Journal of Accounting in Emerging Economies: Volume 9 Issue 1

Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies

Ahmed A. Sarhan, Collins G. Ntim

The purpose of this paper is to investigate the level of voluntary compliance with, and disclosure of, corporate governance (CG) best practices, and the extent to which board…

Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh: An example of delay and resistance

Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque, Mahmuda Akter

The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard…

Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia

Isuru Manawadu, Anna Che Azmi, Aslam Mohamed

The purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism…

The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland

Łukasz Matuszak, Ewa Różańska, Małgorzata Macuda

The purpose of this paper is to investigate the extent and trend of corporate social responsibility (CSR) reporting in commercial banks in Poland and examine the link between…

Credit ratings and audit opinion: evidence from Tunisia

Hanen Moalla, Rahma Baili

The purpose of this paper is to examine whether credit ratings issued by Fitch predict auditor’s opinion for the Tunisian financial companies. It studies the association between…

NPM reforms and institutional characteristics in developing countries: The case of Moroccan municipalities

Mouhcine Tallaki, Enrico Bracci

The purpose of this paper is to investigate the institutional factors affecting the reform of public sector in Morocco. In particular, this study focuses on the adoption path of…

Personal and moral intensity determinants of ethical decision-making: A study of accounting professionals in Nigeria

Collins Sankay Oboh

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical…