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

1. Accountancy

  • Accounting services quality: A systematic literature review and bibliometric analysis by Vitor Azzari and Emerson Wagner. Asian Journal of Accounting Research, Vol.6/1, 2021, pp.80-94.
  • Financial Accounting: A new normal by Scott Dietz. International Accountant, January/February 2021 pp.16-17.
  • IND AS/IGAAP- Interpretation and practical application: CSR-Whether a day 1 obligation? by Dolphy D’souza. Bombay Chartered Accountant, Vol.52-B/2, March 2021, pp.63 & 69.

2. Auditing

  • Rebuilding faith in audit by Stuart Cobbe. International Accountant, January/February 2021, pp.14-15.
  • Staying vigilant against fraud during the pandemic: Internal controls need to be front and center, as the COVID-19 crisis has increased the incentive and opportunity for fraud by Cecilia. Journal of Accountancy, March 2021, pp.17-19.

3. Economics

  • Growth transitions in India : Myth and Reality. Economic and Political Weekly, Vol.56/11, 13th March 2021, pp.43-49.
  • Unconventional Monetary Policy in Times of Covid-19.R.B.I Bulletin, Vol.75/03, March 2021, pp.41-51.

4. Investment

  • Spillover effects in the financial year cycle for Indian Markets by Parul Bhatia. Asian Journal of Accounting Research, Vol.6/1, 2021, pp.38-54.

5. Management

  • Antecedents and consequences of brand hate: Empirical evidence from the telecommunication industry by Olavo Pinto and Amelia Brandao. European Journal of Management and Business Economics, Vol.30/01, 2021, pp.18-35.
  • How to shift from selling products to selling services: It takes different skills and a different focus by Doug J. Chung. Bombay Chartered Accountant, Vol.52-B/2, March 2021, pp.48-51.
  • Strategic Management and corporate governance- Two sides of the same coin by A Sekar. Chartered Secretary,Vol.51/3, March 2021, pp.105-108.
  • Strategy: The heart of business-Part 1 by V. Shankar. Bombay Chartered Accountant, Vol.52-B/2, March 2021, pp.11-13.

6. Taxation and Finance

  • Acquiring the tax benefits of a corporation: Avoid recharacterization of tax losses in M & As by Ray A. Knight and Lee G Knight. Journal of Accountancy, February 2021, pp.36-41.
  • Future of inheritance tax by Dennis Petri. International Accountant, January/February 2021 pp.22-23.
  • Taxation of Digitised economy- Significant economic presence and extended source rule by Mayur B.Nayak and Tarun Kumar G. Singhal. Bombay Chartered Accountant, Vol.52-B/2, March 2021, pp.56-62.

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