Journal of Accounting in Emerging Economies: Volume 7 Issue 4

Accounting and governance in Africa – contributions and opportunities for further research

Teerooven Soobaroyen, Mathew Tsamenyi, Haresh Sapra

The purpose of this paper is to review and reflect on the contributions of the Journal of Accounting in Emerging Economies’ special issue on accounting and governance in Africa.

The impact of corporate governance code on earnings management in listed non-financial firms: Evidence from Kenya

Erick Rading Outa, Paul Eisenberg, Peterson K. Ozili

The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in…

The effects of board experience and independence on mitigating agency conflict

Ebenezer Agyemang Badu, Kingsley Opoku Appiah

The purpose of this paper is to investigate the impact of board experience and independence on mitigating agency conflict between shareholders and managers.

Audit report qualification/modification: Impact of financial variables in Tunisia

Hanen Moalla

The purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity…

State of government accounting in Ghana and Benin: a “tentative” account

Philippe Jacques Codjo Lassou

The purpose of this paper is to examine the state of government accounting in Ghana and Benin using neo-patrimonial and organizational façade lenses.

Expression of Concern