Emerald Group Publishing Limited

Journal of Accounting in Emerging Economies

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Serial Information

Editor: Dr Shahzad Uddin
Series handle: RePEc:eme:jaeepp
ISSN: 2042-1168

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Content

August 2025, Volume 15, Issue 4

927-945 Analysing the disciplinary power of proactive monitoring bodies
by Kevin Flowers & Wayne van Zijl & Asheer Jaywant Ram & Warren Maroun

July 2025, Volume 15, Issue 4

907-926 Professional bodies and gender equality in accounting: exploring women’s perspectives in Ghana
by Augustina Akonnor & Redeemer Krah

June 2025, Volume 15, Issue 4

761-778 Transition to accrual accounting in a developing country: the perception of accounting professionals
by Patrícia Gomes & Rui Salato & Carlos Ferreira
779-796 Value relevance of cross-sectional earnings forecast model and the expected returns
by Satinder Kaur & Sidharath Seth & Jaspal Singh & Prabhdeep Kaur
797-838 Chair–CEO age dissimilarity and firm value – evidence from China
by Qida Hu & Md. Borhan Uddin Bhuiyan & Muhammad Nurul Houqe
839-860 Debt incentivised income smoothing in Polish municipally-owned companies
by Anna Białek-Jaworska & Agnieszka Krystyna Kopańska & Susana Cristina Rodrigues Aldeia & Marcin Potępa
861-881 Ownership structure, earnings management and value relevance of loan loss provision components
by Ashish Pandey & Kousik Guhathakurta & Gowtham Chinnasamy
882-906 The effects of real earnings management on the relationship between ESG performance and investment efficiency
by Neungruthai Petcharat & Pitan Sanpakdee & Pathompong Kookkaew & Joseph M. Mula

February 2025, Volume 15, Issue 3

571-622 Credit confidence: the impact of disclosure quality and audit quality on bank ratings in emerging economies
by Rami Salem & Ernest Ezeani & Ali Meftah Gerged & Bilal Bilal

March 2025, Volume 15, Issue 3

623-644 The nexus of firms characteristics and tax avoidance – do independent directors have a role? Evidence from Bangladesh
by Md Shamim Hossain & Md. Sobhan Ali & Md. Zahidul Islam & Md. Safiuddin & Chui Ching Ling & Chorng Yuan Fung
645-669 Institutional work in making sustainability reporting mandatory in Indonesia through sustainable finance
by Putu Agus Ardiana & Ni Nyoman Ayu Diantini & I Made Surya Negara Sudirman & I Putu Gede Sudana & Ni Putu Achintya Wibawa Putri & Kadek Dwi Linda Yanthi

April 2025, Volume 15, Issue 3

670-694 The association between board composition and audit report lag: investigating the role of royal and government directors
by Abdullah Alhadadi
695-717 Unravelling the relationship between CEO succession origin and audit fees: the moderating role of educational reputation
by Adib Minanurohman & Iman Harymawan & Imran Haider
718-738 Corporate social responsibility and firm financial performance: the role of intellectual capital
by Muhammad Farooq & Hassan Mujtaba Nawaz Saleem & Qadri Al-Jabri & Muhammad Asif Nazir

January 2025, Volume 15, Issue 3

547-570 Audit quality and earnings management: evidence from rural and community banks in an emerging economy
by Robert Donaldy & Dianne Massoudi

May 2025, Volume 15, Issue 3

739-760 Examining the effect of corporate social responsibility and audit quality on corporate tax aggressiveness
by Oliver Nyamekye & Edem Emerald Sabah Welbeck & Mawuena Akosua Cudjoe

January 2025, Volume 15, Issue 2

491-516 Audit report readability and information efficiency: evidence from the Tehran Stock Exchange
by Javad Rajabalizadeh & Hannu Schadewitz
517-542 Green reporting and firm performance of listed manufacturing firms in Sub-Saharan Africa (SSA): Does chief executive officer (CEO) cultural origin matter?
by Justina Adams & George Tackie & Anthony Adu-Asare Idun

November 2024, Volume 15, Issue 2

333-359 Assimilating IFRS into Yemen’s accounting curriculum: a diffusion of innovations approach to understanding adoption challenges
by Mohammed A. Al-Bukhrani & Khaled Hussain Saleh Alhawaly
360-384 The professional logics of accounting education in MENA countries: evidence from Egypt and KSA
by Ahmed Diab
385-414 25 Years of scholarly accounting research on the GCC region: looking back for future research roadmap
by Yasean A. Tahat & Ahmed Hassanein & Ahmed R. ElMelegy & Raghid Al Hajj

October 2024, Volume 15, Issue 2

273-305 Risk management committee and earnings management: evidence from an emerging market
by Auwalu Musa & Rohaida Abdul Latif & Jamaliah Abdul Majid
306-332 The nexus of political connections and corporate tax strategies in Pakistan
by Fawad Ahmad & Muhammad Houqe & Tony van Zijl

December 2024, Volume 15, Issue 2

415-443 Monitoring by a single banker and accounting conservatism: evidence from India
by Kavitha Pradeep & Pankaj Kumar Baag
444-465 Gender diversity on boards and earnings forecast accuracy: insights from India
by Sudheer Reddy & Aditya Mohan Jadhav & Krishna Prasad
466-490 Integrated reporting in China: a mission approach
by Xinyu Zhao & Mohamed Omran & Shi-Min How

October 2024, Volume 15, Issue 1

201-223 Suspicious activity reporting in emerging economies: the case of Iran
by Vahid Molla Imeny & Simon D. Norton & Mahdi Moradi & Mahdi Salehi

March 2024, Volume 15, Issue 1

242-270 Does leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa
by Nomanyano Primrose Mnyaka-Rulwa & Joseph Olorunfemi Akande

July 2024, Volume 15, Issue 1

53-83 Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis
by Sylvester Senyo Horvey & Jones Odei-Mensah
84-105 The role of corporate governance on corporate tax avoidance: a developing country perspective
by Guo Yao Koay & Noor Sharoja Sapiei

June 2024, Volume 15, Issue 1

1-28 The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market
by Ameen Qasem
29-52 Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm
by Muhammad Muttaqin & M. Nur A. Birton

August 2024, Volume 15, Issue 1

106-137 School ties between external auditors and audit committee: evidence from the audit fee in Indonesia
by Iman Harymawan & Nurhaliza Sani & Adib Minanurohman & Rohami Shafie
138-175 Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance
by Alexander Muravyev
176-200 Governance disclosure quality and firm performance: empirical evidence from an emerging economy
by Rishi Kapoor Ronoowah & Boopen Seetanah

April 2024, Volume 14, Issue 5

1084-1102 Accountability and legitimacy in the annual reports of Bangladeshi NGOs
by Md. Saiful Alam & Dewan Mahboob Hossain

June 2024, Volume 14, Issue 5

1194-1222 Managements' competence, functional background, control systems, contextual factors of the planning system and cash flow management behaviour in Uganda's tourism firms
by Stephen Korutaro Nkundabanyanga & Patience Nayebare & Frank Kabuye
1223-1251 Improving the prediction of firm performance using nonfinancial disclosures: a machine learning approach
by Usman Sufi & Arshad Hasan & Khaled Hussainey

February 2024, Volume 14, Issue 5

1061-1083 Earnings management using classification shifting of revenues: evidence from Chinese-listed firms
by Ajid ur Rehman & Asad Yaqub & Tanveer Ahsan & Zia-ur-Rehman Rao

January 2024, Volume 14, Issue 5

1020-1040 Accountability at a local community placed in a global context: the case of the Jasmine Village
by Ahmed Diab
1041-1060 Board effectiveness and corporate investment in emerging markets: evidence from the gulf cooperation council countries
by Adam Yahya Jafeel & Ei Yet Chu & Yousif Abdelbagi Abdalla

May 2024, Volume 14, Issue 5

1103-1126 Management earnings forecast and technical innovation: the mediating effects of cost of debt
by Muhammad Bilal Khan & Ernest Ezeani & Hummera Saleem & Muhammad Usman
1127-1155 CEO power and corporate tax avoidance in emerging economies: does ownership structure matter?
by Anissa Dakhli
1156-1175 The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign
by Guoping Liu & Jerry Sun
1176-1193 The commercialisation of microfinance: deploying management control to address institutional complexity
by A.Z. Siti Nazariah & A.K. Siti-Nabiha & Zubir Azhar

October 2023, Volume 15, Issue 1

224-241 The readability and narrative tone of risk and risk management disclosures for South African listed companies
by Zack Enslin & Elda du Toit & Mangwakong Faith Puane

November 2023, Volume 14, Issue 5

970-992 Politically connected business and real earnings management: the moderating role of family control and audit quality
by Mushahid Hussain Baig & Xu Jin & Rizwan Ali

October 2023, Volume 14, Issue 5

937-969 Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms
by Peter Nderitu Githaiga
993-1019 Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam
by Quang Khai Nguyen

August 2023, Volume 14, Issue 4

717-746 The antecedents of COVID-19 contagion on quality of audit evidence in Egypt
by Marwa Farghaly & Mohamed A.K. Basuony & Neveen Noureldin & Karim Hegazy
747-770 The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka
by Mohamed Mihilar Shamil & Dulni Wanya Gooneratne & Dasitha Gunathilaka & Junaid M. Shaikh
771-790 The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange
by Abdulnaser Ibrahim Nour & Mohammad Najjar & Saed Al Koni & Abullateef Abudiak & Mahmoud Ibrahim Noor & Rani Shahwan
791-818 Ecological underpinnings of niche identity and diversity within the profession
by Ani Wilujeng Suryani & Christine Helliar & Amanda Carter
819-854 How do auditor attributes affect bank earnings management? Evidence from Africa
by Yosra Mnif & Imen Slimi

September 2023, Volume 14, Issue 4

855-885 Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
by Md Khokan Bepari & Shamsun Nahar & Abu Taher Mollik & Mohammad Istiaq Azim
886-909 The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market
by Ahmed Diab
910-935 Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry
by Feng Tang

August 2023, Volume 14, Issue 3

612-638 The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya
by Albert Ochien'g Abang'a & Venancio Tauringana
639-658 Military directors and audit fees
by Iman Harymawan & Damara Ardelia Kusuma Wardani & John Nowland
659-691 What do we know about real earnings management in the GCC?
by Mahmoud Alghemary & Basil Al-Najjar & Nereida Polovina
692-713 ESG ratings and corporate financial performance in South Africa
by Emmerson Chininga & Abdul Latif Alhassan & Bomikazi Zeka

June 2023, Volume 14, Issue 3

489-512 CSR information, environmental awareness and CSR diffusion in SMEs of Angola
by Inna Choban de Sousa Paiva & M. Isabel Sánchez-Hernández & Luísa Cagica Carvalho
513-547 CSR disclosure and state ownership: implications for earnings management and market value
by Tatiana Garanina

July 2023, Volume 14, Issue 3

548-584 Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy?
by Gideon Jojo Amos
585-611 CEO power, audit committee effectiveness and earnings quality
by Dorcus Kalembe & Twaha Kigongo Kaawaase & Stephen Korutaro Nkundabanyanga & Isaac Newton Kayongo

February 2023, Volume 14, Issue 1

75-98 Tax avoidance and cost of debt: does integrated report assurance matter?
by Nermine Medhioub & Saoussen Boujelbene
99-124 Corporate governance regulation in regulatory space of a developing country: actors, strategies and outcomes
by Zubair Ahmad & Zeeshan Mahmood
125-156 Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context
by Arpita Ghosh & Nisigandha Bhuyan
157-186 Managerial competences and integrated reporting practices: perception-based evidence from Uganda
by Saphurah Kezaabu & Stephen Korutaro Nkundabanyanga & Juma Bananuka & Frank Kabuye

March 2023, Volume 14, Issue 1

187-219 Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms
by Rupjyoti Saha
220-246 Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia
by Sarah Chehade & David Procházka

January 2023, Volume 14, Issue 1

1-24 The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia
by Riguen Rakia & Maali Kachouri & Anis Jarboui
25-47 Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter?
by Kwadjo Appiagyei & Augustine Donkor
48-74 Performance measurement in urban development: unfolding a case of sustainability KPIs reporting
by Loai Ali Zeenalabden Ali Alsaid & Charles Anyeng Ambilichu

January 2023, Volume 13, Issue 4

760-783 Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets
by Eduardo da Silva Flores & Joelson Oliveira Sampaio & Aziz Xavier Beiruth & Talles Vianna Brugni

March 2023, Volume 13, Issue 4

714-735 Changes in government procurement: COVID-19 as an opportunity for corruption
by Marcela Porporato & Juan Ignacio Ruiz
736-759 Impact of the global pandemic on online accountability practices in INGOs
by Saffet Aras Uygur & Christopher Napier

June 2023, Volume 13, Issue 4

784-805 Internal audit function, audit report lag and audit fee: evidence from the early stage of COVID-19 pandemic
by Iman Harymawan & Fiona Vista Putri

July 2023, Volume 13, Issue 4

825-846 Covid-19 pandemic and online accounting education: the experience of undergraduate accounting students in an emerging economy
by Lexis Alexander Tetteh & Redeemer Krah & Timothy Azaa Ayamga & Leticia Apieleg Ayarna-Gagakuma & Kwasi Offei-Kwafo & Vivian Aku Gbade

August 2022, Volume 13, Issue 5

849-869 Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university
by Nader Elsayed

October 2022, Volume 13, Issue 5

870-897 Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective
by Mohamed Ahmed Abobakr & Magdy Abdel-Kader & Ahmed Fouad Elbayoumi
898-921 Profit, cash flow, and leverage: the case of ASEAN stock market performance during the COVID-19 pandemic
by Yulianti Abbas & Yunieta Anny Nainggolan

December 2022, Volume 13, Issue 5

1000-1024 Institutional structures and strength of auditing and financial reporting standards in Africa
by Vincent Adela & Mac Junior Abeka & George Tackie & Comfort Ama Akorfa Anipa & Deborah Esi Gyanba Mbir & Cornelius Adorm-Takyi