Journal of Accounting in Emerging Economies

2011 - 2024

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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Volume 10, issue 4, 2020

Audit adjustments and corporate financing: evidence from Iran pp. 521-543

Mahdi Moradi, Mahdi Salehi, Hossein Tarighi and Mahdi Saravani

Board characteristics and foreign equity ownership: evidence from Bangladesh pp. 545-573

Md Mamunur Rashid

The three pillars of institutional theory and IFRS implementation in Nigeria pp. 575-599

Igbekele Sunday Osinubi

Towards a global model of accounting education – a South African case study pp. 601-620

Ilse Lubbe

Readability of sustainability reports: evidence from Indonesia pp. 621-636

Desi Adhariani and Elda du Toit

The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine pp. 637-654

Mohammed W.A. Saleh, Rabee Shurafa, Siti Norwahida Shukeri, Abdulnasr Ibrahim Nour and Zaharaddeen Salisu Maigosh

Institutional complexity and CSR practices: evidence from a developing country pp. 655-680

Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

Volume 10, issue 3, 2020

Numerical performance information in presidential rhetoric pp. 321-344

Tomi Rajala

The perceived association between audit rotation and audit quality: evidence from the UAE pp. 345-377

John Kalimilo Malagila, Ganga Bhavani and Christian Tabi Amponsah

Inventory management, managerial competence and financial performance of small businesses pp. 379-398

Laura A. Orobia, Joweria Nakibuuka, Juma Bananuka and Richard Akisimire

Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality pp. 399-424

Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi

Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran pp. 425-446

Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno and Ramin Azhmaneh

CSR in the telecom industry of a developing country: employees' perspective pp. 447-464

Emerald Edem Sabah Welbeck, Godfred Matthew Yaw Owusu, Samuel Nana Yaw Simpson and Rita Amoah Bekoe

Post-recession share repurchase behaviour by JSE-listed companies: transparent or not? pp. 465-486

Gretha Steenkamp and Nicolene Wesson

The effect of royal family members on the board on firm performance in Saudi Arabia pp. 487-518

Zahra AL Nasser

Volume 10, issue 2, 2019

Intellectual capital and performance of small and medium audit practices pp. 165-189

Twaha Kigongo Kaawaase, Juma Bananuka, Thomson Peter Kwizina and Jennifer Nabaweesi

The institutionalisation of commercialism in the audit profession pp. 191-205

Wenjun Wen

The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana pp. 207-241

Edward Nartey, Francis Kwaku Aboagye-Otchere and Samuel Nana Yaw Simpson

Factors influencing liquidity position of Indian manufacturing companies pp. 243-260

Amit Tripathy and Shigufta Hena Uzma

Investment opportunities, corporate governance quality, and firm performance in the UAE pp. 261-276

Bakr Al-Gamrh, Ku Nor Izah Ku Ismail, Tanveer Ahsan and Abdulsalam Alquhaif

Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy pp. 277-303

Catalin Nicolae Albu, Nadia Albu, Flavius Andrei Guinea and Mathew Tsamenyi

Female audit partners and accruals quality: evidence from Indonesia pp. 305-319

Gatot Soepriyanto, Pamela Krisky, Yanto Indra and Arfian Zudana

Volume 10, issue 1, 2020

The link between CSR and earnings quality: evidence from Egypt pp. 1-20

Abobaker Mohmed, Antoinette Flynn and Colette Grey

How different cost behaviour is in emerging economies? Evidence from Argentina pp. 21-47

María Inés Stimolo and Marcela Porporato

Firm characteristics, innovation, financial resilience and survival of financial institutions pp. 48-73

Stephen Korutaro Nkundabanyanga, Elizabeth Mugumya, Irene Nalukenge, Moses Muhwezi and Grace Muganga Najjemba

Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia pp. 74-99

Wan Masliza Wan Mohammad and Shaista Wasiuzzaman

An empirical analysis of the performance of sponsored vs non-sponsored IPOs pp. 100-116

Sheeja Sivaprasad and Roshni Dadhaniya

Can self-regulation work in environments of high corruption? pp. 117-139

Fatima Yusuf and Amna Yousaf

Determinants of GRI-based sustainability reporting: evidence from an emerging economy pp. 140-164

Nurlan Orazalin and Monowar Mahmood

Volume 9, issue 4, 2019

Audit assurance and tax enforcement pp. 449-472

Dengjun Zhang

Corporate governance and the timeliness of audited financial statements pp. 473-501

David Mutua Mathuva, Venancio Tauringana and Fredrick J. Otieno Owino

Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards pp. 502-526

Juma Bananuka, Arafat Walugyo Kadaali, Veronica Mukyala, Bruno Muramuzi and Zainab Namusobya

The impact of corporate governance on earnings quality: evidence from Peru pp. 527-541

Mauricio Melgarejo

The ideological character of accounting textbooks pp. 542-566

Irsyadillah Irsyadillah

Corporate governance and risk disclosure quality: Tunisian evidence pp. 567-602

Issal Haj Salem, Salma Damak Ayadi and Khaled Hussainey

Volume 9, issue 3, 2019

Continuity and change in development discourses and the rhetoric role of accounting pp. 314-334

Kelum Jayasinghe and Shahzad Uddin

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania pp. 335-365

Latifa Hamisi Mbelwa, Pawan Adhikari and Khandakar Shahadat

The impact of earnings quality on the association between readability and cost of capital pp. 366-385

Amr Nazieh Ezat

Budgeting and monitoring functions of the Tanzanian Parliament pp. 386-406

Tausi Ally Mkasiwa

The impact of the global economic crisis of 2008 on earnings quality in Mexico pp. 407-421

Jose Miranda-Lopez and Ivan Valdovinos-Hernandez

Accounting for disasters pp. 422-448

Cletus Agyenim-Boateng and Kofi Oduro-Boateng

Volume 9, issue 2, 2019

The effectiveness of management accounting systems: evidence from financial organizations in Iran pp. 182-207

Reza Ghasemi, Hamid Reza Habibi, Masomeh Ghasemlo and Meisam Karami

The interplay between ideological resistance and management control: an Egyptian case study pp. 208-236

Ahmed Diab and Ahmed Aboud

Audit management, need for closure and detection of misstatements pp. 237-250

Mojtaba Safipour Afshar, Omid Pourheidari, Bakr Al-Gamrh and Asghar Afshar Jahanshahi

The relationship between audit quality and risk taking toward value creation in Indonesia pp. 251-267

Mangesti Sri and Solimun Solimun

Environmental reporting practices and performance of timber firms in Ghana pp. 268-286

Samuel Kwaku Agyei and Benjamin Yankey

A meta-analysis approach for determinants of effective factors on audit quality pp. 287-312

Mahdi Salehi, Mohamad Reza Fakhri Mahmoudi and Ali Daemi Gah

Volume 9, issue 1, 2019

Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies pp. 2-27

Ahmed A. Sarhan and Collins Ntim

Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh pp. 28-50

Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque and Mahmuda Akter

Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia pp. 51-74

Isuru Manawadu, Anna Che Azmi and Aslam Mohamed

The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure pp. 75-102

Łukasz Matuszak, Ewa Różańska and Małgorzata Macuda

Credit ratings and audit opinion: evidence from Tunisia pp. 103-125

Hanen Moalla and Rahma Baili

NPM reforms and institutional characteristics in developing countries pp. 126-147

Mouhcine Tallaki and Enrico Bracci

Personal and moral intensity determinants of ethical decision-making pp. 148-180

Collins Sankay Oboh