Journal of Accounting in Emerging Economies
Issue(s) available: 47 – From Volume: 1 Issue: 1, to Volume: 13 Issue: 5
Volume 13
Volume 11
Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms
Peter Nderitu GithaigaThe purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among…
Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam
Quang Khai NguyenThis study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the…
Politically connected business and real earnings management: the moderating role of family control and audit quality
Mushahid Hussain Baig, Xu Jin, Rizwan AliThis study examines whether real earnings management (REM) choices are connected with the ownership structure of politically connected businesses (PCBs). The authors also discuss…
The readability and narrative tone of risk and risk management disclosures for South African listed companies
Zack Enslin, Elda du Toit, Mangwakong Faith PuaneRisk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to…
Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry
Feng TangFollowing the adoption of International Financial Reporting Standards (IFRS), firms are required to recognize gains or losses from investment property revaluation in the income…
Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik, Mohammad Istiaq AzimIn this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing…
How do auditor attributes affect bank earnings management? Evidence from Africa
Yosra Mnif, Imen SlimiThis paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks.
CEO power, audit committee effectiveness and earnings quality
Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga, Isaac Newton KayongoThe purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in…
The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya
Albert Ochien'g Abang'a, Venancio TauringanaTo investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence…
The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka
Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka, Junaid M. ShaikhThis study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.
Military directors and audit fees
Iman Harymawan, Damara Ardelia Kusuma Wardani, John NowlandThis study investigates the relationship between companies with military directors and audit fees in Indonesia.
The antecedents of COVID-19 contagion on quality of audit evidence in Egypt
Marwa Farghaly, Mohamed A.K. Basuony, Neveen Noureldin, Karim HegazyThis study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.
Ecological underpinnings of niche identity and diversity within the profession
Ani Wilujeng Suryani, Christine Helliar, Amanda CarterDiversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…
The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market
Ahmed DiabThis study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an…
The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange
Abdulnaser Ibrahim Nour, Mohammad Najjar, Saed Al Koni, Abullateef Abudiak, Mahmoud Ibrahim Noor, Rani ShahwanThe purpose of this research is to examine the impact of governance mechanisms on corporate failure.
ESG ratings and corporate financial performance in South Africa
Emmerson Chininga, Abdul Latif Alhassan, Bomikazi ZekaThis paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE…
What do we know about real earnings management in the GCC?
Mahmoud Alghemary, Basil Al-Najjar, Nereida PolovinaThe authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf…
SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study
Nisansala Wijekoon, Umesh Sharma, Grant SamkinThis paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial…
CSR information, environmental awareness and CSR diffusion in SMEs of Angola
Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández, Luísa Cagica CarvalhoWith the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the…
CSR disclosure and state ownership: implications for earnings management and market value
Tatiana GaraninaThis paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR…
The effect of political connections and governance on credit ratings: substitution versus complementary view: case of Tunisian firm
Wided Bouaine, Karima Alaya, Chokri SlimThe objective of this paper is to study the impact of political connection and governance on credit rating and whether there is a substitution or complementary relationship…
Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy?
Gideon Jojo AmosThe study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…
Internal governance mechanisms and information value of banks’ earnings
Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed, Aly SalamaThis study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…
SME clients evaluation of audit quality: the roles of auditors' communication effectiveness, rapport and social capital
Naruanard Sarapaivanich, Erboon Ekasingh, Jomjai Sampet, Paul PattersonThis study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive…
Managerial competences and integrated reporting practices: perception-based evidence from Uganda
Saphurah Kezaabu, Stephen Korutaro Nkundabanyanga, Juma Bananuka, Frank KabuyeThis study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the…
The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia
Riguen Rakia, Maali Kachouri, Anis JarbouiThis study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and…
Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context
Arpita Ghosh, Nisigandha BhuyanThis paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…
Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia
Sarah Chehade, David ProcházkaThe paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.
Market reactions to timing and information of mandatory disclosures
Prapaporn Kiattikulwattana, Ra-Pee PattanapanyasatThis study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.
Corporate governance regulation in regulatory space of a developing country: actors, strategies and outcomes
Zubair Ahmad, Zeeshan MahmoodThis study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.
Tax avoidance and cost of debt: does integrated report assurance matter?
Nermine Medhioub, Saoussen BoujelbeneThis study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on…
Performance measurement in urban development: unfolding a case of sustainability KPIs reporting
Loai Ali Zeenalabden Ali Alsaid, Charles Anyeng AmbilichuThis study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional…
The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries
Yosra Mnif, Yosra GafsiThis paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and…
Career progression of women auditors in Tanzania: coping with the masculinity in audit firms
Siasa Issa MzenziThis paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature…
Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter?
Kwadjo Appiagyei, Augustine DonkorThis study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior…
Board diversity in Mauritius: a practice theory perspective
Vidisha Gunesh Ramlugun, Lesley StainbankThe aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study…
Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms
Rupjyoti SahaThis study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD…
Performance and CEO duality in Indian public banks: a moderating role of board independence
Rohit Kumar Singh, Supran Kumar SharmaThe study aims to estimate the impact of the vigilant board independence (BIND) dimension that potentially neutralises the unfair influence of chief executive officer duality…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin
Further Information
