile : Power to the People by Richard Lancaster. A Plus, Vol.05/13, 2017, pp. 18-24.
  • Think Tank : The CFO of Tomorrow by Mahadevan Natarajan. IMA CFO Connect, Vol.12/09, September 2017, pp.21-22.

6. Taxation and Finance

  • Input Tax Credit- Some Emerging Issues by Sunil Gabhawalla and RishabhSinghvi. The Bombay Chartered Accountant Journal, Vol.49-A/6, September 2017, pp.65-71.
  • International Taxation : Foreign Tax Credit Rules by Mayur B. Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal, Vol.49-A/6, September 2017, pp.59-64.
  • Is Schedule 11 to the Central GST Act, 2017 & Other State GST Acts Unconstitutional as Regards Certain Services? by V. Raghuraman, The Bombay Chartered Accountant Journal, Vol.49-A/6, September 2017, pp.17-20.

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