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Journal of Accounting in Emerging Economies

2011 - 2023

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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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 Downloads
Riguen Rakia, Maali Kachouri and Anis Jarboui
Performance measurement in urban development: unfolding a case of sustainability KPIs reporting pp. 48-74 Downloads
Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu
Tax avoidance and cost of debt: does integrated report assurance matter? pp. 75-98 Downloads
Nermine Medhioub and Saoussen Boujelbene
Corporate governance regulation in regulatory space of a developing country: actors, strategies and outcomes pp. 99-124 Downloads
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 Downloads
Arpita Ghosh and Nisigandha Bhuyan
Managerial competences and integrated reporting practices: perception-based evidence from Uganda pp. 157-186 Downloads
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 Downloads
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 Downloads
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 Downloads
Nader Elsayed
Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective pp. 870-897 Downloads
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 Downloads
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 Downloads
Nesrine Sassi and Salma Damak-Ayadi
Firm characteristics and forward-looking disclosure: the moderating role of gender diversity pp. 947-973 Downloads
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 Downloads
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 Downloads
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 Downloads
Marcela Porporato and Juan Ignacio Ruiz
Impact of the global pandemic on online accountability practices in INGOs pp. 736-759 Downloads
Saffet Aras Uygur and Christopher Napier
Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets pp. 760-783 Downloads
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 Downloads
Iman Harymawan and Fiona Vista Putri
Audit fees under the COVID-19 pandemic: evidence from Oman pp. 806-824 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Milan Čupić, Mirjana Todorović and Slađana Benković
Effects of politically controlled boards on bank loan performance: an emerging economy perspective pp. 566-588 Downloads
Mohammed Mohi Uddin, Mohammad Tazul Islam and Omar Al Farooque
A review of integrated thinking research in developed and developing economies pp. 589-612 Downloads
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 Downloads
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 Downloads
Chamara Kuruppu, Oleksandr Maksymchuk and Pawan Adhikari
Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy pp. 666-702 Downloads
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 Downloads
Mohammed Mehadi Masud Mazumder and Dewan Mahboob Hossain
Board gender diversity and corporate social responsibility in an international setting pp. 240-275 Downloads
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 Downloads
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 Downloads
Teerooven Soobaroyen, Dinesh Ramdhony, Afzalur Rashid and Jeff Gow
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy pp. 331-354 Downloads
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 Downloads
Tausi Ally Mkasiwa
Implications of accountability on employment and income: evidence from Nigerian’s deposit banks pp. 377-398 Downloads
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 Downloads
Achraf Haddad
Institutional investors, political connections and stock recommendations from sell-side analysts: the case of Malaysia pp. 450-483 Downloads
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 Downloads
Shamsun Nahar and Mohammad Istiaq Azim
Political connections, related party transactions and firm performance: evidence from Tunisian context pp. 22-42 Downloads
Sana Ben Cheikh and Nadia Loukil
The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia pp. 43-68 Downloads
Khaled Amri, Fatma Wyème Ben Mrad Douagi and Mouna Guedrib
Business strategy and classification shifting: Indian evidence pp. 69-92 Downloads
Manish Bansal and Hajam Abid Bashir
Earnings management by family firms to meet the debt covenants: evidence from India pp. 93-117 Downloads
Suhas M. Avabruth and Subha Kant Padhi
Impact of board attributes on stock liquidity: evidence from Pakistani panel data pp. 118-134 Downloads
Javed Khan, Shafiq Ur Rehman and Inayat Khan
Determinants of corporate governance disclosure: evidence from an emerging market pp. 135-166 Downloads
Rishi Kapoor Ronoowah and Boopen Seetanah
Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy pp. 167-194 Downloads
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 Downloads
Chipo Simbi, Jacqueline A. Arendse and Sibanisezwe Alwyn Khumalo

Volume 12, issue 5, 2022

Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020 pp. 741-760 Downloads
Ibrahim Mohammed Umar, Hasri Mustafa, Wai Yeng Lau and Shafie Sidek
Sustainable development goals (SDG) reporting: an analysis of disclosure pp. 761-789 Downloads
Olayinka Adedayo Erin, Omololu Adex Bamigboye and Babajide Oyewo
Market liberalization's impact on management accounting: a case study focused on a regional trade unit of the Polish gas company pp. 790-811 Downloads
Monika Łada, Alina Kozarkiewicz, Bartlomiej Bartnik and Jim Haslam
Earnings management and listing day performance of IPOs in India pp. 812-839 Downloads
Deepa Mangala and Mamta Dhanda
Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda pp. 840-881 Downloads
Juma Bananuka, Stephen Korutaro Nkundabanyanga, Twaha Kigongo Kaawaase, Rachel Katoroogo Mindra and Isaac Newton Kayongo
The role of audit committees in mitigating earnings management: evidence from Jordan pp. 882-907 Downloads
Taha Almarayeh, Modar Abdullatif and Beatriz Aibar-Guzmán
Modern slavery, accountability and technology: evidence from a West Asian context pp. 908-933 Downloads
Ahmed Diab

Volume 12, issue 4, 2021

The role of stakeholders' perception in internal audit status: the case of Iran pp. 589-614 Downloads
Bita Mashayekhi, Farzaneh Jalali and Zabihollah Rezaee
Longitudinal approach to the study of corporate governance code and earnings management relationship: the case of Saudi Arabia pp. 615-644 Downloads
Mohieddin Salem Grada
How do innovation and financial reporting influence public sector performance in a transition market? pp. 645-662 Downloads
Yen Thi Tran, Nguyen Phong Nguyen and Trang Cam Hoang
Ten years ofJournal of Accounting in Emerging Economies: a review and bibliometric analysis pp. 663-694 Downloads
Khakan Najaf, Osama Atayah and Susela Devi
Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines pp. 695-715 Downloads
Teresa Eugenio, Pedro Carreira, Nina Miettinen and Isabel Maria Estima Costa Lourenço
Tone, readability and financial risk: the case of GCC banks pp. 716-740 Downloads
Mostafa Kamal Hassan, Bassam Abu-Abbas and Hany Kamel

Volume 12, issue 3, 2021

Does banking regulatory regime affect the quality of bank earnings in the East African region? pp. 433-467 Downloads
David Mathuva and Moses Nyangu
Board of director's effectiveness, audit quality and ownership structure: impact on audit risk-Tunisian evidence pp. 468-485 Downloads
Imen Fakhfakh and Anis Jarboui
Value-added intellectual capital and financial performance: evidence from Mauritian companies pp. 486-506 Downloads
Reena Bhattu-Babajee and Boopen Seetanah
Managing competing institutional logics in governance of public-sector entities in Tanzania pp. 507-546 Downloads
Siasa Issa Mzenzi and Abeid Francis Gaspar
Tax enforcement and private firms' audited financial statements: the moderating role of secrecy culture pp. 547-565 Downloads
Ronny Prabowo, Usil Sis Sucahyo, Theresia Woro Damayanti and Supramono Supramono
Corporate value creation, stock price synchronicity and firm value in China: implications for beyond pp. 566-588 Downloads
Ruopiao Zhang, Teresa Chu, Carlos Noronha and Jieqi Guan

Volume 12, issue 2, 2021

Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy pp. 213-237 Downloads
Lara M. Alhaddad, Mark Whittington and Ali Meftah Gerged
Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021 pp. 238-278 Downloads
Wenjun Wen
Board gender diversity, governance and Egyptian listed firms' performance pp. 279-299 Downloads
Maha Mohamed Ramadan and Mostafa Kamal Hassan
Are politically connected firms in Brazil worried about anti-corruption disclosure? pp. 300-317 Downloads
Arthur do Nascimento Ferreira Barros, Milena Rayane Lopes dos Santos, Igor de Albuquerque Melo, Marcos Paulo Dias dos Santos and Suymarha Mendes da Silva
Enterprise risk management and sustainability of banks performance pp. 318-344 Downloads
Babajide Oyewo
Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector pp. 345-379 Downloads
Abdulhakim M. Masli, Musa Mangena, Ali Meftah Gerged and Donald Harradine
Ownership structure and real earnings management: evidence from an emerging market pp. 380-404 Downloads
Shaker Dahan AL-Duais, Mazrah Malek, Mohamad Ali Abdul Hamid and Amal Mohammed Almasawa
The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan pp. 405-432 Downloads
Umair Saeed Bhutta, Aws AlHares, Yasir Shahab and Adeel Tariq

Volume 12, issue 1, 2021

Intention to leave public accounting profession in Tunisia: a qualitative study pp. 1-28 Downloads
Onsa Akrout and Salma Damak Ayadi
New insights into the nexus between board characteristics and intellectual capital disclosure: the case of the emerging economy of Mauritius pp. 29-51 Downloads
Oren Mooneeapen, Subhash Abhayawansa, Dinesh Ramdhony and Zainab Atchia
Investment in outside governance monitoring and real earnings management: evidence from an emerging market pp. 52-76 Downloads
Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin and Abdulwahid Ahmed Hashed
The impact of IFRS on earnings management: evidence from Mexico pp. 77-96 Downloads
Lisa A. Eiler, Jose Miranda-Lopez and Isho Tama-Sweet
Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry pp. 97-126 Downloads
Kleber Vasconcellos de Oliveira, Paulo Roberto B. Lustosa, Fatima de Souza Freire and Frederico A. de Carvalho
Ownership structure, board independence and auditor choice: evidence from GCC countries pp. 127-149 Downloads
Moncef Guizani and Gaafar Abdalkrim
National culture and earnings management in developed and emerging countries pp. 150-186 Downloads
Dante Baiardo Cavalcante Viana, Isabel Maria Estima Costa Lourenço, Marília Ohlson and Gerlando Augusto S F de Lima
Whose cash compensation has more influence on real earnings management, CEOs or CFOs? pp. 187-210 Downloads
Radwan Alkebsee, Adeeb A. Alhebry and Gaoliang Tian
Page updated 2024-03-04