Journal of Accounting in Emerging Economies: Volume 12 Issue 1

Intention to leave public accounting profession in Tunisia: a qualitative study

Onsa Akrout, Salma Damak Ayadi

The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an…

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 Atchia

We investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State. The…

Investment in outside governance monitoring and real earnings management: evidence from an emerging market

Belal 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 external audit…

The impact of IFRS on earnings management: evidence from Mexico

Lisa A. Eiler, Jose Miranda-Lopez, Isho Tama-Sweet

Prior literature investigating the adoption of International Financial Reporting Standards (IFRS) finds that managerial incentives, capital market institutions and accounting…

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 Carvalho

This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines…

Ownership structure, board independence and auditor choice: evidence from GCC countries

Moncef Guizani, Gaafar Abdalkrim

This paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice.

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 Lima

This study investigates how the association between national culture and earnings management compares between developed and emerging countries.

Whose cash compensation has more influence on real earnings management, CEOs or CFOs?

Radwan Alkebsee, Adeeb A. Alhebry, Gaoliang Tian

Scholars have investigated the association between executives' incentives and earnings management. Most of the extant literature focuses on equity executives' incentives, while…