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 (). Access Statistics for this journal.
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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, 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
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
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