Journal of Accounting in Emerging Economies: Volume 8 Issue 3

Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors

Evgenii Aleksandrov, Konstantin Timoshenko

The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the…

The development of accounting practices and the adoption of IFRS in selected MENA countries

Pran Krishansing Boolaky, Kamil Omoteso, Masud Usman Ibrahim, Ismail Adelopo

The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa…

External auditor type, discretionary accruals and investors’ reactions

Sara Abdallah

The purpose of this paper is to investigate, in an Egyptian context, the external auditor type (Big 4 vs local) implications on reporting quality proxied by discretionary accruals…

Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria

Usman Shettima, Nazam Dzolkarnaini

The purpose of this paper is to examine the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled…

On the regulatory changes in government accounting development in Indonesia: A chronology from colonisation and post-colonisation era

Pran Krishansing Boolaky, Nitri Mirosea, Kishore Singh

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting…

Researching accounting: Self-reconstruction and communication in early research settings

Hasri Mustafa

The purpose of this paper is to engage, cooperate and communicate for a more visible form of research accounting in early research settings, especially by those in non-native…