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Reference
ACCOUNTANT’S BROWSER
PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE
Index of some useful articles taken from Periodicals received during November - December 2022 for the reference of Faculty/
Students & Members of the Institute.
1. Audit
CARO 2020 – Tighter controls over
NBFCs by Bhavesh Vora. Bombay
Chartered Accountants Journal, November
2022.
Is auditor tolerant of earnings
management in socially responsible
firms? Evidence from China by Huy Viet
Hoang, Tung Ha, Manh Linh Tran and
Thi Thu Trang Nguyen. Asian Review of
Accounting, vol.30, No.5, 2022, pp.669-
690.
2. Economics
Corporate disclosures and financial
distress in banks in India: the moderating
role of competition by Shailesh Rastogi
and Jagjeevan Kanoujiya. Asian Review
of Accounting, vol.30, No.5, 2022, pp.691-
712.
Estimating poverty in India without
expenditure data: a survey-to-survey
imputation approach by David
Newhouse and Pallavi Vyas. Economic &
Political Weekly, November 2022, pp.34-
43.
Health expenditures, health infrastructure
and health status in SAARC Countries:
a panel data analysis by Subhalaxmi
Mohaptra. Vikalpa The Journal for Decision
Makers, July - September 2022, pp.205-
216.
Payment flow as economic indiators:
Nowcasting using a hybrid mahine
learning framework by Amit Kumar,
Shivam Nigam and Sandhya Kuruganti.
RBI Bulletin, November 2022, pp.103-114.
Start-up India scheme – start-up
companies, its registration and its
advantages by R Balakrishnan. Chartered
Secretary, November 2022, pp.38-46.
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.
104 THE CHARTERED ACCOUNTANT JANUARY 2023
3. Law
MSMES: a growth oriented analysis of the
legal development, beneficial schemes
and judicial approach by Mamata Biswal.
Chartered Secretary, November 2022,
pp.34-37.
4. Management
Corporate governance concerns in
startups by Abhinav Kumar. Chartered
Secretary, November 2022, pp.52-55.
Corporate social responsibility and firm
market performance: the role of product
market competition and firm life cycle.
Asian Review of Accounting, vol.30, No.5,
2022, pp.713-745.
Scale purification and validation: a
methodological approach to sustainable
online retailing by Suhail Ahmad Bhat,
Ajaz Akbar Mir and Sheikh Basharul
Islam. Vikalpa The Journal for Decision
Makers, July - September 2022, pp.217-
234.
Your company needs a space strategy
now: Rapidly falling launch costs and
fleets of new satellites are opening up big
opportunities for business by Matthew
Weinzierl, Prithwiraj (Raj) Choudhury,
Tarun Khanna, Alan MacCormack and
Bredan Rosseau. Harvard Business Review,
November-December 2022, 80-91.
5. Taxation and Finance
New provisions for filling an updated
return of income by P.N. Shah and Arti
Shah. Bombay Chartered Accountants
Journal, November 2022.
Online gaming: game is still on under
GST by D.S. Mahajani. Goods & Services
Tax Cases, November 29 - December 5,
2022, pp.31-40.
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