Journal of Accounting in Emerging Economies: Volume 12 Issue 3

Does banking regulatory regime affect the quality of bank earnings in the East African region?

David Mathuva, Moses Nyangu

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 agency…

Board of director's effectiveness, audit quality and ownership structure: impact on audit risk-Tunisian evidence

Imen Fakhfakh, Anis Jarboui

The purpose of this paper is to investigate the potential influence of internal and external corporate governance mechanisms on audit risk in Tunisian companies.

Value-added intellectual capital and financial performance: evidence from Mauritian companies

Reena Bhattu-Babajee, Boopen Seetanah

The purpose of this paper is to empirically assess the impact of value-added intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius.

Managing competing institutional logics in governance of public-sector entities in Tanzania

Siasa Issa Mzenzi, Abeid Francis Gaspar

The paper aims to investigate how the governance practices of public-sector entities (PSEs) in Tanzania are shaped by competing institutional logics and strategies used to manage…

Tax enforcement and private firms' audited financial statements: the moderating role of secrecy culture

Ronny 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.

Corporate value creation, stock price synchronicity and firm value in China: implications for beyond

Ruopiao 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 Corporate…