Journal of Accounting in Emerging Economies: Volume 12 Issue 4

The role of stakeholders' perception in internal audit status: the case of Iran

Bita Mashayekhi, Farzaneh Jalali, Zabihollah Rezaee

The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in…

Longitudinal approach to the study of corporate governance code and earnings management relationship: the case of Saudi Arabia

Mohieddin Salem Grada

This paper investigates whether the introduction of the 2006 corporate governance code and subsequent amendments constrain corporate earnings management (EM) practices amongst…

How do innovation and financial reporting influence public sector performance in a transition market?

Yen Thi Tran, Nguyen Phong Nguyen, Trang Cam Hoang

Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational…

Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis

Khakan Najaf, Osama Atayah, Susela Devi

The Journal of Accounting in Emerging Economies (JAEE), established in 2011, aims to publish research on contemporary accounting issues in emerging economies. This study used the…

Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

Teresa Eugenio, Pedro Carreira, Nina Miettinen, Isabel Maria Estima Costa Lourenço

The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with…

Tone, readability and financial risk: the case of GCC banks

Mostafa Kamal Hassan, Bassam Abu-Abbas, Hany Kamel

The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating…