Journal of Accounting in Emerging Economies: Volume 9 Issue 2

The effectiveness of management accounting systems: evidence from financial organizations in Iran

Reza Ghasemi, Hamid Reza Habibi, Masomeh Ghasemlo, Meisam Karami

The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management…

The interplay between ideological resistance and management control: an Egyptian case study

Ahmed Diab, Ahmed Aboud

This study explores the relationship between institutional logics and workers’ agency in business organisations. The purpose of this paper is to explain management control in a…

Audit management, need for closure and detection of misstatements

Mojtaba Safipour Afshar, Omid Pourheidari, Bakr Al-Gamrh, Asghar Afshar Jahanshahi

The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the…

The relationship between audit quality and risk taking toward value creation in Indonesia

Mangesti Sri, Solimun Solimun

The purpose of this paper is to evaluate the effect between audit quality and risk taking on value creation.

Environmental reporting practices and performance of timber firms in Ghana: Perceptions of practitioners

Samuel Kwaku Agyei, Benjamin Yankey

The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it.

A meta-analysis approach for determinants of effective factors on audit quality: Evidence from emerging market

Mahdi Salehi, Mohamad Reza Fakhri Mahmoudi, Ali Daemi Gah

The purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.