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Index of some useful articles taken from Periodicals received during January - February 2022 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting Standards: Choosing right path by Steve Collings. International Accountant, November/December 2021, pp. 16-18.
  • Ind AS/IGAAP- interpretations and practical application: Share issue costs Vs. Share listing expenses by Dolphy D’souza. Bombay Chartered Accountant Journal, January 2022, pp. 66-68.

2. Audit

  • CARO 2020 series: New clauses and modifications: Non-banking finance companies (NBFCs) [Including core investment companies] by Zubin Billimoria. Bombay Chartered Accountant Journal, January 2022, pp. 19-25.
  • Use of data analytics in external auditing: a content analysis approach by Yeamin Jacky and Noor Adwa Sulaiman. Asian Review of Accounting, vol. 30, No. 1, 2022, pp. 31-58.

3. Economics

  • Impact of economic growth, trade openness and manufacturing on CO2 emissions in India: an autoregressive distributive lag (ARDL) bounds test approach by Yaswanth Karedla, Rohit Mishra and Nikunj Patel. Journal of Economics, Finance and Administrative Science, vol. 26, No. 52, 2021, pp.376-389.

4. Investment

  • Importance of machine learning in making investment decision in stock market by Akhilesh Prasad and Arumugam Seetharman. Vikalpa The Journal of Decision Makers, October-December 2021, pp.209-222.
  • SEBI tightens regulations for related party transactions: Key amendments and auditor’s responsibilities by Deepa Agarwal. Bombay Chartered Accountant Journal, January 2022, pp. 26-30.

5. Management

  • Charities Risks of financial crime by David Potts. International Accountant, November/December 2021, pp. 22-23.
  • Effect of COVID fatigue on mental health in the public sector organizations: exporing cpmpassion as a mediator by Shilpi Kalwani. Decision, December 2021, pp. 403-418.
  • Persevering through supply chain disturbances: Lumber prices skyrocketed as a result of the pandemic. One homebuilder’s CFO explains how the company navigated those tough and unpredictable waters by Amanda Abrams. Journal of Accountancy, December 2021, pp. 18-21.

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