The Chartered Accountant
The Chartered Accountant
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1. ACCOUNTING<br />
Behavioral effects of nonfinancial performance<br />
measures: <strong>The</strong> role of procedural<br />
fairness by Chong M. Lau &<br />
Antony Moser. Behavioral Research in<br />
Accounting, Vol.20/2, 2008, pp.55-71.<br />
Effects of moral reasoning on Financial<br />
Reporting decisions in a post Sarbanes-Oxlely<br />
Environment by James<br />
J. Maroney & Roselie E. Mcdevitt.<br />
Behavioral Research in Accounting,<br />
Vol.20/2, 2008, pp.89-110.<br />
IFAC : Bringing balance to the profession<br />
by Anuja Ravendran. <strong>Accountant</strong>s<br />
Today, Oct. 2008, pp.8-10.<br />
IFRS implementation: Auditors<br />
training by Uday chitale & Murtuza<br />
Vajihi. BCAJ, Oct. 2008, pp.67+70.<br />
Lean Accounting: What’s it all<br />
about? by Frances A. Kenndey & Peter<br />
C. Brewer. <strong>The</strong> Management <strong>Accountant</strong>,<br />
Oct. 2008, pp.745-749.<br />
2. AUDITING<br />
Empirical tests of Audit Budget Dynamics<br />
by Michael L. Ettredge etc.<br />
Behavioral Research in Accounting,<br />
Vol.20/2, 2008, pp.1-18.<br />
Exploring benford’s law – digital analysis<br />
with computer assisted Audit tools<br />
(CAATs) by Deepjee Singhal & Manish<br />
Pipalia. BCAJ, Oct. 2008, pp.63-<br />
66.<br />
Social Audit: An overview of trends<br />
& future possibilities by Aminul Islam.<br />
<strong>The</strong> Management <strong>Accountant</strong>,<br />
Oct. 2008, pp. 781-784.<br />
3. ECONOMICS<br />
Lock-in periods: Analysis & anomalies<br />
by Ajay chaydgart & Devendra<br />
Khatri. SEBI & Corporate Laws, Oct.<br />
REFERENCE<br />
ACCOUNTANT’S BROWSER<br />
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”<br />
Index of some useful articles taken from Periodicals/Newspapers received during October-<br />
November 2008 for the reference of Faculty/Students & Members of the Institute.<br />
20-26, 2008, pp. 53-60.<br />
Transfer pricing measures & emerging<br />
developing economies by Michael<br />
Kobetsky. Asia-Pacific Tax Bulletin,<br />
Sep./Oct. 2008, pp.363-377.<br />
4. INVESTMENT<br />
Economics of Mergers & Acquisitions:<br />
A study of reliance Industries<br />
limited & reliance petroleum limited<br />
by D. Raghunatha Reddy & R.N.<br />
Arun. <strong>The</strong> Management <strong>Accountant</strong>,<br />
Oct. 2008, pp. 794-801.<br />
Empirical analysis of Stock price<br />
volume relationship in Indian stock<br />
market by Sarika Mahajan & Balwinder<br />
Singh. Vision, July-Sep. 2008,<br />
pp.1-14.<br />
De-Merger: <strong>The</strong> growing practice in<br />
India by Mayank Chandrakar. SEBI<br />
& Corporate Laws, Oct. 20-26, 2008,<br />
pp.45-52.<br />
5. LAW<br />
Appointment of Arbitrators: Scope<br />
& ambit of section 11 (6) of Arbitration<br />
& Conciliation Act by V. Gopalan.<br />
Company Law Journal, Vol.4, 2008,<br />
pp.1-10.<br />
Disclosure of Director’s Interest by<br />
PR. Raamaanathan. SEBI & Corporate<br />
Laws, Oct. 20-26, 2008, pp.61-66.<br />
6. MANAGEMENT<br />
B-Schools survey – 2008. Business India,<br />
Oct. 19, 2008, pp.59-168.<br />
Corporate responsibility, governance<br />
& accountability: From self-regulation<br />
to co-regulation by Laura Albareda.<br />
Corporate Governance, Vol. 8/4,<br />
2008, pp.430-439.<br />
Future of Finance by Stathis Gould<br />
& Martin Fahy. <strong>The</strong> Management Ac-<br />
countant, Oct. 2008, pp. 750-752.<br />
Exploring the governance agenda<br />
of corporate responsibility: Complex<br />
Accountability & power in<br />
global governance: Issues for global<br />
business by Robert O. Keohane.<br />
Corporate Governance, Vol. 8/4,<br />
2008, pp.361-367.<br />
7. TAXATION & FINANCE<br />
Consumption taxation of supplies of<br />
financial services in the Asia-Pacific<br />
Region by Lee Burns. Asia-Pacific Tax<br />
Bulletin, Sep./ Oct. 2008, pp. 352-<br />
362.<br />
Germany’s new Transfer Pricing<br />
rules on transfers of business functions<br />
abroad by Peter H. Dehnen<br />
& Rosemarie Rhines. Bulletin for<br />
International Taxation, Nov. 2008,<br />
pp.508-512.<br />
Income-tax scrutiny norms by CA.<br />
Rajkumar S. Adukia. ACAJ, Sep.<br />
2008, pp.381-384.<br />
Indirect taxation on manufacturing<br />
concerns by Aditya Bhattacharya &<br />
Tanushree pande. Asia-Pacific Tax<br />
Bulletin, Sep./ Oct. 2008, pp. 378-<br />
382.<br />
Need for equal treatment of likes in<br />
tax administration by K. Srinivasan.<br />
Corporate Law Adviser, Oct. (ist),<br />
2008, pp.47-52.<br />
Penal provisions under the Finance<br />
Act, 1994 relating to Service Tax by<br />
K.P. Sridhara Raman. Service Tax<br />
Journal, Oct. (ist), 2008, pp.6-9.<br />
Vat treatment of financial Services:<br />
Assessment & Policy proposal for<br />
developing countries by Pierre-Pascal<br />
Gendron. Bulletin for International<br />
Taxation, Nov. 2008, pp. 494-507.q<br />
Full Texts of the above articles are available with the Central Council Library, ICAI, which can be referred on all working days.<br />
For further inquiries please contact on 011-23370154 or by e-mail at library@icai.org<br />
THE CHARTERED ACCOUNTANT 1037 DECEMBER 2008