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Journal of Accounting in Emerging Economies

2011 - 2025

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

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Volume 11, issue 5, 2021

Public sector financial management reforms in Ghana: insights from institutional theory pp. 691-713 Downloads
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 Downloads
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 Downloads
Lindani Myeza, Naledi Nkhi and Warren Maroun
Forensic auditing mechanism and fraud detection: the case of Nigerian public sector pp. 752-775 Downloads
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 Downloads
Jan van Helden, Pawan Adhikari and Chamara Kuruppu
Gender budgeting in emerging economies–a systematic literature review and research agenda pp. 799-820 Downloads
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 Downloads
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 Downloads
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 Downloads
Mamorena Lucia Matsoso, Moses Nyathi and Franklin A. Nakpodia
Board characteristics, auditing characteristics and audit report lag in African Central Banks pp. 578-609 Downloads
Henry Chalu
Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries pp. 610-631 Downloads
Youcef Mameche and Abdullah Masood
Determinants of the use of accounting systems in microenterprises: evidence from Chile pp. 632-650 Downloads
Tonatiuh Najera Ruiz and Pablo Collazzo
Regulatory changes and loan loss provisions management by Chinese banks pp. 651-675 Downloads
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 Downloads
Ahmed Diab
Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance pp. 367-394 Downloads
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 Downloads
Loai Ali Zeenalabden Ali Alsaid
Strategic stakeholder management: investor relations in South Africa pp. 431-448 Downloads
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 Downloads
Alena Golyagina
Audit quality implications of regulatory change in South Africa pp. 477-507 Downloads
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 Downloads
Venancio Tauringana
The impact of fair value estimates on audit fees: evidence from the financial sector in Jordan pp. 176-193 Downloads
Rateb Mohammad Alqatamin and Ernest Ezeani
Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices pp. 194-215 Downloads
Venancio Tauringana
Fair value accounting implementation challenges in South Africa pp. 216-246 Downloads
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 Downloads
Tamanna Dalwai, Gopalakrishnan Chinnasamy and Syeeda Shafiya Mohammadi
How firms' performance mediates the relationship between corporate governance quality and earnings quality? pp. 278-311 Downloads
Mohammed Adel Elzahaby
The likelihood of widespread accounting manipulation within an emerging economy pp. 312-339 Downloads
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 Downloads
Akhila Chawla
Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research pp. 27-48 Downloads
Saiful Alam, Seuwandhi B. Ranasinghe and Danture Wickramasinghe
Alternative lenses for viewing how China has built its accounting and auditing profession pp. 49-69 Downloads
Richard H. Macve
Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture pp. 70-93 Downloads
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 Downloads
Sandar Win and Alexander Kofinas
Investigating the implementation of and accountability in PPPs: a case study in public water management pp. 122-146 Downloads
Jean Claude Mutiganda, Matti Skoog and Guiseppe Grossi

Volume 10, issue 4, 2020

Audit adjustments and corporate financing: evidence from Iran pp. 521-543 Downloads
Mahdi Moradi, Mahdi Salehi, Hossein Tarighi and Mahdi Saravani
Board characteristics and foreign equity ownership: evidence from Bangladesh pp. 545-573 Downloads
Md Mamunur Rashid
The three pillars of institutional theory and IFRS implementation in Nigeria pp. 575-599 Downloads
Igbekele Sunday Osinubi
Towards a global model of accounting education – a South African case study pp. 601-620 Downloads
Ilse Lubbe
Readability of sustainability reports: evidence from Indonesia pp. 621-636 Downloads
Desi Adhariani and Elda du Toit
The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine pp. 637-654 Downloads
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 Downloads
Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

Volume 10, issue 3, 2020

Numerical performance information in presidential rhetoric pp. 321-344 Downloads
Tomi Rajala
The perceived association between audit rotation and audit quality: evidence from the UAE pp. 345-377 Downloads
John Kalimilo Malagila, Ganga Bhavani and Christian Tabi Amponsah
Inventory management, managerial competence and financial performance of small businesses pp. 379-398 Downloads
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 Downloads
Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi
Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran pp. 425-446 Downloads
Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno and Ramin Azhmaneh
CSR in the telecom industry of a developing country: employees' perspective pp. 447-464 Downloads
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 Downloads
Gretha Steenkamp and Nicolene Wesson
The effect of royal family members on the board on firm performance in Saudi Arabia pp. 487-518 Downloads
Zahra AL Nasser

Volume 10, issue 2, 2019

Intellectual capital and performance of small and medium audit practices pp. 165-189 Downloads
Twaha Kigongo Kaawaase, Juma Bananuka, Thomson Peter Kwizina and Jennifer Nabaweesi
The institutionalisation of commercialism in the audit profession pp. 191-205 Downloads
Wenjun Wen
The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana pp. 207-241 Downloads
Edward Nartey, Francis Kwaku Aboagye-Otchere and Samuel Nana Yaw Simpson
Factors influencing liquidity position of Indian manufacturing companies pp. 243-260 Downloads
Amit Tripathy and Shigufta Hena Uzma
Investment opportunities, corporate governance quality, and firm performance in the UAE pp. 261-276 Downloads
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 Downloads
Catalin Nicolae Albu, Nadia Albu, Flavius Andrei Guinea and Mathew Tsamenyi
Female audit partners and accruals quality: evidence from Indonesia pp. 305-319 Downloads
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 Downloads
Abobaker Mohmed, Antoinette Flynn and Colette Grey
How different cost behaviour is in emerging economies? Evidence from Argentina pp. 21-47 Downloads
María Inés Stimolo and Marcela Porporato
Firm characteristics, innovation, financial resilience and survival of financial institutions pp. 48-73 Downloads
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 Downloads
Wan Masliza Wan Mohammad and Shaista Wasiuzzaman
An empirical analysis of the performance of sponsored vs non-sponsored IPOs pp. 100-116 Downloads
Sheeja Sivaprasad and Roshni Dadhaniya
Can self-regulation work in environments of high corruption? pp. 117-139 Downloads
Fatima Yusuf and Amna Yousaf
Determinants of GRI-based sustainability reporting: evidence from an emerging economy pp. 140-164 Downloads
Nurlan Orazalin and Monowar Mahmood
Page updated 2025-07-05