Journal of Accounting in Emerging Economies: Volume 9 Issue 3

Continuity and change in development discourses and the rhetoric role of accounting

Kelum Jayasinghe, Shahzad Uddin

The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has…

Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania

Latifa Hamisi Mbelwa, Pawan Adhikari, Khandakar Shahadat

The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.

The impact of earnings quality on the association between readability and cost of capital: Evidence from Egypt

Amr Nazieh Ezat

The purpose of this paper is to explore the relationship between disclosure quality, measured by the readability of the board of directors’ report and cost of capital (CoC), and…

Budgeting and monitoring functions of the Tanzanian Parliament

Tausi Ally Mkasiwa

The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary…

The impact of the global economic crisis of 2008 on earnings quality in Mexico

Jose Miranda-Lopez, Ivan Valdovinos-Hernandez

The purpose of this paper is to examine the earnings quality of companies listed on Mexico’s primary stock market, the Bolsa Mexicana de Valores (Bolsa) before and during the…

Accounting for disasters: Evidence of under-representation of victims in the accountability process

Cletus Agyenim-Boateng, Kofi Oduro-Boateng

The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability…