Journal of Accounting in Emerging Economies

2011 - 2024

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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Volume 14, issue 5, 2024

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

Volume 13, issue 5, 2022

Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university pp. 849-869

Nader Elsayed

Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective pp. 870-897

Mohamed Ahmed Abobakr, Magdy Abdel-Kader and Ahmed Fouad Elbayoumi

Profit, cash flow, and leverage: the case of ASEAN stock market performance during the COVID-19 pandemic pp. 898-921

Yulianti Abbas and Yunieta Anny Nainggolan

IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador pp. 922-946

Nesrine Sassi and Salma Damak-Ayadi

Firm characteristics and forward-looking disclosure: the moderating role of gender diversity pp. 947-973

Samir Ibrahim Abdelazim, Abdelmoneim Bahyeldin Mohamed Metwally and Saleh Aly Saleh Aly

Political connection, family ownership and corporate philanthropy: empirical evidence from Jordan pp. 974-999

Husam Ananzeh, Malek Hamed Alshirah, Ahmad Farhan Alshira'h and Huthaifa Al-Hazaima

Institutional structures and strength of auditing and financial reporting standards in Africa pp. 1000-1024

Vincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir and Cornelius Adorm-Takyi

Volume 13, issue 4, 2023

Changes in government procurement: COVID-19 as an opportunity for corruption pp. 714-735

Marcela Porporato and Juan Ignacio Ruiz

Impact of the global pandemic on online accountability practices in INGOs pp. 736-759

Saffet Aras Uygur and Christopher Napier

Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets pp. 760-783

Eduardo da Silva Flores, Joelson Oliveira Sampaio, Aziz Xavier Beiruth and Talles Vianna Brugni

Internal audit function, audit report lag and audit fee: evidence from the early stage of COVID-19 pandemic pp. 784-805

Iman Harymawan and Fiona Vista Putri

Audit fees under the COVID-19 pandemic: evidence from Oman pp. 806-824

Adel Al-Qadasi, Saeed Rabea Baatwah and Waddah Kamal Omer

Covid-19 pandemic and online accounting education: the experience of undergraduate accounting students in an emerging economy pp. 825-846

Lexis Alexander Tetteh, Redeemer Krah, Timothy Azaa Ayamga, Leticia Apieleg Ayarna-Gagakuma, Kwasi Offei-Kwafo and Vivian Aku Gbade

Volume 13, issue 3, 2022

The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective pp. 485-508

Dante Baiardo Cavalcante Viana, Isabel Maria Estima Costa Lourenço and Edilson Paulo

Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership pp. 509-540

Redhwan Aldhamari, Mohamad Naimi Mohamad Nor, Omar Al Farooque and Haithm Mohammed Al-sabri

Value relevance of accounting earnings and cash flows in a transition economy: the case of Serbia pp. 541-565

Milan Čupić, Mirjana Todorović and Slađana Benković

Effects of politically controlled boards on bank loan performance: an emerging economy perspective pp. 566-588

Mohammed Mohi Uddin, Mohammad Tazul Islam and Omar Al Farooque

A review of integrated thinking research in developed and developing economies pp. 589-612

Dusan Ecim and Warren Maroun

The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management pp. 613-647

Fernando Maciel Ramos, Letícia Gomes Locatelli, Graça Azevedo and Cristiano Machado Costa

Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality pp. 648-665

Chamara Kuruppu, Oleksandr Maksymchuk and Pawan Adhikari

Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy pp. 666-702

Md Mustafizur Rahaman, Md Moazzem Hossain and Md. Borhan Uddin Bhuiyan

Volume 13, issue 2, 2022

Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter? pp. 217-239

Mohammed Mehadi Masud Mazumder and Dewan Mahboob Hossain

Board gender diversity and corporate social responsibility in an international setting pp. 240-275

Muhammad Kamran, Hadrian Geri Djajadikerta, Saiyidi Mat Roni, Erwei Xiang and Pakeezah Butt

Working capital management and board diversity towards firm performances in Indonesia's LQ45 pp. 276-299

Saarce Elsye Hatane, Jennie Winoto, Josua Tarigan and Ferry Jie

The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality pp. 300-330

Teerooven Soobaroyen, Dinesh Ramdhony, Afzalur Rashid and Jeff Gow

Corporate governance reforms and risk disclosure quality: evidence from an emerging economy pp. 331-354

Ammar Ali Gull, Ammar Abid, Khaled Hussainey, Tanveer Ahsan and Abdul Haque

Does the MTEF shape annual budgets in a developing country? pp. 355-376

Tausi Ally Mkasiwa

Implications of accountability on employment and income: evidence from Nigerian’s deposit banks pp. 377-398

Abiola John Asaleye, Abiola Ayopo Babajide, Henry Inegbedion, Damilola Felix Eluyela, Adedoyin Isola Lawal and Rotdelmwa Filibus Maimako

Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis pp. 399-449

Achraf Haddad

Institutional investors, political connections and stock recommendations from sell-side analysts: the case of Malaysia pp. 450-483

Ameen Qasem, Wan Nordin Wan-Hussin, Belal Ali Abdulraheem Ghaleb and Hasan Mohamad Bamahros

Volume 13, issue 1, 2022

Executives' perceptions of risk management disclosures and its determinants: a developing country perspective pp. 1-21

Shamsun Nahar and Mohammad Istiaq Azim

Political connections, related party transactions and firm performance: evidence from Tunisian context pp. 22-42

Sana Ben Cheikh and Nadia Loukil

The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia pp. 43-68

Khaled Amri, Fatma Wyème Ben Mrad Douagi and Mouna Guedrib

Business strategy and classification shifting: Indian evidence pp. 69-92

Manish Bansal and Hajam Abid Bashir

Earnings management by family firms to meet the debt covenants: evidence from India pp. 93-117

Suhas M. Avabruth and Subha Kant Padhi

Impact of board attributes on stock liquidity: evidence from Pakistani panel data pp. 118-134

Javed Khan, Shafiq Ur Rehman and Inayat Khan

Determinants of corporate governance disclosure: evidence from an emerging market pp. 135-166

Rishi Kapoor Ronoowah and Boopen Seetanah

Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy pp. 167-194

Muhammad Rashid, Naimat U. Khan, Umair Riaz and Bruce Burton

IFRS and FPI nexus: does the quality of the institutional framework matter for African countries? pp. 195-215

Chipo Simbi, Jacqueline A. Arendse and Sibanisezwe Alwyn Khumalo