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-October 2018 for the reference of Faculty/Students & Members of the Institute.
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1. Accountancy
- Adoption of IFRS Comparability of Financial Statements and Foreign Investors Ownership by Aria Farah Mita and Sidharta Utama. Asian Review of Accounting, Vol.26/3, 2018, pp.391-411.
- Association Between Internal Audit Department Characteristics and IFRS Compliance by Abdulaziz Alzeban. Asian Review of Accounting, Vol.26/3, 2018, pp.336-385.
- IND AS/GAAP- Interpretation and Practical Application : Differences Between IFRS & IND AS by Dolphy D’Souza. Bombay Chartered Accountant Journal, Vol.50-A/6, September 2018, pp.89-95.
- Management Accounting Change in Developing Countries : Evidence from Libya by Alhashmi Aboubaker Lasyoud and Jim Haslam. Asian Review of Accounting, Vol.26/3, 2018, pp.278-313.
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2. Audit
- Auditor Objectivity and Scepticism is the Auditor Responsible for Everything? by Meherji Duvvuri. Management Accountant, Vol.53/09, September 2018, pp.31-34.
- Centralized Vs. Decentralized Audit Functions by Christine Hogan Hayes. Internal Audit. Vol.75/3, June 2018, pp.14-15.
- Checking Risk Oversight can Inform Audits by Mark Beasley. Journal of Accountancy, September 2018, pp.26-33.
- Leading Toward Improvement : Audit Managers can Point the Way to Enhanced Cost-Effective Professional Development for the Audit Function by Wade Cassels and Kevin Alvero. Internal Audit. Vol.75/3, June 2018, pp.41-45.
- Professional Scepticism and Corporate Financial Frauds in India by Srinivas K T. Management Accountant, Vol.53/09, September 2018, pp.45-48.
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3. Economics
- India Overtakes France : It’s Now the World’s 6th Largest Economy by Amit Singh Sisodiya . The Global Analyst, Vol.7/8, August 2018, pp.6-7.
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4. Investment
- Valuation Standards : Analysis of the Unexplored Provisions of Registered Valuers by Dhrushti Desai. Bombay Chartered Accountant Journal, Vol.50-A/6, September 2018, pp.43-49.
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5. Law
- Corporate Social Responsibility Under Companies Act 2013- Implications and Corporate Perspective by Rajiv Jha. Chartered Secretary, Vol.48/09, September 2018, pp.38-42.
- Decoding the IBC : Prominent Issues Raised and Settled under the Insolvency & Bankruptcy Code by Pradeep Kumar Ray. Chartered Secretary, Vol.48/09, September 2018, pp.43-51.
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6. Management
- Alibaba and the Future of Business : Lessons from China’s Innovative Digital Giant by Ming Zeng. Harvard Business Reviews, Vol.95/5, September-October 2018, pp.88-96.
- Business Case for Curiosity by Francesca Gino. Harvard Business Reviews, Vol.95/5, September-October 2018, pp.48-57.
- Corporate Social Responsibility (CSR) Practices by SIN Firms : Evidence from CSR Activity and Disclosure by Zenu Sharma and Liang Song. Asian Review of Accounting, Vol.26/3, 2018, pp.359-372.
- National Corporate Governance, GMI Ratings and Earnings Management : A Country Level Study by Moataz El-Helaly and Nermeen F. Shehata. Asian Review of Accounting, Vol.26/3, 2018, pp.373-390.
- Rise of Emerging Market Multinationals by Ester Zirilli. A Plus, Vol.5/14, 2018, pp.13-17.
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7. Taxation/Finance
- GST on Co-Operative Housing Societies by Sunil Gabhawalla and Rishabh Singhvi. Bombay Chartered Accountant Journal, Vol.50-A/6, September 2018, pp.102-107.
- VAT Judgments and Updates by Bihari B. Shah. Ahmedabad Chartered Accountants Journal, Vol.42/5, August 2018, pp.309-311.
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