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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 September-October2020 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Fair value accounting, earnings management and the case of bargain purchase gain by Steven Lilien and Bharat Sarath. Asian Review of Accounting, Vol.28/2, 2020, pp.229-253.
  • Financial reporting quality, audit fees and risk committees by Md. Borhan Uddin Bhuiyan and Ummya Salma. Asian Review of Accounting, Vol.28/3, 2020, pp.423-444.
  • IND AS/IGAAP- Interpretation and practical application : Definition of a business amendments to IND AS 103 by Dolphy D’Souza. Bombay Chartered Accountant Journal, Vol.52-A/6, September 2020, pp.78-83.
  • Role of working capital management in profitability considering the connection between accounting and finance by AmerMorshed.Asian Journal of Accounting Research, Vol.5/2, 2020, pp.257-267.

2. Auditing

  • Auditors response to readability of financial statement notes by Mahdi Salehi and Mahmoud LariDashtBayaz. Asian Review of Accounting, Vol.28/3, 2020, pp.463-480.

3. Economics

  • Effect of managerial ownership on bank value: Insights of an emerging economy by Syed Moudud-Ul-Huq and Tanmay Biswas. Asian Journal of Accounting Research, Vol.5/2, 2020, pp.241-256.

4. Management

  • Accrual mispricing in the era of corporate governance reforms by Lan Sun. Asian Review of Accounting, Vol.28/3, 2020, pp.373-394.
  • How to maintain an effective risk management system amid the COVID-19 crisis by Roy Lo and Winnie Leung.A Plus, Vol.6/16, 2020, pp.43.
  • Revisiting the relevance of strategic management accounting research by MdMamunur Rashid and MdMohobbot Ali.PSU Research Review, Vol.4/2, 2020, pp.129-148.
  • What’s your negotiation strategy? Here’s how to avoid reactive deal making by Jonathan Hughes and Danny Ertel. Harvard Business Review, Vol.98/4, July-August 2020, pp.76-85.

5. Taxation and Finance

  • International Taxation : Taxability of a project office or branch office of a foreign enterprise in India by MayurB. Nayak and Tarunkumar G. Singhal. Bombay Chartered Accountant Journal, Vol.52-A/6, September 2020, pp.114-121.

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