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PRESS MONITORING SERVICE
CENTRAL COUNCIL LIBRARY
ICAI NEW DELHI
“ACCOUNTANT’S BROWSER”
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

Index of some useful articles taken from Periodicals received during November – December 2023 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Does the rhetoric art in sustainability reports obstruct the assurance practice? By Yosra Mnif and Jihene Kchaou. Asian Review of Accounting, Vol.31, No.5, 2023, pp.712-732.

2. Audit

  • The simultaneously representation of women at the audit demand and supply sides and audit quality by Yosra Mnif and Imen Cherif. Asian Review of Accounting, Vol.31, No.5, 2023, pp.754-804.

3. Economics

  • Beyond introductory theory: A review of cash and in-kind transfers in India by Adit Seth. Economic & Political Weekly, Vol.58, No.48, pp.56-61.
  • Monetary policy transmission in India: Recent Dunamics by Yuvraj Kashyap, Avnish Kumar, Anand Prakash and Shubangi Latey. RBI Bulletin, November 2023, pp.97-109.
  • Standardizing foreign exchange laws by Rolita Gupta. Chartered Secretary, November 2023, pp.77-84.

4. Management

  • Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries by Omar Al Farooque, Rayed Obaid Hammoud ALObaid and Ashfaq Ahmad Khan. Asian Review of Accounting, Vol.31, No.5, 2023, pp.805-831.
  • Middle management is the key to sustainability: how unsung heroes ensure a company’s impact by Andrew Winston, Paul Polman and Jeff Seabright. Harvard Business Review, November-December 2023, pp.102-111.
  • Risk management committee – A step forward in risk management and corporate governance by Sudhakar Saraswatula. Chartered Secretary, November 2023, pp.66-70.
  • Storytelling and communication the route to success, from fundraising or financial analysis by R. Ravikumar. BCAJ, November 2023, pp.41-42.

5. Taxation and Finance

  • Resolving the conundrum of input tax credit under GST: Striking a balance for genuine claimants by Priti Makhija. BCAJ, November 2023, pp.29-33.
  • Rule 37A: Navigating through the intricacies and GSTN advisory by Taxmann advisory and research team (Indirect Tax). Good & Services Tax Cases, Vol.100, I.5, 2023, pp.35-38.

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