Journal of Accounting in Emerging Economies: Volume 12 Issue 5

Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020

Ibrahim Mohammed Umar, Hasri Mustafa, Wai Yeng Lau, Shafie Sidek

Agricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for…

Sustainable development goals (SDG) reporting: an analysis of disclosure

Olayinka Adedayo Erin, Omololu Adex Bamigboye, Babajide Oyewo

The global agenda of sustainable development goals (SDGs) has posed a major challenge to corporate organizations by addressing sustainability issues within their business model…

Market liberalization's impact on management accounting: a case study focused on a regional trade unit of the Polish gas company

Monika Łada, Alina Kozarkiewicz, Bartlomiej Bartnik, Jim Haslam

The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former…

Earnings management and listing day performance of IPOs in India

Deepa Mangala, Mamta Dhanda

The purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns.

Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda

Juma Bananuka, Stephen Korutaro Nkundabanyanga, Twaha Kigongo Kaawaase, Rachel Katoroogo Mindra, Isaac Newton Kayongo

The purpose of this study is to examine the extent of and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI) sustainability…

The role of audit committees in mitigating earnings management: evidence from Jordan

Taha Almarayeh, Modar Abdullatif, Beatriz Aibar-Guzmán

This study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates…

Modern slavery, accountability and technology: evidence from a West Asian context

Ahmed Diab

This study aims to present an institutional analysis of modern slavery to understand the accountability status for domestic workers in the West Asian context, notably Lebanon…