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Index of some useful articles taken from Periodicals received during August-September 2021 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Does annual report readability explain the accrual anomaly? By Ming Liu and Zhefeng Liu. Asian Review of Accounting, Vol.29/3 2021, pp.307-331.
  • IFRS adoption and firms’ opacity around the world: what factors affect this relationship? By Samuel Mongrut and Darcy Fuenzalida O’Shee. Journal of Economics, Finance and Administrative Science Vol. 26/51 2021, pp. 7-21.
  • Principles-based accounting standards and the timeliness of annual reports: evidence from China by Fei Song and Jianan Zhou. Asian Review of Accounting, Vol.29/3 2021, pp. 399-442.

2. Audit

  • Corporate governance, internal audit quality and financial reporting quality of financial institutions by Twaha Kigongo Kaawaase, Catherine Nairuba, Brendah Akankunda and Juma Bananuka. Asian Journal of Accounting Research, Vol. 6/3 2021, pp. 348-366.
  • Non-GAAP earnings quality in firms with data breach incident by Dongfang Nie and Chunhao Xu. Asian Review of Accounting, Vol.29/3 2021, pp. 383-398.
  • Role of Top Management in Preventing Corporate Frauds by Puzhankara Sivakumar and Anju Panicker. Chartered Secretary, Vol.51/08, August 2021, pp.41-45.

3. Economics

  • Dividend Behaviour of India Companies post Macroeconomic Policy Shock by Ramesh Bhatt. Economic and Political Weekly, Vol.56/35, August 28 2021, pp.38-43.

4. Investment

  • Merger/Amalgamation Without Tribunal’s Order by Gopichand Rohra. Chartered Secretary, Vol.51/08, August 2021, pp.110-113.

5. Management

  • Health Insurance as a Healthcare Financing Mechanism in India: Key Strategic Insights and a Business Model Perspective by Rohit Kumar and Aditya Duggirala. Vikalpa, Vol.46/02, 2021, pp.112-128.
  • Real earnings management and stock returns: moderating role of cross-sectional effects by Manish Bansal, Asgar Ali. And Bhawna Choudhary. Asian Journal of Accounting Research, Vol. 6/3 2021, pp. 266-280.
  • The risk management role of nonexecutive directors: from capital expenditure perspective by Tho Anh To, Yoshihisa Suzuki. European Journal of Management and Business Economics, Vol. 30/2 2021, pp. 152-169.
  • 7 tips for starting a client advisory services practice by Coutney L. Vien. Journal Of Accountancy, August 2021, pp.14-22.

6. Taxation and Finance

  • Controversy over levy of gst on residential welfare association by S.V.S. Raghavendra Rao. Good & Services Tax Cases, Vol.86/8, 24 August 30, 2021, pp. 81-84.

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