Issue 5 2021 Changing trends of public sector accounting in emerging economies
Issue 4 2021
Issue 3 2021
Issue 2 2021
Issue 1 2021 Accounting, accountability and global development: Key perspectives
The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders'…
Corporate value creation, stock price synchronicity and firm value in China: implications for beyondRuopiao Zhang, Teresa Chu, Carlos Noronha, Jieqi Guan
This study introduces Social Contribution Value per Share (SCVPS), an indicator devised by the Shanghai Stock Exchange (SSE), as an easy-to-interpret Measurement of…
Tax enforcement and private firms' audited financial statements: the moderating role of secrecy cultureRonny Prabowo, Usil Sis Sucahyo, Theresia Woro Damayanti, Supramono Supramono
The research aims to investigate the moderating role of secrecy culture on the effect of tax enforcement on the likelihood that private firms hire external auditors.
In this paper, the authors examine the association between the banking regulatory regime and the quality of bank earnings. We further investigate whether the banking…
Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sectorAbdulhakim M. Masli, Musa Mangena, Ali Meftah Gerged, Donald Harradine
This 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 PakistanUmair Saeed Bhutta, Aws AlHares, Yasir Shahab, Adeel Tariq
This study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the…
This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect…
This study investigates firm attributes (namely level of capitalisation, scope of operation, organisational structure, organisational lifecycle, systemic importance and…
Due to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate the direction of the association between…
The 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 economyLara M. Alhaddad, Mark Whittington, Ali Meftah Gerged
This 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…
Scholars have investigated the association between executives' incentives and earnings management. Most of the extant literature focuses on equity executives' incentives…
Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021Wenjun Wen
This 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…
This study investigates how the association between national culture and earnings management compares between developed and emerging countries.
The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in…
This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI…
Investment in outside governance monitoring and real earnings management: evidence from an emerging marketBelal Ali Abdulraheem Ghaleb, Hasnah Kamardin, Abdulwahid Ahmed Hashed
The 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 MauritiusOren Mooneeapen, Subhash Abhayawansa, Dinesh Ramdhony, Zainab Atchia
We investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State…
This paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice.
Prior literature investigating the adoption of International Financial Reporting Standards (IFRS) finds that managerial incentives, capital market institutions and…
Online date, start – end:2011
Copyright Holder:Emerald Publishing Limited
- Dr Shahzad Uddin
- Prof Mathew Tsamenyi