Journal of Accounting in Emerging Economies

2011 - 2024

Current editor(s): Dr Shahzad Uddin

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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 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

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

Volume 11, issue 5, 2021

Public sector financial management reforms in Ghana: insights from institutional theory pp. 691-713

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson and Daniel Susuawu

Management accounting practices and efficiency in a Colombian multi-utility conglomerate pp. 714-734

Claudia Barrios Álvarez, Pawan Adhikari and Alina Gómez Mejía

Risk management factors contributing to transgressions in the procurement practices in South African SOEs pp. 735-751

Lindani Myeza, Naledi Nkhi and Warren Maroun

Forensic auditing mechanism and fraud detection: the case of Nigerian public sector pp. 752-775

Ezekiel Oluwagbemiga Oyerogba

Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies pp. 776-798

Jan van Helden, Pawan Adhikari and Chamara Kuruppu

Gender budgeting in emerging economies–a systematic literature review and research agenda pp. 799-820

Isabella M. Nolte, Tobias Polzer and Johann Seiwald

Volume 11, issue 4, 2021

Natural resource governance, accountability and legitimising propensity: insights from Ghana's oil and gas sector pp. 509-532

Emmanuel Asare, Bruce Burton and Theresa Dunne

Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy pp. 533-551

Shah Md Taha Islam, Ratan Ghosh and Asia Khatun

An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy pp. 552-577

Mamorena Lucia Matsoso, Moses Nyathi and Franklin A. Nakpodia

Board characteristics, auditing characteristics and audit report lag in African Central Banks pp. 578-609

Henry Chalu

Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries pp. 610-631

Youcef Mameche and Abdullah Masood

Determinants of the use of accounting systems in microenterprises: evidence from Chile pp. 632-650

Tonatiuh Najera Ruiz and Pablo Collazzo

Regulatory changes and loan loss provisions management by Chinese banks pp. 651-675

Li Chen, David Emanuel, Lina Z. Li and Mu Yang

Volume 11, issue 3, 2021

The accountability process during the centrality of state institutional logics: a case from an African rural context pp. 341-366

Ahmed Diab

Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance pp. 367-394

M.N.F. Nuskiya, Athula Ekanayake, Eshani Beddewela and Ali Meftah Gerged

Performance measurement in smart city governance: a case study of an Egyptian city council pp. 395-430

Loai Ali Zeenalabden Ali Alsaid

Strategic stakeholder management: investor relations in South Africa pp. 431-448

George Frederick Nel and Pieter Van Aardt Van der Spuy

Importing a management accounting concept into the Russian language: a case of resistance from Russian academics pp. 449-476

Alena Golyagina

Audit quality implications of regulatory change in South Africa pp. 477-507

Harina Ndaba, Michael Harber and Warren Maroun

Volume 11, issue 2, 2020

Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda pp. 149-175

Venancio Tauringana

The impact of fair value estimates on audit fees: evidence from the financial sector in Jordan pp. 176-193

Rateb Mohammad Alqatamin and Ernest Ezeani

Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices pp. 194-215

Venancio Tauringana

Fair value accounting implementation challenges in South Africa pp. 216-246

Anuradha Pandya, Wayne van Zijl and Warren Maroun

Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector pp. 247-277

Tamanna Dalwai, Gopalakrishnan Chinnasamy and Syeeda Shafiya Mohammadi

How firms' performance mediates the relationship between corporate governance quality and earnings quality? pp. 278-311

Mohammed Adel Elzahaby

The likelihood of widespread accounting manipulation within an emerging economy pp. 312-339

Lan Anh Nguyen, Brendan O'Connell, Michael Kend, Pham Van Anh Thi and Gillian Vesty

Volume 11, issue 1, 2020

Social audit, accountability and accounting – an Indian perspective pp. 10-26

Akhila Chawla

Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research pp. 27-48

Saiful Alam, Seuwandhi B. Ranasinghe and Danture Wickramasinghe

Alternative lenses for viewing how China has built its accounting and auditing profession pp. 49-69

Richard H. Macve

Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture pp. 70-93

Abdurafiu Olaiya Noah, Pawan Adhikari, Babafemi O. Ogundele and Hassan Yazdifar

A historical institutionalist perspective on the persistence of state controls during financial sector reforms: the insightful case of Myanmar pp. 94-121

Sandar Win and Alexander Kofinas

Investigating the implementation of and accountability in PPPs: a case study in public water management pp. 122-146

Jean Claude Mutiganda, Matti Skoog and Guiseppe Grossi