Journal of Accounting in Emerging Economies: Volume 11 Issue 2

Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Venancio Tauringana

The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda.

The impact of fair value estimates on audit fees: evidence from the financial sector in Jordan

Rateb Mohammad Alqatamin, Ernest Ezeani

This study investigates the association between the estimates of fair value and external auditor's fees.

Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices

Venancio Tauringana

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate…

Fair value accounting implementation challenges in South Africa

Anuradha Pandya, Wayne van Zijl, Warren Maroun

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the…

Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector

Tamanna Dalwai, Gopalakrishnan Chinnasamy, Syeeda Shafiya Mohammadi

The readability of annual reports is an important feature that determines the quality of communication between a firm and its stakeholders. Extant literature has demonstrated that…

How firms' performance mediates the relationship between corporate governance quality and earnings quality?

Mohammed Adel Elzahaby

The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in…

The likelihood of widespread accounting manipulation within an emerging economy

Lan Anh Nguyen, Brendan O'Connell, Michael Kend, Van Anh Thi Pham, Gillian Vesty

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine…