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October 2024, Volume 15, Issue 1
- 201-223 Suspicious activity reporting in emerging economies: the case of Iran
by Vahid Molla Imeny & Simon D. Norton & Mahdi Moradi & Mahdi Salehi
March 2024, Volume 15, Issue 1
- 242-270 Does leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa
by Nomanyano Primrose Mnyaka-Rulwa & Joseph Olorunfemi Akande
July 2024, Volume 15, Issue 1
- 53-83 Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis
by Sylvester Senyo Horvey & Jones Odei-Mensah - 84-105 The role of corporate governance on corporate tax avoidance: a developing country perspective
by Guo Yao Koay & Noor Sharoja Sapiei
June 2024, Volume 15, Issue 1
- 1-28 The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market
by Ameen Qasem - 29-52 Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm
by Muhammad Muttaqin & M. Nur A. Birton
August 2024, Volume 15, Issue 1
- 106-137 School ties between external auditors and audit committee: evidence from the audit fee in Indonesia
by Iman Harymawan & Nurhaliza Sani & Adib Minanurohman & Rohami Shafie - 138-175 Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance
by Alexander Muravyev - 176-200 Governance disclosure quality and firm performance: empirical evidence from an emerging economy
by Rishi Kapoor Ronoowah & Boopen Seetanah
April 2024, Volume 14, Issue 5
- 1084-1102 Accountability and legitimacy in the annual reports of Bangladeshi NGOs
by Md. Saiful Alam & Dewan Mahboob Hossain
June 2024, Volume 14, Issue 5
- 1194-1222 Managements' competence, functional background, control systems, contextual factors of the planning system and cash flow management behaviour in Uganda's tourism firms
by Stephen Korutaro Nkundabanyanga & Patience Nayebare & Frank Kabuye - 1223-1251 Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach
by Usman Sufi & Arshad Hasan & Khaled Hussainey
February 2024, Volume 14, Issue 5
- 1061-1083 Earnings management using classification shifting of revenues: evidence from Chinese-listed firms
by Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao
January 2024, Volume 14, Issue 5
- 1020-1040 Accountability at a local community placed in a global context: the case of the Jasmine Village
by Ahmed Diab - 1041-1060 Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries
by Adam Yahya Jafeel & Ei Yet Chu & Yousif Abdelbagi Abdalla
May 2024, Volume 14, Issue 5
- 1103-1126 Management earnings forecast and technical innovation: the mediating effects of cost of debt
by Muhammad Bilal Khan & Ernest Ezeani & Hummera Saleem & Muhammad Usman - 1127-1155 CEO power and corporate tax avoidance in emerging economies: does ownership structure matter?
by Anissa Dakhli - 1156-1175 The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign
by Guoping Liu & Jerry Sun - 1176-1193 The commercialisation of microfinance: deploying management control to address institutional complexity
by A.Z. Siti Nazariah & A.K. Siti-Nabiha & Zubir Azhar
October 2023, Volume 15, Issue 1
- 224-241 The readability and narrative tone of risk and risk management disclosures for South African listed companies
by Zack Enslin & Elda du Toit & Mangwakong Faith Puane
November 2023, Volume 14, Issue 5
- 970-992 Politically connected business and real earnings management: the moderating role of family control and audit quality
by Mushahid Hussain Baig & Xu Jin & Rizwan Ali
October 2023, Volume 14, Issue 5
- 937-969 Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms
by Peter Nderitu Githaiga - 993-1019 Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam
by Quang Khai Nguyen
August 2023, Volume 14, Issue 4
- 717-746 The antecedents of COVID-19 contagion on quality of audit evidence in Egypt
by Marwa Farghaly & Mohamed A.K. Basuony & Neveen Noureldin & Karim Hegazy - 747-770 The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka
by Mohamed Mihilar Shamil & Dulni Wanya Gooneratne & Dasitha Gunathilaka & Junaid M. Shaikh - 771-790 The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange
by Abdulnaser Ibrahim Nour & Mohammad Najjar & Saed Al Koni & Abullateef Abudiak & Mahmoud Ibrahim Noor & Rani Shahwan - 791-818 Ecological underpinnings of niche identity and diversity within the profession
by Ani Wilujeng Suryani & Christine Helliar & Amanda Carter - 819-854 How do auditor attributes affect bank earnings management? Evidence from Africa
by Yosra Mnif & Imen Slimi
September 2023, Volume 14, Issue 4
- 855-885 Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
by Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik & Mohammad Istiaq Azim - 886-909 The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market
by Ahmed Diab - 910-935 Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry
by Feng Tang
August 2023, Volume 14, Issue 3
- 612-638 The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya
by Albert Ochien'g Abang'a & Venancio Tauringana - 639-658 Military directors and audit fees
by Iman Harymawan & Damara Ardelia Kusuma Wardani & John Nowland - 659-691 What do we know about real earnings management in the GCC?
by Mahmoud Alghemary & Basil Al-Najjar & Nereida Polovina - 692-713 ESG ratings and corporate financial performance in South Africa
by Emmerson Chininga & Abdul Latif Alhassan & Bomikazi Zeka
June 2023, Volume 14, Issue 3
- 489-512 CSR information, environmental awareness and CSR diffusion in SMEs of Angola
by Inna Choban de Sousa Paiva & M. Isabel Sánchez-Hernández & Luísa Cagica Carvalho - 513-547 CSR disclosure and state ownership: implications for earnings management and market value
by Tatiana Garanina
July 2023, Volume 14, Issue 3
- 548-584 Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy?
by Gideon Jojo Amos - 585-611 CEO power, audit committee effectiveness and earnings quality
by Dorcus Kalembe & Twaha Kigongo Kaawaase & Stephen Korutaro Nkundabanyanga & Isaac Newton Kayongo
February 2023, Volume 14, Issue 1
- 75-98 Tax avoidance and cost of debt: does integrated report assurance matter?
by Nermine Medhioub & Saoussen Boujelbene - 99-124 Corporate governance regulation in regulatory space of a developing country: actors, strategies and outcomes
by Zubair Ahmad & Zeeshan Mahmood - 125-156 Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context
by Arpita Ghosh & Nisigandha Bhuyan - 157-186 Managerial competences and integrated reporting practices: perception-based evidence from Uganda
by Saphurah Kezaabu & Stephen Korutaro Nkundabanyanga & Juma Bananuka & Frank Kabuye
March 2023, Volume 14, Issue 1
- 187-219 Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms
by Rupjyoti Saha - 220-246 Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia
by Sarah Chehade & David Procházka
January 2023, Volume 14, Issue 1
- 1-24 The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia
by Riguen Rakia & Maali Kachouri & Anis Jarboui - 25-47 Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter?
by Kwadjo Appiagyei & Augustine Donkor - 48-74 Performance measurement in urban development: unfolding a case of sustainability KPIs reporting
by Loai Ali Zeenalabden Ali Alsaid & Charles Anyeng Ambilichu
January 2023, Volume 13, Issue 4
- 760-783 Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets
by Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni
March 2023, Volume 13, Issue 4
- 714-735 Changes in government procurement: COVID-19 as an opportunity for corruption
by Marcela Porporato & Juan Ignacio Ruiz - 736-759 Impact of the global pandemic on online accountability practices in INGOs
by Saffet Aras Uygur & Christopher Napier
June 2023, Volume 13, Issue 4
- 784-805 Internal audit function, audit report lag and audit fee: evidence from the early stage of COVID-19 pandemic
by Iman Harymawan & Fiona Vista Putri
July 2023, Volume 13, Issue 4
- 825-846 Covid-19 pandemic and online accounting education: the experience of undergraduate accounting students in an emerging economy
by Lexis Alexander Tetteh & Redeemer Krah & Timothy Azaa Ayamga & Leticia Apieleg Ayarna-Gagakuma & Kwasi Offei-Kwafo & Vivian Aku Gbade
August 2022, Volume 13, Issue 5
October 2022, Volume 13, Issue 5
- 870-897 Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective
by Mohamed Ahmed Abobakr & Magdy Abdel-Kader & Ahmed Fouad Elbayoumi - 898-921 Profit, cash flow, and leverage: the case of ASEAN stock market performance during the COVID-19 pandemic
by Yulianti Abbas & Yunieta Anny Nainggolan
December 2022, Volume 13, Issue 5
- 1000-1024 Institutional structures and strength of auditing and financial reporting standards in Africa
by Vincent Adela & Mac Junior Abeka & George Tackie & Comfort Ama Akorfa Anipa & Deborah Esi Gyanba Mbir & Cornelius Adorm-Takyi
November 2022, Volume 13, Issue 5
- 922-946 IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador
by Nesrine Sassi & Salma Damak-Ayadi - 947-973 Firm characteristics and forward-looking disclosure: the moderating role of gender diversity
by Samir Ibrahim Abdelazim & Abdelmoneim Bahyeldin Mohamed Metwally & Saleh Aly Saleh Aly - 974-999 Political connection, family ownership and corporate philanthropy: empirical evidence from Jordan
by Husam Ananzeh & Malek Hamed Alshirah & Ahmad Farhan Alshira'h & Huthaifa Al-Hazaima
June 2022, Volume 13, Issue 4
- 806-824 Audit fees under the COVID-19 pandemic: evidence from Oman
by Adel Al-Qadasi & Saeed Rabea Baatwah & Waddah Kamal Omer
June 2022, Volume 13, Issue 3
- 485-508 The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective
by Dante Baiardo Cavalcante Viana & Isabel Maria Estima Costa Lourenço & Edilson Paulo
August 2022, Volume 13, Issue 3
- 541-565 Value relevance of accounting earnings and cash flows in a transition economy: the case of Serbia
by Milan Čupić & Mirjana Todorović & Slađana Benković - 566-588 Effects of politically controlled boards on bank loan performance: an emerging economy perspective
by Mohammed Mohi Uddin & Mohammad Tazul Islam & Omar Al Farooque - 589-612 A review of integrated thinking research in developed and developing economies
by Dusan Ecim & Warren Maroun - 613-647 The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management
by Fernando Maciel Ramos & Letícia Gomes Locatelli & Graça Azevedo & Cristiano Machado Costa - 648-665 Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality
by Chamara Kuruppu & Oleksandr Maksymchuk & Pawan Adhikari - 666-702 Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy
by Md Mustafizur Rahaman & Md Moazzem Hossain & Md. Borhan Uddin Bhuiyan
July 2022, Volume 13, Issue 3
- 509-540 Risk committee and stock price crash risk in the Malaysian financial sector: the moderating role of institutional ownership
by Redhwan Aldhamari & Mohamad Naimi Mohamad Nor & Omar Al Farooque & Haithm Mohammed Al-sabri
June 2022, Volume 13, Issue 2
- 355-376 Does the MTEF shape annual budgets in a developing country?
by Tausi Ally Mkasiwa - 377-398 Implications of accountability on employment and income: evidence from Nigerian’s deposit banks
by Abiola John Asaleye & Abiola Ayopo Babajide & Henry Inegbedion & Damilola Felix Eluyela & Adedoyin Isola Lawal & Rotdelmwa Filibus Maimako - 399-449 Effect of board quality on the financial performance of conventional and Islamic banks: international comparative study after the Subprime crisis
by Achraf Haddad
May 2022, Volume 13, Issue 2
- 300-330 The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality
by Teerooven Soobaroyen & Dinesh Ramdhony & Afzalur Rashid & Jeff Gow - 331-354 Corporate governance reforms and risk disclosure quality: evidence from an emerging economy
by Ammar Ali Gull & Ammar Abid & Khaled Hussainey & Tanveer Ahsan & Abdul Haque
April 2022, Volume 13, Issue 2
- 217-239 Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?
by Mohammed Mehadi Masud Mazumder & Dewan Mahboob Hossain - 240-275 Board gender diversity and corporate social responsibility in an international setting
by Muhammad Kamran & Hadrian Geri Djajadikerta & Saiyidi Mat Roni & Erwei Xiang & Pakeezah Butt - 276-299 Working capital management and board diversity towards firm performances in Indonesia's LQ45
by Saarce Elsye Hatane & Jennie Winoto & Josua Tarigan & Ferry Jie
July 2022, Volume 13, Issue 2
- 450-483 Institutional investors, political connections and stock recommendations from sell-side analysts: the case of Malaysia
by Ameen Qasem & Wan Nordin Wan-Hussin & Belal Ali Abdulraheem Ghaleb & Hasan Mohamad Bamahros
March 2022, Volume 13, Issue 1
- 22-42 Political connections, related party transactions and firm performance: evidence from Tunisian context
by Sana Ben Cheikh & Nadia Loukil - 69-92 Business strategy and classification shifting: Indian evidence
by Manish Bansal & Hajam Abid Bashir - 93-117 Earnings management by family firms to meet the debt covenants: evidence from India
by Suhas M. Avabruth & Subha Kant Padhi - 118-134 Impact of board attributes on stock liquidity: evidence from Pakistani panel data
by Javed Khan & Shafiq Ur Rehman & Inayat Khan - 135-166 Determinants of corporate governance disclosure: evidence from an emerging market
by Rishi Kapoor Ronoowah & Boopen Seetanah
February 2022, Volume 13, Issue 1
- 1-21 Executives' perceptions of risk management disclosures and its determinants: a developing country perspective
by Shamsun Nahar & Mohammad Istiaq Azim - 43-68 The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia
by Khaled Amri & Fatma Wyème Ben Mrad Douagi & Mouna Guedrib
April 2022, Volume 13, Issue 1
- 167-194 Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy
by Muhammad Rashid & Naimat U. Khan & Umair Riaz & Bruce Burton - 195-215 IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
by Chipo Simbi & Jacqueline A. Arendse & Sibanisezwe Alwyn Khumalo
March 2022, Volume 12, Issue 5
- 741-760 Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020
by Ibrahim Mohammed Umar & Hasri Mustafa & Wai Yeng Lau & Shafie Sidek
January 2022, Volume 12, Issue 5
- 761-789 Sustainable development goals (SDG) reporting: an analysis of disclosure
by Olayinka Adedayo Erin & Omololu Adex Bamigboye & Babajide Oyewo - 790-811 Market liberalization's impact on management accounting: a case study focused on a regional trade unit of the Polish gas company
by Monika Łada & Alina Kozarkiewicz & Bartlomiej Bartnik & Jim Haslam - 840-881 Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda
by Juma Bananuka & Stephen Korutaro Nkundabanyanga & Twaha Kigongo Kaawaase & Rachel Katoroogo Mindra & Isaac Newton Kayongo - 882-907 The role of audit committees in mitigating earnings management: evidence from Jordan
by Taha Almarayeh & Modar Abdullatif & Beatriz Aibar-Guzmán - 908-933 Modern slavery, accountability and technology: evidence from a West Asian context
by Ahmed Diab
January 2022, Volume 12, Issue 4
- 615-644 Longitudinal approach to the study of corporate governance code and earnings management relationship: the case of Saudi Arabia
by Mohieddin Salem Grada
December 2021, Volume 12, Issue 5
- 812-839 Earnings management and listing day performance of IPOs in India
by Deepa Mangala & Mamta Dhanda
November 2021, Volume 12, Issue 4
- 589-614 The role of stakeholders' perception in internal audit status: the case of Iran
by Bita Mashayekhi & Farzaneh Jalali & Zabihollah Rezaee
December 2021, Volume 12, Issue 4
- 645-662 How do innovation and financial reporting influence public sector performance in a transition market?
by Yen Thi Tran & Nguyen Phong Nguyen & Trang Cam Hoang - 663-694 Ten years ofJournal of Accounting in Emerging Economies: a review and bibliometric analysis
by Khakan Najaf & Osama Atayah & Susela Devi - 695-715 Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
by Teresa Eugenio & Pedro Carreira & Nina Miettinen & Isabel Maria Estima Costa Lourenço - 716-740 Tone, readability and financial risk: the case of GCC banks
by Mostafa Kamal Hassan & Bassam Abu-Abbas & Hany Kamel
November 2021, Volume 12, Issue 3
- 547-565 Tax enforcement and private firms' audited financial statements: the moderating role of secrecy culture
by Ronny Prabowo & Usil Sis Sucahyo & Theresia Woro Damayanti & Supramono Supramono - 566-588 Corporate value creation, stock price synchronicity and firm value in China: implications for beyond
by Ruopiao Zhang & Teresa Chu & Carlos Noronha & Jieqi Guan
December 2021, Volume 12, Issue 3
- 486-506 Value-added intellectual capital and financial performance: evidence from Mauritian companies
by Reena Bhattu-Babajee & Boopen Seetanah - 507-546 Managing competing institutional logics in governance of public-sector entities in Tanzania
by Siasa Issa Mzenzi & Abeid Francis Gaspar
October 2021, Volume 12, Issue 3
- 433-467 Does banking regulatory regime affect the quality of bank earnings in the East African region?
by David Mathuva & Moses Nyangu - 468-485 Board of director's effectiveness, audit quality and ownership structure: impact on audit risk-Tunisian evidence
by Imen Fakhfakh & Anis Jarboui
September 2021, Volume 12, Issue 2
- 318-344 Enterprise risk management and sustainability of banks performance
by Babajide Oyewo - 345-379 Stakeholder perception of the determinants of audit committee effectiveness in a developing economy: evidence from the Libyan banking sector
by Abdulhakim M. Masli & Musa Mangena & Ali Meftah Gerged & Donald Harradine - 380-404 Ownership structure and real earnings management: evidence from an emerging market
by Shaker Dahan AL-Duais & Mazrah Malek & Mohamad Ali Abdul Hamid & Amal Mohammed Almasawa - 405-432 The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan
by Umair Saeed Bhutta & Aws AlHares & Yasir Shahab & Adeel Tariq
August 2021, Volume 12, Issue 2
- 213-237 Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy
by Lara M. Alhaddad & Mark Whittington & Ali Meftah Gerged - 238-278 Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021
by Wenjun Wen - 279-299 Board gender diversity, governance and Egyptian listed firms' performance
by Maha Mohamed Ramadan & Mostafa Kamal Hassan - 300-317 Are politically connected firms in Brazil worried about anti-corruption disclosure?
by Arthur do Nascimento Ferreira Barros & Milena Rayane Lopes dos Santos & Igor de Albuquerque Melo & Marcos Paulo Dias dos Santos & Suymarha Mendes da Silva
May 2021, Volume 12, Issue 1
- 1-28 Intention to leave public accounting profession in Tunisia: a qualitative study
by Onsa Akrout & Salma Damak Ayadi - 29-51 New insights into the nexus between board characteristics and intellectual capital disclosure: the case of the emerging economy of Mauritius
by Oren Mooneeapen & Subhash Abhayawansa & Dinesh Ramdhony & Zainab Atchia
June 2021, Volume 12, Issue 1
- 52-76 Investment in outside governance monitoring and real earnings management: evidence from an emerging market
by Belal Ali Abdulraheem Ghaleb & Hasnah Kamardin & Abdulwahid Ahmed Hashed - 77-96 The impact of IFRS on earnings management: evidence from Mexico
by Lisa A. Eiler & Jose Miranda-Lopez & Isho Tama-Sweet - 97-126 Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry
by Kleber Vasconcellos de Oliveira & Paulo Roberto B. Lustosa & Fatima de Souza Freire & Frederico A. de Carvalho
July 2021, Volume 12, Issue 1
- 127-149 Ownership structure, board independence and auditor choice: evidence from GCC countries
by Moncef Guizani & Gaafar Abdalkrim - 150-186 National culture and earnings management in developed and emerging countries
by Dante Baiardo Cavalcante Viana Jr & Isabel Maria Estima Costa Lourenço & Marília Ohlson & Gerlando Augusto S F de Lima - 187-210 Whose cash compensation has more influence on real earnings management, CEOs or CFOs?
by Radwan Alkebsee & Adeeb A. Alhebry & Gaoliang Tian
February 2021, Volume 11, Issue 5
- 714-734 Management accounting practices and efficiency in a Colombian multi-utility conglomerate
by Claudia Barrios Álvarez & Pawan Adhikari & Alina Gómez Mejía
January 2021, Volume 11, Issue 5
- 799-820 Gender budgeting in emerging economies–a systematic literature review and research agenda
by Isabella M. Nolte & Tobias Polzer & Johann Seiwald
August 2021, Volume 11, Issue 5
- 735-751 Risk management factors contributing to transgressions in the procurement practices in South African SOEs
by Lindani Myeza & Naledi Nkhi & Warren Maroun - 752-775 Forensic auditing mechanism and fraud detection: the case of Nigerian public sector
by Ezekiel Oluwagbemiga Oyerogba
June 2021, Volume 11, Issue 5
- 776-798 Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies
by Jan van Helden & Pawan Adhikari & Chamara Kuruppu
May 2021, Volume 11, Issue 5
- 691-713 Public sector financial management reforms in Ghana: insights from institutional theory
by Lexis Alexander Tetteh & Cletus Agyenim-Boateng & Samuel Nana Yaw Simpson & Daniel Susuawu
April 2021, Volume 11, Issue 4
- 533-551 Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy
by Shah Md Taha Islam & Ratan Ghosh & Asia Khatun - 578-609 Board characteristics, auditing characteristics and audit report lag in African Central Banks
by Henry Chalu - 610-631 Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries
by Youcef Mameche & Abdullah Masood - 651-675 Regulatory changes and loan loss provisions management by Chinese banks
by Li Chen & David Emanuel & Lina Z. Li & Mu Yang
May 2021, Volume 11, Issue 4
- 632-650 Determinants of the use of accounting systems in microenterprises: evidence from Chile
by Tonatiuh Najera Ruiz & Pablo Collazzo
March 2021, Volume 11, Issue 4
- 509-532 Natural resource governance, accountability and legitimising propensity: insights from Ghana's oil and gas sector
by Emmanuel Asare & Bruce Burton & Theresa Dunne - 552-577 An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy
by Mamorena Lucia Matsoso & Moses Nyathi & Franklin A. Nakpodia
March 2021, Volume 11, Issue 3
- 395-430 Performance measurement in smart city governance: a case study of an Egyptian city council
by Loai Ali Zeenalabden Ali Alsaid - 431-448 Strategic stakeholder management: investor relations in South Africa
by George Frederick Nel & Pieter Van Aardt Van der Spuy - 449-476 Importing a management accounting concept into the Russian language: a case of resistance from Russian academics
by Alena Golyagina - 477-507 Audit quality implications of regulatory change in South Africa
by Harina Ndaba & Michael Harber & Warren Maroun
February 2021, Volume 11, Issue 3
- 341-366 The accountability process during the centrality of state institutional logics: a case from an African rural context
by Ahmed Diab - 367-394 Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance
by M.N.F. Nuskiya & Athula Ekanayake & Eshani Beddewela & Ali Meftah Gerged
February 2021, Volume 11, Issue 2
- 216-246 Fair value accounting implementation challenges in South Africa
by Anuradha Pandya & Wayne van Zijl & Warren Maroun - 247-277 Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector
by Tamanna Dalwai & Gopalakrishnan Chinnasamy & Syeeda Shafiya Mohammadi - 278-311 How firms' performance mediates the relationship between corporate governance quality and earnings quality?
by Mohammed Adel Elzahaby - 312-339 The likelihood of widespread accounting manipulation within an emerging economy
by Lan Anh Nguyen & Brendan O'Connell & Michael Kend & Van Anh Thi Pham & Gillian Vesty
November 2020, Volume 11, Issue 2
- 176-193 The impact of fair value estimates on audit fees: evidence from the financial sector in Jordan
by Rateb Mohammad Alqatamin & Ernest Ezeani
October 2020, Volume 11, Issue 2
- 149-175 Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda
by Venancio Tauringana - 194-215 Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices
by Venancio Tauringana
August 2020, Volume 11, Issue 1
- 10-26 Social audit, accountability and accounting – an Indian perspective
by Akhila Chawla - 94-121 A historical institutionalist perspective on the persistence of state controls during financial sector reforms: the insightful case of Myanmar
by Sandar Win & Alexander Kofinas - 122-146 Investigating the implementation of and accountability in PPPs: a case study in public water management
by Jean Claude Mutiganda & Matti Skoog & Guiseppe Grossi
September 2020, Volume 11, Issue 1
- 70-93 Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture
by Abdurafiu Olaiya Noah & Pawan Adhikari & Babafemi O. Ogundele & Hassan Yazdifar
November 2020, Volume 11, Issue 1
- 27-48 Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research
by Saiful Alam & Seuwandhi B. Ranasinghe & Danture Wickramasinghe - 49-69 Alternative lenses for viewing how China has built its accounting and auditing profession
by Richard H. Macve
August 2020, Volume 10, Issue 4
- 521-543 Audit adjustments and corporate financing: evidence from Iran
by Mahdi Moradi & Mahdi Salehi & Hossein Tarighi & Mahdi Saravani - 545-573 Board characteristics and foreign equity ownership: evidence from Bangladesh
by Md Mamunur Rashid - 575-599 The three pillars of institutional theory and IFRS implementation in Nigeria
by Igbekele Sunday Osinubi
September 2020, Volume 10, Issue 4
- 601-620 Towards a global model of accounting education – a South African case study
by Ilse Lubbe - 621-636 Readability of sustainability reports: evidence from Indonesia
by Desi Adhariani & Elda du Toit - 637-654 The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine
by Mohammed W.A. Saleh & Rabee Shurafa & Siti Norwahida Shukeri & Abdulnasr Ibrahim Nour & Zaharaddeen Salisu Maigosh - 655-680 Institutional complexity and CSR practices: evidence from a developing country
by Ahmed Diab & Abdelmoneim Bahyeldin Mohamed Metwally
June 2020, Volume 10, Issue 3
- 425-446 Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran
by Hamid Zarei & Hassan Yazdifar & Mohsen Dahmarde Ghaleno & Ramin azhmaneh
July 2020, Volume 10, Issue 3
- 447-464 CSR in the telecom industry of a developing country: employees' perspective
by Emerald Edem Sabah Welbeck & Godfred Matthew Yaw Owusu & Samuel Nana Yaw Simpson & Rita Amoah Bekoe - 465-486 Post-recession share repurchase behaviour by JSE-listed companies: transparent or not?
by Gretha Steenkamp & Nicolene Wesson
May 2020, Volume 10, Issue 3
- 345-377 The perceived association between audit rotation and audit quality: evidence from the UAE
by John Kalimilo Malagila & Ganga Bhavani & Christian Tabi Amponsah - 379-398 Inventory management, managerial competence and financial performance of small businesses
by Laura A. Orobia & Joweria Nakibuuka & Juma Bananuka & Richard Akisimire - 399-424 Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality
by Evgenii Aleksandrov & Anatoli Bourmistrov & Giuseppe Grossi
April 2020, Volume 10, Issue 2
- 243-260 Factors influencing liquidity position of Indian manufacturing companies
by Amit Tripathy & Shigufta Hena Uzma - 277-303 Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy
by Catalin Nicolae Albu & Nadia Albu & Flavius Andrei Guinea & Mathew Tsamenyi
May 2020, Volume 10, Issue 2
- 207-241 The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana
by Edward Nartey & Francis Kwaku Aboagye-Otchere & Samuel Nana Yaw Simpson - 261-276 Investment opportunities, corporate governance quality, and firm performance in the UAE
by Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Tanveer Ahsan & Abdulsalam Alquhaif - 305-319 Female audit partners and accruals quality: evidence from Indonesia
by Gatot Soepriyanto & Pamela Krisky & Yanto Indra & Arfian Zudana
January 2020, Volume 10, Issue 1
- 21-47 How different cost behaviour is in emerging economies? Evidence from Argentina
by María Inés Stimolo & Marcela Porporato - 74-99 Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia
by Wan Masliza Wan Mohammad & Shaista Wasiuzzaman - 100-116 An empirical analysis of the performance of sponsored vs non-sponsored IPOs
by Sheeja Sivaprasad & Roshni Dadhaniya - 117-139 Can self-regulation work in environments of high corruption?
by Fatima Yusuf & Amna Yousaf
August 2019, Volume 10, Issue 3
- 487-518 The effect of royal family members on the board on firm performance in Saudi Arabia
by Zahra AL Nasser
December 2019, Volume 10, Issue 3
- 321-344 Numerical performance information in presidential rhetoric
by Tomi Rajala
September 2019, Volume 10, Issue 2
- 191-205 The institutionalisation of commercialism in the audit profession
by Wenjun Wen
August 2019, Volume 10, Issue 2
- 165-189 Intellectual capital and performance of small and medium audit practices
by Twaha Kigongo Kaawaase & Juma Bananuka & Thomson Peter Kwizina & Jennifer Nabaweesi
December 2019, Volume 10, Issue 1
- 1-20 The link between CSR and earnings quality: evidence from Egypt
by Abobaker Mohmed & Antoinette Flynn & Colette Grey - 48-73 Firm characteristics, innovation, financial resilience and survival of financial institutions
by Stephen Korutaro Nkundabanyanga & Elizabeth Mugumya & Irene Nalukenge & Moses Muhwezi & Grace Muganga Najjemba
September 2019, Volume 10, Issue 1
- 140-164 Determinants of GRI-based sustainability reporting: evidence from an emerging economy
by Nurlan Orazalin & Monowar Mahmood
October 2019, Volume 9, Issue 4
- 449-472 Audit assurance and tax enforcement
by Dengjun Zhang - 527-541 The impact of corporate governance on earnings quality: evidence from Peru
by Mauricio Melgarejo
August 2019, Volume 9, Issue 4
- 567-602 Corporate governance and risk disclosure quality: Tunisian evidence
by Issal Haj Salem & Salma Damak Ayadi & Khaled Hussainey
July 2019, Volume 9, Issue 4
- 473-501 Corporate governance and the timeliness of audited financial statements
by David Mutua Mathuva & Venancio Tauringana & Fredrick J. Otieno Owino - 502-526 Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards
by Juma Bananuka & Arafat Walugyo Kadaali & Veronica Mukyala & Bruno Muramuzi & Zainab Namusobya - 542-566 The ideological character of accounting textbooks
by Irsyadillah Irsyadillah
August 2019, Volume 9, Issue 3
- 386-406 Budgeting and monitoring functions of the Tanzanian Parliament
by Tausi Ally Mkasiwa
June 2019, Volume 9, Issue 3
- 335-365 Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania
by Latifa Hamisi Mbelwa & Pawan Adhikari & Khandakar Shahadat - 366-385 The impact of earnings quality on the association between readability and cost of capital
by Amr Nazieh Ezat - 407-421 The impact of the global economic crisis of 2008 on earnings quality in Mexico
by Jose Miranda-Lopez & Ivan Valdovinos-Hernandez - 422-448 Accounting for disasters
by Cletus Agyenim-Boateng & Kofi Oduro-Boateng
April 2019, Volume 9, Issue 3
- 314-334 Continuity and change in development discourses and the rhetoric role of accounting
by Kelum Jayasinghe & Shahzad Uddin
March 2019, Volume 9, Issue 2
- 182-207 The effectiveness of management accounting systems: evidence from financial organizations in Iran
by Reza Ghasemi & Hamid Reza Habibi & Masomeh Ghasemlo & Meisam Karami - 208-236 The interplay between ideological resistance and management control: an Egyptian case study
by Ahmed Diab & Ahmed Aboud
April 2019, Volume 9, Issue 2
- 237-250 Audit management, need for closure and detection of misstatements
by Mojtaba Safipour Afshar & Omid Pourheidari & Bakr Al-Gamrh & Asghar Afshar Jahanshahi - 251-267 The relationship between audit quality and risk taking toward value creation in Indonesia
by Mangesti Sri & Solimun Solimun