Journal of Accounting in Emerging Economies: Volume 13 Issue 4

Guest editorial: Transparency, accountability and the role of control mechanisms during the COVID-19 pandemic: a future research agenda in the context of emerging economies

Javed Siddiqui, Thankom Arun, Hassan Yazdifar

Changes in government procurement: COVID-19 as an opportunity for corruption

Marcela Porporato, Juan Ignacio Ruiz

Explore the factors making emergency procurement more prone to corruption by advancing explanations for when rules and transparency are relaxed allowing corrupt practices to…

Impact of the global pandemic on online accountability practices in INGOs

Saffet Aras Uygur, Christopher Napier

Despite increasing public attention and media coverage of the Covid-19 pandemic, little research was conducted on how the crisis affected accountability practices in the…

Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets

Eduardo da Silva Flores, Joelson Oliveira Sampaio, Aziz Xavier Beiruth, Talles Vianna Brugni

The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.

Internal audit function, audit report lag and audit fee: evidence from the early stage of COVID-19 pandemic

Iman Harymawan, Fiona Vista Putri

How does the internal audit function make external auditors work more efficiently at the early stage of the COVID-19 pandemic? This study examines the relationship between…

Audit fees under the COVID-19 pandemic: evidence from Oman

Adel Al-Qadasi, Saeed Rabea Baatwah, Waddah Kamal Omer

The worldwide spread of the coronavirus disease 2019 (COVID-19) has significant effects on financial markets and companies, causing an unprecedented level of uncertainty in…

Covid-19 pandemic and online accounting education: the experience of undergraduate accounting students in an emerging economy

Lexis Alexander Tetteh, Redeemer Krah, Timothy Azaa Ayamga, Leticia Apieleg Ayarna-Gagakuma, Kwasi Offei-Kwafo, Vivian Aku Gbade

The study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19 pandemic.