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

1. Accountancy

  • Risk reporting: do country-level institutional forces really matter? By Rogerio Serrasqueiro and Jonas Oilveira. Asian Review of Accounting, vol.30, no.2, pp.258-293.
  • Transition to real time reporting: considers global government mandated digitisation for VAT reporting, including continuous transaction controls by Christiaan Van Der Valk. International Accountant, March-April 2022, pp.17-20.

2. Auditing

  • An independent fraud investigation framework – need of an hour (an insurance perspective) by Ashay Mahavir Mahajan. The Journal of Insurance Institute of India, April-June 2022, pp.57-65.

3. Economics

  • Determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks by Graca Axevedo, Jonas Oliveira, Luiza Sousa and Maria Fatima Ribeiro Borges. Asian Review of Accounting, vol.30, no.2, pp.177-206.
  • Linear to circular economy, an essential paradigm shift by Hema Gaitonde. Chartered Secretary, May 2022, pp.103-108. Monetary fiscal coordination and the evolution of public debt: a simple simulation exercise by Advait Moharir. Economic & Political Weekly, May 28, 2022, pp.17-20.
  • Return and risk in life insurance: comparing the payoffs in life insurance policies by Shashidharan kutty. The Journal of Insurance Institute of India, April-June 2022, pp.3-9.

4. Information Technology

  • Global perspective on digital transformation in the finance domain – opportunities and challenges by Sridhar L S, D. Raja Jebasingh and P. Lakshmi Narayanan. Chartered Secretary, May 2022, pp.120-124.

5. Investment

  • SEBI and its push to startups listing in India by Pradeep Ramakrishnan, Yogita Jadhav and Megha Parmar. Chartered Secretary, May 2022, pp.85-93.

6. Management

  • Better way to assess managerial performance: a new measure gets past the distortions of total shareholder return and puts buybacks into perspective by Mihir Desai, Mark Egan and Scott Mayfield. Harvard Business Review, March-April 2022, pp.134-142.
  • CSR to sustainability – opportunities for company secretaries by A. Sekar and Nayana Premji Savala. Chartered Secretary, May 2022, pp.38-44.

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