Journal of Accounting in Emerging Economies

2011 - 2025

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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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

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

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

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

Accrual management and expected stock returns in India pp. 426-441: Ajit Dayanandan and Jaspreet Kaur Sra
The impact of social, environmental and corporate governance disclosures on firm value pp. 442-458: Ahmed Aboud and Ahmed Diab
Attitudes towards accounting and intention to major in accounting: a logistic regression analysis pp. 459-475: Rita Amoah Bekoe, Godfred Matthew Yaw Owusu, Charles Gyamfi Ofori, Anthony Essel-Anderson and Edem Emerald Welbeck
Power, trust and control pp. 476-494: Mostafa Kamal Hassan and Samar Mouakket
Allocation of internally generated corporate cash flow in Africa pp. 495-513: Henry Agyei-Boapeah and Michael Machokoto
Bangladesh accountants and Continuing Professional Development pp. 514-526: Abdel Karim Halabi and Mohammad Salahuddin Chowdhury

Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors pp. 302-326: Evgenii Aleksandrov and Konstantin Timoshenko
The development of accounting practices and the adoption of IFRS in selected MENA countries pp. 327-351: Pran Krishansing Boolaky, Kamil Omoteso, Masud Usman Ibrahim and Ismail Adelopo
External auditor type, discretionary accruals and investors’ reactions pp. 352-368: Sara Abdallah
Board characteristics and microfinance institutions’ performance pp. 369-386: Usman Shettima and Nazam Dzolkarnaini
On the regulatory changes in government accounting development in Indonesia pp. 387-411: Pran Krishansing Boolaky, Nitri Mirosea and Kishore Singh
Researching accounting pp. 412-424: Hasri Mustafa

Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector pp. 166-184: Salima Yassia Paul, Cherif Guermat and Susela Devi
The effect of political connections on companies’ performance and value pp. 185-204: Anis Maaloul, Raïda Chakroun and Sabrine Yahyaoui
Gender diversity on boards and forward-looking information disclosure: evidence from Jordan pp. 205-222: Zakaria Ali Aribi, Rateb Mohammad Alqatamin and Thankom Arun
An empirical analysis of the characteristics of savings and credit cooperatives participating in the reporting excellence awards in Kenya pp. 223-243: David Mutua Mathuva
Human resources disclosures by African and Caribbean companies pp. 244-278: Anthony Roger Bowrin
The extent of segmental reporting and its value relevance: cross-country evidence pp. 279-299: Ghassan H. Mardini, Yasean A. Tahat and David M. Power

Ownership dynamics around IFRS adoption: emerging markets context pp. 2-28: Manel Hessayri and Malek Saihi
Voluntary disclosure in emerging countries: a literature review pp. 29-65: Syeliya Md Zaini, Grant Samkin, Umesh Sharma and Howard Davey
Exploring future accountants’ academic fraud (in)tolerance: Oman evidence pp. 66-83: Hairul Suhaimi Nahar
Intellectual capital and corporate performance: a case of Indian banks pp. 84-105: Ranjit Tiwari and Harishankar Vidyarthi
Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities pp. 106-123: William Coffie, Francis Aboagye-Otchere and Alhassan Musah
Public accounting vs private accounting, career choice of accounting students in China pp. 124-140: Lei Wen, Hongwei (Chris) Yang, Danlu Bu, Lizabeth Diers and Huaqing Wang
Institutional pluralism, two publics theory and performance reporting practices in Zambia’s health sector pp. 141-162: Joseph Phiri and Pinar Guven-Uslu