Journal of Accounting in Emerging Economies

2011 - 2024

Current editor(s): Dr Shahzad Uddin

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 5, issue 4, 2015

Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India pp. 382-394

Barri Litt, Vikram Desai and Renu Desai

Performance measurement systems in auditing firms pp. 395-423

Mohamed Hegazy and Myada Tawfik

Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities pp. 424-456

Abeid Francis Gaspar and Tausi Ally Mkasiwa

Ownership structures influence on audit fee pp. 457-478

Sherliza Puat Nelson and Nurul Farha Mohamed-Rusdi

The influence of family and government-controlled firms on goodwill impairment pp. 479-506

Noraini binti Omar, Norman Mohd-Saleh, Mohd Fairuz Md Salleh and Kamran Ahmed

Volume 5, issue 3, 2015

Board involvement in corporate performance: evidence from a developing country pp. 250-268

Chaminda Wijethilake, Athula Ekanayake and Sujatha Perera

Explaining management accounting practices and strategy in Thailand pp. 269-298

Sirinuch Nimtrakoon and Michael Tayles

The impact of income smoothing on earnings quality in emerging markets pp. 299-324

Moade Fawzi Shubita

Determinants of the quality of disclosed earnings and value relevance across transitional Europe pp. 325-349

Sheraz Ahmed

The implications of the revised code of corporate governance on firm performance pp. 350-380

Abdifatah Ahmed Haji and Sanni Mubaraq

Volume 5, issue 2, 2015

Earnings management and evolution of the banking regulation pp. 150-169

Sarra Hamza Elleuch and Nelia Boulila Taktak

Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry pp. 170-183

Ranjit Tiwari and Harish Kumar Singla

Separation of cash flow rights and control rights and debt among Malaysian family firms pp. 184-201

Norhidayah Abdullah and Wee Ching Pok

Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia pp. 202-221

Soon-Yau Foong and Choo-Hong Khoo

Political connections: a threat to auditor independence? pp. 222-246

Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Rashidah Abdul Rahman

Volume 5, issue 1, 2015

Comprehensiveness of internet reporting by Caribbean companies pp. 2-34

Anthony R. Bowrin

Does ownership structure affect the degree of corporate financial distress in China? pp. 35-50

Dan Hu and Haiyan Zheng

Corporate social and environmental disclosure and corporate performance pp. 51-69

Hichem Khlif, Achraf Guidara and Mohsen Souissi

IFRS adoption strategies and theories of economic development pp. 70-121

Hakim Ben Othman and Anas Kossentini

The perception of earnings management motivations in Saudi public firms pp. 122-147

Murya Habbash and Salim Alghamdi

Volume 4, issue 2, 2014

Professionalism, rewards, job satisfaction and organizational commitment amongst accounting professionals in Uganda pp. 134-157

Samuel K. Sejjaaka and Twaha K. Kaawaase

Internet financial reporting in an emerging economy: evidence from Jordan pp. 158-174

Munther T. Momany, Husam-Aldin N. Al-Malkawi and Ebrahim A. Mahdy

An empirical analysis of the determinants of the cash conversion cycle in Kenyan listed non-financial firms pp. 175-196

David Mutua Mathuva

Family firms, family generation and performance: evidence from an emerging economy pp. 197-219

Mohammad Muttakin, Arifur Khan and Nava Subramaniam

Ownership structure and innovative behavior pp. 220-239

Waleed Omri, Audrey Becuwe and Jean-Charles Mathe

Audit pricing and product differentiation in small private firms: evidence from Thailand pp. 240-256

Mahbub Zaman and Jaravee Chayasombat

Volume 4, issue 1, 2014

Convergence of corporate governance in Malaysia and Thailand pp. 2-21

Syed Abdulla Al Mamun and Yousre Badir

Developing corporate accounting regulation in Libya past and future challenges pp. 22-56

Essa El-Firjani, Karim Menacere and Roger Pegum

What influence dividend decisions of firms in Sub-Saharan African? pp. 57-78

Anastacia C. Arko, Joshua Abor, Charles Adjasi and Mohammed Amidu

Board characteristics, external auditing quality and earnings management pp. 79-96

Neila Boulila Taktak and Ibtissem Mbarki

Professional accounting education programmes in South Africa and India pp. 97-116

Lesley Stainbank and Devi Dutt Tewari

Effects of board and ownership structure on corporate performance pp. 117-130

Houda Arouri, Mohammed Hossain and Mohammad Muttakin

Volume 3, issue 2, 2013

Evidence on the nature, extent and determinants of disclosures in Libyan banks’ annual reports pp. 88-114

Musa Kribat, Bruce Burton and Louise Crawford

Successful turnaround strategy: Thailand evidence pp. 115-124

Robert T. Evans, Thanida Chitnomrath and Theo Christopher

A model for effective board governance in Uganda's services sector firms pp. 125-144

Stephen K. Nkundabanyanga, Augustine Ahiauzu, Samuel K. Sejjaaka and Joseph M. Ntayi

Factors that influence Iranian students’ decision to choose accounting major pp. 145-163

İlhan Dalcı, Huseyin Araslı, Mustafa Tümer and Sarvnaz Baradarani

An empirical investigation of the influence of ownership concentration and identity on firm performance of Egyptian listed companies pp. 164-188

Abdelmohsen M. Desoky and Gehan A. Mousa

Volume 3, issue 1, 2013

Corporate governance, reporting quality, and firm value: evidence from Indonesia pp. 4-20

Ferdinand Siagian, Sylvia V. Siregar and Yan Rahadian

Measuring quality of reported earnings’ response to corporate governance reforms in Russia pp. 21-46

Sheraz Ahmed

The signalling effect of dividends in Pakistan: executive and analyst perspectives pp. 47-64

Naimat Khan, Bruce Burton and David Power

The association between accounting standards, legal framework and the quality of financial reporting by a government ministry in Uganda pp. 65-81

Stephen Korutaro Nkundabanyanga, Venancio Tauringana, Waswa Balunywa and Stephen Naigo Emitu

Volume 2, issue 2, 2012

Earnings management and initial public offerings: a new perspective from Egypt pp. 96-118

Hany Kamel

Determinants of intellectual capital reporting pp. 119-139

Abdulrahman Anam Ousama, Abdul‐Hamid Fatima and Abdul Rashid Hafiz‐Majdi

Corporate governance and disclosure practices of Ghanaian listed companies pp. 140-161

Francis Aboagye‐Otchere, Ibrahim Bedi and Teddy Ossei Kwakye

Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards pp. 162-187

Eddie Chamisa, Musa Mangena and Guanlan Ye

Volume 2, issue 1, 2012

Accounting development and international financial reporting standards in small island economies pp. 4-29

Pran Krishansing Boolaky

Firm's information environment and stock liquidity: evidence from Tunisian context pp. 30-49

Nadia Loukil and Ouidad Yousfi

The market for audit services in Bangladesh pp. 50-66

Waresul Karim Akm and Tanweer Hasan

The impact of IFRS 8 on disclosure practices of Jordanian listed companies pp. 67-90

Ghassan H. Mardini, Louise Crawford and David M. Power

Volume 1, issue 2, 2011

Factors associated with convergence of internal auditing practices pp. 104-122

Gerrit Sarens and Mohammad J. Abdolmohammadi

The rise and fall of accruals: a case of Nepalese central government pp. 123-143

Pawan Adhikari and Frode Mellemvik

Determinants of different accounting methods choice in Tanzania pp. 144-159

Nelson M. Waweru, Ponsian Prot Ntui and Musa Mangena

The use of multiple performance measures and the balanced scorecard (BSC) in Bangladeshi firms pp. 160-190

Habib‐Uz‐Zaman Khan, Abdel K. Halabi and Kurt Sartorius

Volume 1, issue 1, 2011

Risk relevance of fair value income measures under IAS 39 and IAS 40 pp. 9-32

Bashar S. Al‐Yaseen and Husam Aldeen Al‐Khadash

Voluntary disclosure and risk in an emerging market pp. 33-52

Omaima A.G. Hassan, Gianluigi Giorgioni, Peter Romilly and David M. Power

Privatisation and electricity sector reforms in Brazil: accounting perspective pp. 53-75

Cláudio de Araújo Wanderley, John Cullen and Mathew Tsamenyi

A story about IAS/IFRS implementation in Romania pp. 76-100

Nadia Albu, Cătălin Nicolae Albu, Ştefan Bunea, Daniela Artemisa Calu and Maria Mădălina Girbina