Journal of Accounting in Emerging Economies

2011 - 2025

Current editor(s): Dr Shahzad Uddin

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Volume 15, issue 3, 2025

Audit quality and earnings management: evidence from rural and community banks in an emerging economy pp. 547-570

Robert Donaldy and Dianne Massoudi

Credit confidence: the impact of disclosure quality and audit quality on bank ratings in emerging economies pp. 571-622

Rami Salem, Ernest Ezeani, Ali Meftah Gerged and Bilal Bilal

The nexus of firms characteristics and tax avoidance – do independent directors have a role? Evidence from Bangladesh pp. 623-644

Md Shamim Hossain, Md. Sobhan Ali, Md. Zahidul Islam, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung

Institutional work in making sustainability reporting mandatory in Indonesia through sustainable finance pp. 645-669

Putu Agus Ardiana, Ni Nyoman Ayu Diantini, I Made Surya Negara Sudirman, I Putu Gede Sudana, Ni Putu Achintya Wibawa Putri and Kadek Dwi Linda Yanthi

The association between board composition and audit report lag: investigating the role of royal and government directors pp. 670-694

Abdullah Alhadadi

Unravelling the relationship between CEO succession origin and audit fees: the moderating role of educational reputation pp. 695-717

Adib Minanurohman, Iman Harymawan and Imran Haider

Corporate social responsibility and firm financial performance: the role of intellectual capital pp. 718-738

Muhammad Farooq, Hassan Mujtaba Nawaz Saleem, Qadri Al-Jabri and Muhammad Asif Nazir

Examining the effect of corporate social responsibility and audit quality on corporate tax aggressiveness pp. 739-760

Oliver Nyamekye, Edem Emerald Sabah Welbeck and Mawuena Akosua Cudjoe

Volume 15, issue 2, 2024

Risk management committee and earnings management: evidence from an emerging market pp. 273-305

Auwalu Musa, Rohaida Abdul Latif and Jamaliah Abdul Majid

The nexus of political connections and corporate tax strategies in Pakistan pp. 306-332

Fawad Ahmad, Muhammad Houqe and Tony van Zijl

Assimilating IFRS into Yemen’s accounting curriculum: a diffusion of innovations approach to understanding adoption challenges pp. 333-359

Mohammed A. Al-Bukhrani and Khaled Hussain Saleh Alhawaly

The professional logics of accounting education in MENA countries: evidence from Egypt and KSA pp. 360-384

Ahmed Diab

25 Years of scholarly accounting research on the GCC region: looking back for future research roadmap pp. 385-414

Yasean A. Tahat, Ahmed Hassanein, Ahmed R. ElMelegy and Raghid Al Hajj

Monitoring by a single banker and accounting conservatism: evidence from India pp. 415-443

Kavitha Pradeep and Pankaj Kumar Baag

Gender diversity on boards and earnings forecast accuracy: insights from India pp. 444-465

Sudheer Reddy, Aditya Mohan Jadhav and Krishna Prasad

Integrated reporting in China: a mission approach pp. 466-490

Xinyu Zhao, Mohamed Omran and Shi-Min How

Audit report readability and information efficiency: evidence from the Tehran Stock Exchange pp. 491-516

Javad Rajabalizadeh and Hannu Schadewitz

Green reporting and firm performance of listed manufacturing firms in Sub-Saharan Africa (SSA): Does chief executive officer (CEO) cultural origin matter? pp. 517-542

Justina Adams, George Tackie and Anthony Adu-Asare Idun

Volume 15, issue 1, 2024

The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market pp. 1-28

Ameen Qasem

Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm pp. 29-52

Muhammad Muttaqin and M. Nur A. Birton

Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis pp. 53-83

Sylvester Senyo Horvey and Jones Odei-Mensah

The role of corporate governance on corporate tax avoidance: a developing country perspective pp. 84-105

Guo Yao Koay and Noor Sharoja Sapiei

School ties between external auditors and audit committee: evidence from the audit fee in Indonesia pp. 106-137

Iman Harymawan, Nurhaliza Sani, Adib Minanurohman and Rohami Shafie

Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance pp. 138-175

Alexander Muravyev

Governance disclosure quality and firm performance: empirical evidence from an emerging economy pp. 176-200

Rishi Kapoor Ronoowah and Boopen Seetanah

Suspicious activity reporting in emerging economies: the case of Iran pp. 201-223

Vahid Molla Imeny, Simon D. Norton, Mahdi Moradi and Mahdi Salehi

The readability and narrative tone of risk and risk management disclosures for South African listed companies pp. 224-241

Zack Enslin, Elda du Toit and Mangwakong Faith Puane

Does leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa pp. 242-270

Nomanyano Primrose Mnyaka-Rulwa and Joseph Olorunfemi Akande

Volume 14, issue 5, 2023

Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms pp. 937-969

Peter Nderitu Githaiga

Politically connected business and real earnings management: the moderating role of family control and audit quality pp. 970-992

Mushahid Hussain Baig, Xu Jin and Rizwan Ali

Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam pp. 993-1019

Quang Khai Nguyen

Accountability at a local community placed in a global context: the case of the Jasmine Village pp. 1020-1040

Ahmed Diab

Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries pp. 1041-1060

Adam Yahya Jafeel, Ei Yet Chu and Yousif Abdelbagi Abdalla

Earnings management using classification shifting of revenues: evidence from Chinese-listed firms pp. 1061-1083

Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan and Zia-ur-Rehman Rao

Accountability and legitimacy in the annual reports of Bangladeshi NGOs pp. 1084-1102

Md. Saiful Alam and Dewan Mahboob Hossain

Management earnings forecast and technical innovation: the mediating effects of cost of debt pp. 1103-1126

Muhammad Bilal Khan, Ernest Ezeani, Hummera Saleem and Muhammad Usman

CEO power and corporate tax avoidance in emerging economies: does ownership structure matter? pp. 1127-1155

Anissa Dakhli

The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign pp. 1156-1175

Guoping Liu and Jerry Sun

The commercialisation of microfinance: deploying management control to address institutional complexity pp. 1176-1193

A.Z. Siti Nazariah, A.K. Siti-Nabiha and Zubir Azhar

Managements' competence, functional background, control systems, contextual factors of the planning system and cash flow management behaviour in Uganda's tourism firms pp. 1194-1222

Stephen Korutaro Nkundabanyanga, Patience Nayebare and Frank Kabuye

Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach pp. 1223-1251

Usman Sufi, Arshad Hasan and Khaled Hussainey

Volume 14, issue 4, 2023

The antecedents of COVID-19 contagion on quality of audit evidence in Egypt pp. 717-746

Marwa Farghaly, Mohamed A.K. Basuony, Neveen Noureldin and Karim Hegazy

The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka pp. 747-770

Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka and Junaid M. Shaikh

The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange pp. 771-790

Abdulnaser Ibrahim Nour, Mohammad Najjar, Saed Al Koni, Abullateef Abudiak, Mahmoud Ibrahim Noor and Rani Shahwan

Ecological underpinnings of niche identity and diversity within the profession pp. 791-818

Ani Wilujeng Suryani, Christine Helliar and Amanda Carter

How do auditor attributes affect bank earnings management? Evidence from Africa pp. 819-854

Yosra Mnif and Imen Slimi

Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality pp. 855-885

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik and Mohammad Istiaq Azim

The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market pp. 886-909

Ahmed Diab

Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry pp. 910-935

Feng Tang

Volume 14, issue 3, 2023

CSR information, environmental awareness and CSR diffusion in SMEs of Angola pp. 489-512

Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández and Luísa Cagica Carvalho

CSR disclosure and state ownership: implications for earnings management and market value pp. 513-547

Tatiana Garanina

Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy? pp. 548-584

Gideon Jojo Amos

CEO power, audit committee effectiveness and earnings quality pp. 585-611

Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga and Isaac Newton Kayongo

The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya pp. 612-638

Albert Ochien'g Abang'a and Venancio Tauringana

Military directors and audit fees pp. 639-658

Iman Harymawan, Damara Ardelia Kusuma Wardani and John Nowland

What do we know about real earnings management in the GCC? pp. 659-691

Mahmoud Alghemary, Basil Al-Najjar and Nereida Polovina

ESG ratings and corporate financial performance in South Africa pp. 692-713

Emmerson Chininga, Abdul Latif Alhassan and Bomikazi Zeka

Volume 14, issue 1, 2023

The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia pp. 1-24

Riguen Rakia, Maali Kachouri and Anis Jarboui

Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter? pp. 25-47

Kwadjo Appiagyei and Augustine Donkor

Performance measurement in urban development: unfolding a case of sustainability KPIs reporting pp. 48-74

Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu

Tax avoidance and cost of debt: does integrated report assurance matter? pp. 75-98

Nermine Medhioub and Saoussen Boujelbene

Corporate governance regulation in regulatory space of a developing country: actors, strategies and outcomes pp. 99-124

Zubair Ahmad and Zeeshan Mahmood

Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context pp. 125-156

Arpita Ghosh and Nisigandha Bhuyan

Managerial competences and integrated reporting practices: perception-based evidence from Uganda pp. 157-186

Saphurah Kezaabu, Stephen Korutaro Nkundabanyanga, Juma Bananuka and Frank Kabuye

Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms pp. 187-219

Rupjyoti Saha

Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia pp. 220-246

Sarah Chehade and David Procházka