Journal of Accounting in Emerging Economies: Volume 6 Issue 3

On the tax-accounting linkage in the European emerging context

Adela Deaconu, Dan Dacian Cuzdriorean

– The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context.

Satisfaction gap in public sector financial reporting

Maria Krambia-Kapardis, Colin Clark, Anastasios Zopiatis

Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility and…

The stock market’s reaction to accounting information: the cases of Chile and Peru

Mauricio Melgarejo, Eduardo Montiel, Luis Sanz

– The purpose of this paper is to analyze the stock price and volume reactions around firms’ earnings announcement dates in two Latin American stock markets: Chile and Peru.

Audit quality differences amongst audit firms in a developing economy: The case of Uganda

Twaha K. Kaawaase, Mussa Juma Assad, Ernest G Kitindi, Stephen Korutaro Nkundabanyanga

The purpose of this paper is to report findings of audit quality differences amongst audit firms in a developing country. Specifically, the authors examine the assumption of…

Social capital, networks and interlocked independent directors: a Mexican case

Carlos Rafael Avina-Vazquez, Shahzad Uddin

The purpose of this paper is to investigate whether a pattern of interlocking directorates is emerging following reforms in Mexican corporations, and who, if any, are the powerful…