Journal of Accounting in Emerging Economies
Issue(s) available: 31 – From Volume: 1 Issue: 1, to Volume: 10 Issue: 3
Category:
Accounting and Finance
Volume 10
Volume 9
Volume 8
Volume 7
Volume 6
Volume 5
Volume 4
Volume 3
Volume 2
Volume 1
Institutional complexity and CSR practices: evidence from a developing country
Ahmed Diab, Abdelmoneim Bahyeldin Mohamed MetwallyThe study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political…
Investigating the implementation of and accountability in PPPs: a case study in public water management
Jean Claude Mutiganda, Matti Skoog, Guiseppe GrossiThis study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.
Board characteristics and foreign equity ownership: evidence from Bangladesh
Md Mamunur RashidThe purpose of this study is to examine the effect of board characteristics on foreign equity ownership (FEO) in the listed public limited companies of Bangladesh.
Alternative lenses for viewing how China has built its accounting and auditing profession
Richard H. MacveThe paper reviews some theoretical approaches that have been adopted for understanding the drivers and achievements of the Chinese professional project and the challenges…
Social audit, accountability and accounting – an Indian perspective
Akhila ChawlaThe purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of…
The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine
Mohammed W.A. Saleh, Rabee Shurafa, Siti Norwahida Shukeri, Abdulnasr Ibrahim Nour, Zaharaddeen Salisu MaigoshThe purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among…
Readability of sustainability reports: evidence from Indonesia
Desi Adhariani, Elda du ToitThis study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia…
Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture
Abdurafiu Olaiya Noah, Pawan Adhikari, Babafemi O. Ogundele, Hassan YazdifarThe purpose of this study is to investigate how state regulations become ineffective in holding corporations accountable for environmental degradation in an emerging…
The three pillars of institutional theory and IFRS implementation in Nigeria
Igbekele Sunday OsinubiThis study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during…
Audit adjustments and corporate financing: evidence from Iran
Mahdi Moradi, Mahdi Salehi, Hossein Tarighi, Mahdi SaravaniIndependent auditors play an important role in increasing the reliability of financial information by giving their professional opinion on the financial statements of…
Towards a global model of accounting education – a South African case study
Ilse LubbeThe purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).
A historical institutionalist perspective on the persistence of state controls during financial sector reforms: the insightful case of Myanmar
Sandar Win, Alexander KofinasMany transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditors:
- Dr Shahzad Uddin
- Prof Mathew Tsamenyi
Further Information
