Journal of Accounting in Emerging Economies

2011 - 2025

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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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 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

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

Ibrahim Mohammed Umar, Hasri Mustafa, Wai Yeng Lau and Shafie Sidek

Sustainable development goals (SDG) reporting: an analysis of disclosure pp. 761-789

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

Monika Łada, Alina Kozarkiewicz, Bartlomiej Bartnik and Jim Haslam

Earnings management and listing day performance of IPOs in India pp. 812-839

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

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

Taha Almarayeh, Modar Abdullatif and Beatriz Aibar-Guzmán

Modern slavery, accountability and technology: evidence from a West Asian context pp. 908-933

Ahmed Diab

Volume 12, issue 4, 2021

The role of stakeholders' perception in internal audit status: the case of Iran pp. 589-614

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

Mohieddin Salem Grada

How do innovation and financial reporting influence public sector performance in a transition market? pp. 645-662

Yen Thi Tran, Phong Nguyen and Trang Cam Hoang

Ten years ofJournal of Accounting in Emerging Economies: a review and bibliometric analysis pp. 663-694

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

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

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

David Mathuva and Moses Nyangu

Board of director's effectiveness, audit quality and ownership structure: impact on audit risk-Tunisian evidence pp. 468-485

Imen Fakhfakh and Anis Jarboui

Value-added intellectual capital and financial performance: evidence from Mauritian companies pp. 486-506

Reena Bhattu-Babajee and Boopen Seetanah

Managing competing institutional logics in governance of public-sector entities in Tanzania pp. 507-546

Siasa Issa Mzenzi and Abeid Francis Gaspar

Tax enforcement and private firms' audited financial statements: the moderating role of secrecy culture pp. 547-565

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

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

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

Wenjun Wen

Board gender diversity, governance and Egyptian listed firms' performance pp. 279-299

Maha Mohamed Ramadan and Mostafa Kamal Hassan

Are politically connected firms in Brazil worried about anti-corruption disclosure? pp. 300-317

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

Babajide Oyewo

Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector pp. 345-379

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

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

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

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

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

Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin and Abdulwahid Ahmed Hashed

The impact of IFRS on earnings management: evidence from Mexico pp. 77-96

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

Kleber Vasconcellos de Oliveira, Paulo Roberto Lustosa, Fatima de Souza Freire and Frederico A. de Carvalho

Ownership structure, board independence and auditor choice: evidence from GCC countries pp. 127-149

Moncef Guizani and Gaafar Abdalkrim

National culture and earnings management in developed and emerging countries pp. 150-186

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

Radwan Alkebsee, Adeeb A. Alhebry and Gaoliang Tian