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Reference

ACCOUNTANTS
BROWSER
PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE
Index of some useful articles taken from Periodicals received during September- October 2016 for the reference
of Faculty/Students & Members of the Institute.

1 Accountancy

Accounting Standards GAPS in GAAP: Impact


on MAT from First Time Adoption (FTA) of IND
AS by Dolphy DSouza. The Bombay Chartered
Accountant Journal, September 2016, pp.87-90.
CPA Firms Struggling with Succession: Some
Leaders Say Staff Members arent Ready for
Important Tasks by Ken Tysiac. Journal of
Accountancy, September 2016, pp. 27-31.
Effect of IAS/IFRS Adoption on Earnings
Management (Smoothing): A Closer Look at
Competing Explanations by Vedran Capkun
and Dan Collins. Journal of Accounting and
Public Policy, Vol.35/4, July/August 2016, pp.352394.
Financial Reporting Quality of Chinese Reverse
Merger Firms: The Reverse Merger Effect or the
Weak Country Effect? by Kun-Chih Chen and Qiang
Cheng. The Accounting Review, Vol. 91/5, September
2016, pp. 1363-1390.
How to Keep Clients after an Accounting
Practice Sale: Buyers and Sellers Both Must
Play Leading Roles to Ensure a Smooth
Transition and Maximise Retention by Harry L.
Olson. Journal of Accountancy, September 2016, pp.
33-37.
Transition to IFRS 15 by Galina Ryltsova.
Accountancy, Vol. 157/1477, September 2016, pp.
60-63.

2 Auditing

Did the PCAOBs Restrictions on Auditors Tax


Services Improve Audit Quality? by Clive S. Lennox.
The Accounting Review, Vol. 91/5, September 2016,
pp.1493-1512.
Do SOX 404 Control Audits and Management
Assessments Improve Overall Internal Control
System Quality? by Joseph H. Schroeder and Marcy
L. Shepardson. The Accounting Review, Vol. 91/5,
September 2016, pp. 1513-1541.
International Archival Auditing and Assurance
Research: Trends, Methodological Issues and
Opportunities by Roger Simnett and Elizabeth

Carson. Auditing: A Journal of Practice and Theory,


Vol.35/3, August 2016, pp. 1-32.
Is Audit Eating Itself: Tight Audit Fees Coupled
with Alternative Revenue Streams is Causing
Conflicts by Oliver Parry and Andrew Gambier.
Accountancy, Vol. 157/1477, September 2016, pp.6668.
Standards of Innovation in Auditing by Emer
Curtis and Christopher Humphrey. Auditing: A
Journal of Practice and Theory, Vol.35/3, August
2016, pp.75-98.

3 Economics

Curbing the Black Economy: Good Intentions will


not Suffice by Arun Kumar. Economic and Political
Weekly, Vol. 51/36, September 3rd, 2016, pp.25-27.
FDI Guidelines for E-Commerce Cobweb of the
E-Marketplace Model by Sudipto Banerjee. Economic
and Political Weekly, Vol. 51/36, September 3rd,
2016, pp.21-25.
Financial Sector in India: Competition Law
Perspective by Susmitha P. Mallaya. Company Law
Journal, September 2016, pp.81-88.

4 Investment

Private Corporate Investment: Growth in 201516 and Prospects for 2016-17. Reserve Bank of India
Bulletin, September 2016, pp. 43-54.

5 Law

New IPR Policy 2016: Not Based on Evidence


by Sunil Mani. Economic and Political Weekly,
September 17th, 2016, pp. 28-38.

6 Taxation and Finance

International Taxation: Growing Significance


of Prevention of Money Laundering Act, 2002 by
Mayur B. Nayak and Tarun Kumar G. Singhal. The
Bombay Chartered Accountant Journal, September
2016, pp.53-61.
Model GST Act - Dicey Issues by Sanjiv M.
Shah. The Bombay Chartered Accountant Journal,
September 2016, pp.19-22. n

Full Texts of the above articles are available with the Central Council Library, ICAI, which can be referred
on all working days. For further inquiries please contact on 011-30110419 and 011-30110420 or
by e-mail at library@icai.in; kmray@icai.in.
126

THE CHARTERED ACCOUNTANT

NOVEMBER 2016

www.icai.org

Never limit yourself because of others limited imagination; never limit others because of your own limited imagination. - Mae Jemison

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