Journal of Accounting in Emerging Economies

2011 - 2025

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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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, 2021

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

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