Journal of Accounting in Emerging Economies
Issue(s) available: 36 – From Volume: 1 Issue: 1, to Volume: 11 Issue: 4
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Volume 1
Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector
Abdulhakim M. Masli, Musa Mangena, Ali Meftah Gerged, Donald HarradineThis study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS).
The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan
Umair Saeed Bhutta, Aws AlHares, Yasir Shahab, Adeel TariqThis study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the…
Ownership structure and real earnings management: evidence from an emerging market
Shaker Dahan AL-Duais, Mazrah Malek, Mohamad Ali Abdul Hamid, Amal Mohammed AlmasawaThis study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect…
Enterprise risk management and sustainability of banks performance
Babajide OyewoThis study investigates firm attributes (namely level of capitalisation, scope of operation, organisational structure, organisational lifecycle, systemic importance and…
Are politically connected firms in Brazil worried about anti-corruption disclosure?
Arthur do Nascimento Ferreira Barros, Milena Rayane Lopes dos Santos, Igor de Albuquerque Melo, Marcos Paulo Dias dos Santos, Suymarha Mendes da SilvaDue to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate the direction of the association between…
Risk management factors contributing to transgressions in the procurement practices in South African SOEs
Lindani Myeza, Naledi Nkhi, Warren MarounThe study aims to deepen the understanding of why risk management principles are circumvented, thereby contributing to transgressions in public procurement for South…
Forensic auditing mechanism and fraud detection: the case of Nigerian public sector
Ezekiel Oluwagbemiga OyerogbaThis study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience…
Board gender diversity, governance and Egyptian listed firms' performance
Maha Mohamed Ramadan, Mostafa Kamal HassanThe study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016.
Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy
Lara M. Alhaddad, Mark Whittington, Ali Meftah GergedThis paper aims to examine the extent to which real earnings management (REM) is used in Jordan to meet zero or previous year's earnings, and how this impacts the…
Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021
Wenjun WenThis paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research…
Ownership structure, board independence and auditor choice: evidence from GCC countries
Moncef Guizani, Gaafar AbdalkrimThis paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice.
Whose cash compensation has more influence on real earnings management, CEOs or CFOs?
Radwan Alkebsee, Adeeb A. Alhebry, Gaoliang TianScholars have investigated the association between executives' incentives and earnings management. Most of the extant literature focuses on equity executives' incentives…
The impact of IFRS on earnings management: evidence from Mexico
Lisa A. Eiler, Jose Miranda-Lopez, Isho Tama-SweetPrior literature investigating the adoption of International Financial Reporting Standards (IFRS) finds that managerial incentives, capital market institutions and…
National culture and earnings management in developed and emerging countries
Dante Baiardo Cavalcante Viana Jr, Isabel Maria Estima Costa Lourenço, Marília Ohlson, Gerlando Augusto S F de LimaThis study investigates how the association between national culture and earnings management compares between developed and emerging countries.
Intention to leave public accounting profession in Tunisia: a qualitative study
Onsa Akrout, Salma Damak AyadiThe present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in…
Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry
Kleber Vasconcellos de Oliveira, Paulo Roberto B. Lustosa, Fatima de Souza Freire, Frederico A. de CarvalhoThis study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI…
Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies
Jan van Helden, Pawan Adhikari, Chamara KuruppuA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.
Investment in outside governance monitoring and real earnings management: evidence from an emerging market
Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin, Abdulwahid Ahmed HashedThe main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and…
New insights into the nexus between board characteristics and intellectual capital disclosure: the case of the emerging economy of Mauritius
Oren Mooneeapen, Subhash Abhayawansa, Dinesh Ramdhony, Zainab AtchiaWe investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State…
Public sector financial management reforms in Ghana: insights from institutional theory
Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson, Daniel SusuawuIn this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use…
Management accounting practices and efficiency in a Colombian multi-utility conglomerate
Claudia Barrios Álvarez, Pawan Adhikari, Alina Gómez MejíaThe purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency…
Gender budgeting in emerging economies–a systematic literature review and research agenda
Isabella M. Nolte, Tobias Polzer, Johann SeiwaldGender budgeting aims to include a gender perspective at all stages of the budgetary process. Emerging economies (EEs) face different challenges in gender equality to…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Shahzad Uddin
- Prof Mathew Tsamenyi
Further Information
