Journal of Accounting in Emerging Economies: Volume 14 Issue 2

Performance and CEO duality in Indian public banks: a moderating role of board independence

Rohit Kumar Singh, Supran Kumar Sharma

The study aims to estimate the impact of the vigilant board independence (BIND) dimension that potentially neutralises the unfair influence of chief executive officer duality…

The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries

Yosra Mnif, Yosra Gafsi

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and…

Career progression of women auditors in Tanzania: coping with the masculinity in audit firms

Siasa Issa Mzenzi

This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature…

Board diversity in Mauritius: a practice theory perspective

Vidisha Gunesh Ramlugun, Lesley Stainbank

The aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study…

Market reactions to timing and information of mandatory disclosures

Prapaporn Kiattikulwattana, Ra-Pee Pattanapanyasat

This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.

SME clients evaluation of audit quality: the roles of auditors' communication effectiveness, rapport and social capital

Naruanard Sarapaivanich, Erboon Ekasingh, Jomjai Sampet, Paul Patterson

This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive…

The effect of political connections and governance on credit ratings: substitution versus complementary view: case of Tunisian firm

Wided Bouaine, Karima Alaya, Chokri Slim

The objective of this paper is to study the impact of political connection and governance on credit rating and whether there is a substitution or complementary relationship…

SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study

Nisansala Wijekoon, Umesh Sharma, Grant Samkin

This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial…

Internal governance mechanisms and information value of banks’ earnings

Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed, Aly Salama

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…