Journal of Accounting in Emerging Economies
Issue(s) available: 49 – From Volume: 1 Issue: 1, to Volume: 14 Issue: 2
Volume 13
Volume 11
Accountability and legitimacy in the annual reports of Bangladeshi NGOs
Md. Saiful Alam, Dewan Mahboob HossainThe purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Does leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa
Nomanyano Primrose Mnyaka-Rulwa, Joseph Olorunfemi AkandeAgency theory motivated this study, posing that leverage mitigates the agency problem. The aim was to examine whether leverage influences the relationship between…
Earnings management using classification shifting of revenues: evidence from Chinese-listed firms
Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan, Zia-ur-Rehman RaoThis study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.
Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries
Adam Yahya Jafeel, Ei Yet Chu, Yousif Abdelbagi AbdallaThis study aims to empirically examine the impact of internal corporate governance mechanisms (ICGM) related to the size of the board, board composition, CEO duality and audit…
Accountability at a local community placed in a global context: the case of the Jasmine Village
Ahmed DiabThe study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to…
Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms
Peter Nderitu GithaigaThe purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among…
Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam
Quang Khai NguyenThis study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the…
Politically connected business and real earnings management: the moderating role of family control and audit quality
Mushahid Hussain Baig, Xu Jin, Rizwan AliThis study examines whether real earnings management (REM) choices are connected with the ownership structure of politically connected businesses (PCBs). The authors also discuss…
The readability and narrative tone of risk and risk management disclosures for South African listed companies
Zack Enslin, Elda du Toit, Mangwakong Faith PuaneRisk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to…
Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik, Mohammad Istiaq AzimIn this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing…
How do auditor attributes affect bank earnings management? Evidence from Africa
Yosra Mnif, Imen SlimiThis paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks.
CSR information, environmental awareness and CSR diffusion in SMEs of Angola
Inna Choban de Sousa Paiva, M. Isabel Sánchez-Hernández, Luísa Cagica CarvalhoWith the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the…
CSR disclosure and state ownership: implications for earnings management and market value
Tatiana GaraninaThis paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR…
CEO power, audit committee effectiveness and earnings quality
Dorcus Kalembe, Twaha Kigongo Kaawaase, Stephen Korutaro Nkundabanyanga, Isaac Newton KayongoThe purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in…
The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya
Albert Ochien'g Abang'a, Venancio TauringanaTo investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence…
The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka
Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka, Junaid M. ShaikhThis study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.
Military directors and audit fees
Iman Harymawan, Damara Ardelia Kusuma Wardani, John NowlandThis study investigates the relationship between companies with military directors and audit fees in Indonesia.
Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy?
Gideon Jojo AmosThe study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…
The antecedents of COVID-19 contagion on quality of audit evidence in Egypt
Marwa Farghaly, Mohamed A.K. Basuony, Neveen Noureldin, Karim HegazyThis study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.
Ecological underpinnings of niche identity and diversity within the profession
Ani Wilujeng Suryani, Christine Helliar, Amanda CarterDiversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…
The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market
Ahmed DiabThis study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an…
The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange
Abdulnaser Ibrahim Nour, Mohammad Najjar, Saed Al Koni, Abullateef Abudiak, Mahmoud Ibrahim Noor, Rani ShahwanThe purpose of this research is to examine the impact of governance mechanisms on corporate failure.
ESG ratings and corporate financial performance in South Africa
Emmerson Chininga, Abdul Latif Alhassan, Bomikazi ZekaThis paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE…
What do we know about real earnings management in the GCC?
Mahmoud Alghemary, Basil Al-Najjar, Nereida PolovinaThe authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf…
Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry
Feng TangFollowing the adoption of International Financial Reporting Standards (IFRS), firms are required to recognize gains or losses from investment property revaluation in the income…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin