Journal of Accounting in Emerging Economies: Volume 6 Issue 4

Management control system, leadership and gender ideology: A study of an Indonesian construction company

Sujoko Efferin, Dianne Frisko, Meliana Hartanto

The purpose of this paper is to reveal the relations between management control system (MCS), leadership style and gender ideology. It investigates how a female leader’s gendered…

New public management and budgeting practices in Tanzanian Central Government: “Struggling for conformance”

Andrew Goddard, Tausi Ally Mkasiwa

The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the…

Managing accruals for income smoothing: empirical evidence from Pakistan

Raheel Safdar, Chen Yan

The purpose of this paper is to investigate whether income smoothing helps to reduce volatility in reported earnings and which firms are more inclined to be engaged in income…

Political costs and earnings management: evidence from Tunisia

Mouna Ben Rejeb Attia, Naima Lassoued, Anis Attia

The purpose of this paper is to test the political costs hypothesis in emerging economies characterized by interventionist governments and weak protection of property rights. The…

The role of monitoring mechanisms towards company’s performance: Evidence from politically connected companies in Malaysia

Romlah Jaffar, Zaleha Abdul-Shukor

Past studies show that companies’ connection with the government (or politically connected companies (PCCs)) contributed negatively to their financial performance. The grabbing…

The effect of board of directors and audit committee effectiveness on internet financial reporting: Evidence from gulf co-operation council countries

Hasan Bin-Ghanem, Akmalia M. Ariff

The purpose of this paper is to examine the effect of board of directors and audit committee effectiveness on the level of internet financial reporting (IFR) disclosure practices.

Cultural politics of enterprise lending and controls in closely held banks: A case study from Sri Lanka

Candauda Arachchige Saliya, Kelum Jayasinghe

The purpose of this paper is to focus on the enterprise lending and control process in closely held banks, with special reference to Sri Lanka. It explores how those processes are…