Journal of Accounting in Emerging Economies

2011 - 2025

Current editor(s): Dr Shahzad Uddin

From Emerald Group Publishing Limited
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Volume 7, issue 4, 2017

Accounting and governance in Africa – contributions and opportunities for further research pp. 422-427

Teerooven Soobaroyen, Mathew Tsamenyi and Haresh Sapra

The impact of corporate governance code on earnings management in listed non-financial firms pp. 428-444

Erick Rading Outa, Paul Eisenberg and Peterson Ozili

The effects of board experience and independence on mitigating agency conflict pp. 445-467

Ebenezer Agyemang Badu and Kingsley Opoku Appiah

Audit report qualification/modification pp. 468-485

Hanen Moalla

State of government accounting in Ghana and Benin: a “tentative” account pp. 486-506

Philippe Jacques Codjo Lassou

Volume 7, issue 3, 2017

Corporate governance and internal controls over financial reporting in Ugandan MFIs pp. 294-317

Irene Nalukenge, Ven Tauringana and Joseph Mpeera Ntayi

Coercive pressures on occupational health and safety disclosures pp. 318-336

Fitra Roman Cahaya, Stacey Porter, Greg Tower and Alistair Brown

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt pp. 337-351

Ahmed Anis

IFRS convergence and revisions: value relevance of accounting information from East Africa pp. 352-368

Erick Rading Outa, Peterson Ozili and Paul Eisenberg

Intellectual capital disclosure and corporate market value: does board diversity matter? pp. 369-398

Mutalib Anifowose, Hafiz Majdi Abdul Rashid and Hairul Azlan Annuar

The complementary/substitution effects of post-privatization corporate governance mechanisms on firm performance in selected MENA countries pp. 399-420

Amira Ben Hassoun and Chaker Aloui

Volume 7, issue 2, 2017

How is managerial remuneration determined in India? pp. 154-172

Lakhwinder Singh Kang and Payal Nanda

IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market pp. 173-189

Walaa Wahid Elkelish

Corporate governance, Islamic governance and earnings management in Oman pp. 190-224

Mohamed I. Elghuweel, Collins Ntim, Kwaku K. Opong and Lynn Avison

Neopatrimonialism, good governance, corruption and accounting in Africa pp. 225-248

Trevor Hopper

The determinants of corporate voluntary disclosure policy pp. 249-265

Mohamed Chakib Kolsi

The extent of voluntary corporate disclosure in the Egyptian Stock Exchange pp. 266-291

Hany Kamel and Emad Awadallah

Volume 7, issue 1, 2017

Audit prices and Big 4 fee premiums: further evidence from Thailand pp. 2-15

Thanyawee Pratoomsuwan

Sticky cost behavior: evidence from Egypt pp. 16-34

Awad Elsayed Awad Ibrahim and Amr Nazieh Ezat

The determinants of corporate internet reporting in Egypt: an exploratory analysis pp. 35-60

Ahmed H. Ahmed, Bruce M. Burton and Theresa M. Dunne

In the name of others: an investigation of earnings management motives in Egypt pp. 61-89

Nargis Makhaiel and Michael Sherer

How much does valuation model choice matter? Target price accuracy of PE and DCF model in Asian emerging markets pp. 90-107

Samie Ahmed Sayed

Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country pp. 108-133

Mohammad Nurunnabi

The moderating effect of culture on e-filing taxes: evidence from India pp. 134-152

Syed Kashif Raza Zaidi, Cassy Daniels Henderson and Gaurav Gupta

Volume 6, issue 4, 2016

Management control system, leadership and gender ideology pp. 314-339

Sujoko Efferin, Dianne Frisko and Meliana Hartanto

New public management and budgeting practices in Tanzanian Central Government pp. 340-371

Andrew Goddard and Tausi Ally Mkasiwa

Managing accruals for income smoothing: empirical evidence from Pakistan pp. 372-387

Raheel Safdar and Chen Yan

Political costs and earnings management: evidence from Tunisia pp. 388-407

Mouna Ben Rejeb Attia, Naima Lassoued and Anis Attia

The role of monitoring mechanisms towards company’s performance pp. 408-428

Romlah Jaffar and Zaleha Abdul-Shukor

The effect of board of directors and audit committee effectiveness on internet financial reporting pp. 429-448

Hasan Bin-Ghanem and Akmalia M. Ariff

Cultural politics of enterprise lending and controls in closely held banks pp. 449-474

Candauda Arachchige Saliya and Kelum Jayasinghe

Volume 6, issue 3, 2016

On the tax-accounting linkage in the European emerging context pp. 206-231

Adela Deaconu and Dan Dacian Cuzdriorean

Satisfaction gap in public sector financial reporting pp. 232-253

Maria Krambia-Kapardis, Colin Clark and Anastasios Zopiatis

The stock market’s reaction to accounting information: the cases of Chile and Peru pp. 254-268

Mauricio Melgarejo, Eduardo Montiel and Luis Sanz

Audit quality differences amongst audit firms in a developing economy pp. 269-290

Twaha K. Kaawaase, Mussa Juma Assad, Ernest G Kitindi and Stephen Korutaro Nkundabanyanga

Social capital, networks and interlocked independent directors: a Mexican case pp. 291-312

Carlos Rafael Avina-Vazquez and Shahzad Uddin

Volume 6, issue 2, 2016

Why some small businesses ignore austere working capital management routines pp. 94-110

Laura Aseru Orobia, Kesseven Padachi and John C. Munene

Determinants of risk disclosure compliance in Malawi: a mixed-method approach pp. 111-137

Venancio Tauringana and Lyton Chithambo

Effective audit committee, audit quality and earnings management pp. 138-155

Inaam Zgarni, Khmoussi Hlioui and Fatma Zehri

Preparedness of the entities for the IFRS for SMEs: an emerging country case pp. 156-178

Merve Kiliç, Ali Uyar and Başak Ataman

Earnings management and macroeconomic crises pp. 179-202

Eduardo Flores, Elionor Farah Jreige Weffort, Aldy Fernandes da Silva and L. Nelson G. Carvalho

Volume 6, issue 1, 2016

The accuracy of management profit forecasts in IPO prospectuses pp. 2-12

Tanweer Hasan, Muliaman Hadad and Kamran Ahmed

Determinants of audit report lag: evidence from Palestine pp. 13-32

Yousef Mohammed Hassan

Adoption of and compliance with IFRS in developing countries pp. 33-49

Khaled Samaha and Hichem Khlif

Local accounting firms’ pricing responses to entry of the Big Four accounting firms into China pp. 50-68

Vikram Desai, Bixia Xu and Tao Zeng

The impact of IFRS on financial statement data in Greece pp. 69-90

Ervin L Black and Anastasia Maggina

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