Journal of Accounting in Emerging Economies: Volume 6 Issue 1

The accuracy of management profit forecasts in IPO prospectuses: Evidence from Indonesia

Tanweer Hasan, Muliaman Hadad, Kamran Ahmed

The purpose of this paper is to measure the accuracy of management profit forecast in initial public offerings (IPO) prospectuses and investigate the determinants of any observed…

Determinants of audit report lag: evidence from Palestine

Yousef Mohammed Hassan

– The purpose of this paper is to employ agency theory to identify the determinants of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE).

Adoption of and compliance with IFRS in developing countries: A synthesis of theories and directions for future research

Khaled Samaha, Hichem Khlif

The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to…

Local accounting firms’ pricing responses to entry of the Big Four accounting firms into China

Vikram Desai, Bixia Xu, Tao Zeng

The historical development and size of China’s audit market provides an opportunity to investigate important questions regarding the functioning of the market for audit services…

The impact of IFRS on financial statement data in Greece

Ervin L Black, Anastasia Maggina

The purpose of this paper is to examine the effects of IFRS adoption on financial statement data and their usefulness in Greece. Additionally, the authors examine the effect on…