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Content
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 - 268-286 Environmental reporting practices and performance of timber firms in Ghana
by Samuel Kwaku Agyei & Benjamin Yankey - 287-312 A meta-analysis approach for determinants of effective factors on audit quality
by Mahdi Salehi & Mohamad Reza Fakhri Mahmoudi & Ali Daemi Gah
March 2019, Volume 9, Issue 1
- 2-27 Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies
by Ahmed A. Sarhan & Collins G. Ntim - 28-50 Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh
by Salah Uddin Rajib & Pawan Adhikari & Mahfuzul Hoque & Mahmuda Akter - 51-74 Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia
by Isuru Manawadu & Anna Che Azmi & Aslam Mohamed - 75-102 The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure
by Łukasz Matuszak & Ewa Różańska & Małgorzata Macuda - 103-125 Credit ratings and audit opinion: evidence from Tunisia
by Hanen Moalla & Rahma Baili - 126-147 NPM reforms and institutional characteristics in developing countries
by Mouhcine Tallaki & Enrico Bracci - 148-180 Personal and moral intensity determinants of ethical decision-making
by Collins Sankay Oboh
October 2018, Volume 8, Issue 4
- 476-494 Power, trust and control
by Mostafa Kamal Hassan & Samar Mouakket
November 2018, Volume 8, Issue 4
- 426-441 Accrual management and expected stock returns in India
by Ajit Dayanandan & Jaspreet Kaur Sra - 442-458 The impact of social, environmental and corporate governance disclosures on firm value
by Ahmed Aboud & Ahmed Diab - 459-475 Attitudes towards accounting and intention to major in accounting: a logistic regression analysis
by Rita Amoah Bekoe & Godfred Matthew Yaw Owusu & Charles Gyamfi Ofori & Anthony Essel-Anderson & Edem Emerald Welbeck - 495-513 Allocation of internally generated corporate cash flow in Africa
by Henry Agyei-Boapeah & Michael Machokoto - 514-526 Bangladesh accountants and Continuing Professional Development
by Abdel Karim Halabi & Mohammad Salahuddin Chowdhury
July 2018, Volume 8, Issue 3
- 302-326 Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors
by Evgenii Aleksandrov & Konstantin Timoshenko - 327-351 The development of accounting practices and the adoption of IFRS in selected MENA countries
by Pran Krishansing Boolaky & Kamil Omoteso & Masud Usman Ibrahim & Ismail Adelopo - 352-368 External auditor type, discretionary accruals and investors’ reactions
by Sara Abdallah - 369-386 Board characteristics and microfinance institutions’ performance
by Usman Shettima & Nazam Dzolkarnaini - 412-424 Researching accounting
by Hasri Mustafa
August 2018, Volume 8, Issue 3
- 387-411 On the regulatory changes in government accounting development in Indonesia
by Pran Krishansing Boolaky & Nitri Mirosea & Kishore Singh
May 2018, Volume 8, Issue 2
- 166-184 Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector
by Salima Yassia Paul & Cherif Guermat & Susela Devi - 185-204 The effect of political connections on companies’ performance and value
by Anis Maaloul & Raïda Chakroun & Sabrine Yahyaoui - 205-222 Gender diversity on boards and forward-looking information disclosure: evidence from Jordan
by Zakaria Ali Aribi & Rateb Mohammad Alqatamin & Thankom Arun - 223-243 An empirical analysis of the characteristics of savings and credit cooperatives participating in the reporting excellence awards in Kenya
by David Mutua Mathuva - 244-278 Human resources disclosures by African and Caribbean companies
by Anthony Roger Bowrin - 279-299 The extent of segmental reporting and its value relevance: cross-country evidence
by Ghassan H. Mardini & Yasean A. Tahat & David M. Power
February 2018, Volume 8, Issue 1
- 2-28 Ownership dynamics around IFRS adoption: emerging markets context
by Manel Hessayri & Malek Saihi - 29-65 Voluntary disclosure in emerging countries: a literature review
by Syeliya Md Zaini & Grant Samkin & Umesh Sharma & Howard Davey - 66-83 Exploring future accountants’ academic fraud (in)tolerance: Oman evidence
by Hairul Suhaimi Nahar - 84-105 Intellectual capital and corporate performance: a case of Indian banks
by Ranjit Tiwari & Harishankar Vidyarthi - 106-123 Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities
by William Coffie & Francis Aboagye-Otchere & Alhassan Musah - 124-140 Public accounting vs private accounting, career choice of accounting students in China
by Lei Wen & Hongwei (Chris) Yang & Danlu Bu & Lizabeth Diers & Huaqing Wang - 141-162 Institutional pluralism, two publics theory and performance reporting practices in Zambia’s health sector
by Joseph Phiri & Pinar Guven-Uslu
November 2017, Volume 7, Issue 4
- 422-427 Accounting and governance in Africa – contributions and opportunities for further research
by Teerooven Soobaroyen & Mathew Tsamenyi & Haresh Sapra - 428-444 The impact of corporate governance code on earnings management in listed non-financial firms
by Erick Rading Outa & Paul Eisenberg & Peterson K. Ozili - 445-467 The effects of board experience and independence on mitigating agency conflict
by Ebenezer Agyemang Badu & Kingsley Opoku Appiah - 468-485 Audit report qualification/modification
by Hanen Moalla - 486-506 State of government accounting in Ghana and Benin: a “tentative” account
by Philippe Jacques Codjo Lassou
August 2017, Volume 7, Issue 3
- 294-317 Corporate governance and internal controls over financial reporting in Ugandan MFIs
by Irene Nalukenge & Ven Tauringana & Joseph Mpeera Ntayi - 318-336 Coercive pressures on occupational health and safety disclosures
by Fitra Roman Cahaya & Stacey Porter & Greg Tower & Alistair Brown - 337-351 Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt
by Ahmed Anis - 352-368 IFRS convergence and revisions: value relevance of accounting information from East Africa
by Erick Rading Outa & Peterson Ozili & Paul Eisenberg - 369-398 Intellectual capital disclosure and corporate market value: does board diversity matter?
by Mutalib Anifowose & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar - 399-420 The complementary/substitution effects of post-privatization corporate governance mechanisms on firm performance in selected MENA countries
by Amira Ben Hassoun & Chaker Aloui
May 2017, Volume 7, Issue 2
- 154-172 How is managerial remuneration determined in India?
by Lakhwinder Singh Kang & Payal Nanda - 173-189 IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market
by Walaa Wahid Elkelish - 190-224 Corporate governance, Islamic governance and earnings management in Oman
by Mohamed I. Elghuweel & Collins G. Ntim & Kwaku K. Opong & Lynn Avison - 225-248 Neopatrimonialism, good governance, corruption and accounting in Africa
by Trevor Hopper - 249-265 The determinants of corporate voluntary disclosure policy
by Mohamed Chakib Kolsi - 266-291 The extent of voluntary corporate disclosure in the Egyptian Stock Exchange
by Hany Kamel & Emad Awadallah
February 2017, Volume 7, Issue 1
- 2-15 Audit prices and Big 4 fee premiums: further evidence from Thailand
by Thanyawee Pratoomsuwan - 16-34 Sticky cost behavior: evidence from Egypt
by Awad Elsayed Awad Ibrahim & Amr Nazieh Ezat - 35-60 The determinants of corporate internet reporting in Egypt: an exploratory analysis
by Ahmed H. Ahmed & Bruce M. Burton & Theresa M. Dunne - 61-89 In the name of others: an investigation of earnings management motives in Egypt
by Nargis Makhaiel & Michael Sherer - 90-107 How much does valuation model choice matter? Target price accuracy of PE and DCF model in Asian emerging markets
by Samie Ahmed Sayed - 108-133 Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country
by Mohammad Nurunnabi - 134-152 The moderating effect of culture on e-filing taxes: evidence from India
by Syed Kashif Raza Zaidi & Cassy Daniels Henderson & Gaurav Gupta
November 2016, Volume 6, Issue 4
- 314-339 Management control system, leadership and gender ideology
by Sujoko Efferin & Dianne Frisko & Meliana Hartanto - 340-371 New public management and budgeting practices in Tanzanian Central Government
by Andrew Goddard & Tausi Ally Mkasiwa - 372-387 Managing accruals for income smoothing: empirical evidence from Pakistan
by Raheel Safdar & Chen Yan - 388-407 Political costs and earnings management: evidence from Tunisia
by Mouna Ben Rejeb Attia & Naima Lassoued & Anis Attia - 408-428 The role of monitoring mechanisms towards company’s performance
by Romlah Jaffar & Zaleha Abdul-Shukor - 429-448 The effect of board of directors and audit committee effectiveness on internet financial reporting
by Hasan Bin-Ghanem & Akmalia M. Ariff - 449-474 Cultural politics of enterprise lending and controls in closely held banks
by Candauda Arachchige Saliya & Kelum Jayasinghe
August 2016, Volume 6, Issue 3
- 206-231 On the tax-accounting linkage in the European emerging context
by Adela Deaconu & Dan Dacian Cuzdriorean - 232-253 Satisfaction gap in public sector financial reporting
by Maria Krambia-Kapardis & Colin Clark & Anastasios Zopiatis - 254-268 The stock market’s reaction to accounting information: the cases of Chile and Peru
by Mauricio Melgarejo & Eduardo Montiel & Luis Sanz - 269-290 Audit quality differences amongst audit firms in a developing economy
by Twaha K. Kaawaase & Mussa Juma Assad & Ernest G Kitindi & Stephen Korutaro Nkundabanyanga - 291-312 Social capital, networks and interlocked independent directors: a Mexican case
by Carlos Rafael Avina-Vazquez & Shahzad Uddin
May 2016, Volume 6, Issue 2
- 94-110 Why some small businesses ignore austere working capital management routines
by Laura Aseru Orobia & Kesseven Padachi & John C. Munene - 111-137 Determinants of risk disclosure compliance in Malawi: a mixed-method approach
by Venancio Tauringana & Lyton Chithambo - 138-155 Effective audit committee, audit quality and earnings management
by Inaam ZGARNI & Khmoussi HLIOUI & Fatma ZEHRI - 156-178 Preparedness of the entities for the IFRS for SMEs: an emerging country case
by Merve Kiliç & Ali Uyar & Başak Ataman - 179-202 Earnings management and macroeconomic crises
by Eduardo Flores & Elionor Farah Jreige Weffort & Aldy Fernandes da Silva & L. Nelson G. Carvalho
February 2016, Volume 6, Issue 1
- 2-12 The accuracy of management profit forecasts in IPO prospectuses
by Tanweer Hasan & Muliaman Hadad & Kamran Ahmed - 13-32 Determinants of audit report lag: evidence from Palestine
by Yousef Mohammed Hassan - 33-49 Adoption of and compliance with IFRS in developing countries
by Khaled Samaha & Hichem Khlif - 50-68 Local accounting firms’ pricing responses to entry of the Big Four accounting firms into China
by Vikram Desai & Bixia Xu & Tao Zeng - 69-90 The impact of IFRS on financial statement data in Greece
by Ervin L Black & Anastasia Maggina
November 2015, Volume 5, Issue 4
- 382-394 Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India
by Barri Litt & Vikram Desai & Renu Desai - 395-423 Performance measurement systems in auditing firms
by Mohamed Hegazy & Myada Tawfik - 424-456 Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities
by Abeid Francis Gaspar & Tausi Ally Mkasiwa - 457-478 Ownership structures influence on audit fee
by Sherliza Puat Nelson & Nurul Farha Mohamed-Rusdi - 479-506 The influence of family and government-controlled firms on goodwill impairment
by Noraini binti Omar & Norman Mohd-Saleh & Mohd Fairuz Md Salleh & Kamran Ahmed
August 2015, Volume 5, Issue 3
- 250-268 Board involvement in corporate performance: evidence from a developing country
by Chaminda Wijethilake & Athula Ekanayake & Sujatha Perera - 269-298 Explaining management accounting practices and strategy in Thailand
by Sirinuch Nimtrakoon & Michael Tayles - 299-324 The impact of income smoothing on earnings quality in emerging markets
by Moade Fawzi Shubita - 325-349 Determinants of the quality of disclosed earnings and value relevance across transitional Europe
by Sheraz Ahmed - 350-380 The implications of the revised code of corporate governance on firm performance
by Abdifatah Ahmed Haji & Sanni Mubaraq
May 2015, Volume 5, Issue 2
- 150-169 Earnings management and evolution of the banking regulation
by Sarra Hamza Elleuch & Nelia Boulila Taktak - 170-183 Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry
by Ranjit Tiwari & Harish Kumar Singla - 184-201 Separation of cash flow rights and control rights and debt among Malaysian family firms
by Norhidayah Abdullah & Wee Ching Pok - 202-221 Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia
by Soon-Yau Foong & Choo-Hong Khoo - 222-246 Political connections: a threat to auditor independence?
by Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Rashidah Abdul Rahman
February 2015, Volume 5, Issue 1
- 2-34 Comprehensiveness of internet reporting by Caribbean companies
by Anthony R. Bowrin - 35-50 Does ownership structure affect the degree of corporate financial distress in China?
by Dan Hu & Haiyan Zheng - 51-69 Corporate social and environmental disclosure and corporate performance
by Hichem Khlif & Achraf Guidara & Mohsen Souissi - 70-121 IFRS adoption strategies and theories of economic development
by Hakim Ben Othman & Anas Kossentini - 122-147 The perception of earnings management motivations in Saudi public firms
by Murya Habbash & Salim Alghamdi
July 2014, Volume 4, Issue 2
- 134-157 Professionalism, rewards, job satisfaction and organizational commitment amongst accounting professionals in Uganda
by Samuel K. Sejjaaka & Twaha K. Kaawaase - 158-174 Internet financial reporting in an emerging economy: evidence from Jordan
by Munther T. Momany & Husam-Aldin N. Al-Malkawi & Ebrahim A. Mahdy - 175-196 An empirical analysis of the determinants of the cash conversion cycle in Kenyan listed non-financial firms
by David Mutua Mathuva - 197-219 Family firms, family generation and performance: evidence from an emerging economy
by Mohammad Badrul Muttakin & Arifur Khan & Nava Subramaniam - 220-239 Ownership structure and innovative behavior
by Waleed Omri & Audrey Becuwe & Jean-Charles Mathe - 240-256 Audit pricing and product differentiation in small private firms: evidence from Thailand
by Mahbub Zaman & Jaravee Chayasombat
February 2014, Volume 4, Issue 1
- 2-21 Convergence of corporate governance in Malaysia and Thailand
by Syed Abdulla Al Mamun & Yousre Badir - 22-56 Developing corporate accounting regulation in Libya past and future challenges
by Essa El-Firjani & Karim Menacere & Roger Pegum - 57-78 What influence dividend decisions of firms in Sub-Saharan African?
by Anastacia C. Arko & Joshua Abor & Charles K.D. Adjasi & Mohammed Amidu - 79-96 Board characteristics, external auditing quality and earnings management
by Neila Boulila Taktak & Ibtissem Mbarki - 97-116 Professional accounting education programmes in South Africa and India
by Lesley Stainbank & Devi Dutt Tewari - 117-130 Effects of board and ownership structure on corporate performance
by Houda Arouri & Mohammed Hossain & Mohammad Badrul Muttakin
June 2013, Volume 3, Issue 2
- 88-114 Evidence on the nature, extent and determinants of disclosures in Libyan banks’ annual reports
by Musa Kribat & Bruce Burton & Louise Crawford - 115-124 Successful turnaround strategy: Thailand evidence
by Robert T. Evans & Thanida Chitnomrath & Theo Christopher - 125-144 A model for effective board governance in Uganda's services sector firms
by Stephen K. Nkundabanyanga & Augustine Ahiauzu & Samuel K. Sejjaaka & Joseph M. Ntayi - 145-163 Factors that influence Iranian students’ decision to choose accounting major
by İlhan Dalcı & Huseyin Araslı & Mustafa Tümer & Sarvnaz Baradarani - 164-188 An empirical investigation of the influence of ownership concentration and identity on firm performance of Egyptian listed companies
by Abdelmohsen M. Desoky & Gehan A. Mousa
February 2013, Volume 3, Issue 1
- 4-20 Corporate governance, reporting quality, and firm value: evidence from Indonesia
by Ferdinand Siagian & Sylvia V. Siregar & Yan Rahadian - 21-46 Measuring quality of reported earnings’ response to corporate governance reforms in Russia
by Sheraz Ahmed - 47-64 The signalling effect of dividends in Pakistan: executive and analyst perspectives
by Naimat Khan & Bruce Burton & David Power - 65-81 The association between accounting standards, legal framework and the quality of financial reporting by a government ministry in Uganda
by Stephen Korutaro Nkundabanyanga & Venancio Tauringana & Waswa Balunywa & Stephen Naigo Emitu
June 2012, Volume 2, Issue 2
- 96-118 Earnings management and initial public offerings: a new perspective from Egypt
by Hany Kamel - 119-139 Determinants of intellectual capital reporting
by Abdulrahman Anam Ousama & Abdul‐Hamid Fatima & Abdul Rashid Hafiz‐Majdi - 140-161 Corporate governance and disclosure practices of Ghanaian listed companies
by Francis Aboagye‐Otchere & Ibrahim Bedi & Teddy Ossei Kwakye - 162-187 Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards
by Eddie Chamisa & Musa Mangena & Guanlan Ye
February 2012, Volume 2, Issue 1
- 4-29 Accounting development and international financial reporting standards in small island economies
by Pran Krishansing Boolaky - 30-49 Firm's information environment and stock liquidity: evidence from Tunisian context
by Nadia Loukil & Ouidad Yousfi - 50-66 The market for audit services in Bangladesh
by AKM Waresul Karim & Tanweer Hasan - 67-90 The impact of IFRS 8 on disclosure practices of Jordanian listed companies
by Ghassan H. Mardini & Louise Crawford & David M. Power
July 2011, Volume 1, Issue 2
- 104-122 Factors associated with convergence of internal auditing practices
by Gerrit Sarens & Mohammad J. Abdolmohammadi - 123-143 The rise and fall of accruals: a case of Nepalese central government
by Pawan Adhikari & Frode Mellemvik - 144-159 Determinants of different accounting methods choice in Tanzania
by Nelson M. Waweru & Ponsian Prot Ntui & Musa Mangena - 160-190 The use of multiple performance measures and the balanced scorecard (BSC) in Bangladeshi firms
by Habib‐Uz‐Zaman Khan & Abdel K. Halabi & Kurt Sartorius
February 2011, Volume 1, Issue 1
- 9-32 Risk relevance of fair value income measures under IAS 39 and IAS 40
by Bashar S. Al‐Yaseen & Husam Aldeen Al‐Khadash - 33-52 Voluntary disclosure and risk in an emerging market
by Omaima A.G. Hassan & Gianluigi Giorgioni & Peter Romilly & David M. Power - 53-75 Privatisation and electricity sector reforms in Brazil: accounting perspective
by Cláudio de Araújo Wanderley & John Cullen & Mathew Tsamenyi - 76-100 A story about IAS/IFRS implementation in Romania
by Nadia Albu & Cătălin Nicolae Albu & Ştefan Bunea & Daniela Artemisa Calu & Maria Mădălina Girbina