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Content
June 2021, Volume 12, Issue 1
- 52-76 Investment in outside governance monitoring and real earnings management: evidence from an emerging market
by Belal Ali Abdulraheem Ghaleb & Hasnah Kamardin & Abdulwahid Ahmed Hashed - 77-96 The impact of IFRS on earnings management: evidence from Mexico
by Lisa A. Eiler & Jose Miranda-Lopez & Isho Tama-Sweet - 97-126 Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry
by Kleber Vasconcellos de Oliveira & Paulo Roberto B. Lustosa & Fatima de Souza Freire & Frederico A. de Carvalho
July 2021, Volume 12, Issue 1
- 127-149 Ownership structure, board independence and auditor choice: evidence from GCC countries
by Moncef Guizani & Gaafar Abdalkrim - 150-186 National culture and earnings management in developed and emerging countries
by Dante Baiardo Cavalcante Viana Jr & Isabel Maria Estima Costa Lourenço & Marília Ohlson & Gerlando Augusto S F de Lima - 187-210 Whose cash compensation has more influence on real earnings management, CEOs or CFOs?
by Radwan Alkebsee & Adeeb A. Alhebry & Gaoliang Tian
February 2021, Volume 11, Issue 5
- 714-734 Management accounting practices and efficiency in a Colombian multi-utility conglomerate
by Claudia Barrios Álvarez & Pawan Adhikari & Alina Gómez Mejía
January 2021, Volume 11, Issue 5
- 799-820 Gender budgeting in emerging economies–a systematic literature review and research agenda
by Isabella M. Nolte & Tobias Polzer & Johann Seiwald
August 2021, Volume 11, Issue 5
- 735-751 Risk management factors contributing to transgressions in the procurement practices in South African SOEs
by Lindani Myeza & Naledi Nkhi & Warren Maroun - 752-775 Forensic auditing mechanism and fraud detection: the case of Nigerian public sector
by Ezekiel Oluwagbemiga Oyerogba
June 2021, Volume 11, Issue 5
- 776-798 Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies
by Jan van Helden & Pawan Adhikari & Chamara Kuruppu
May 2021, Volume 11, Issue 5
- 691-713 Public sector financial management reforms in Ghana: insights from institutional theory
by Lexis Alexander Tetteh & Cletus Agyenim-Boateng & Samuel Nana Yaw Simpson & Daniel Susuawu
April 2021, Volume 11, Issue 4
- 533-551 Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy
by Shah Md Taha Islam & Ratan Ghosh & Asia Khatun - 578-609 Board characteristics, auditing characteristics and audit report lag in African Central Banks
by Henry Chalu - 610-631 Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries
by Youcef Mameche & Abdullah Masood - 651-675 Regulatory changes and loan loss provisions management by Chinese banks
by Li Chen & David Emanuel & Lina Z. Li & Mu Yang
May 2021, Volume 11, Issue 4
- 632-650 Determinants of the use of accounting systems in microenterprises: evidence from Chile
by Tonatiuh Najera Ruiz & Pablo Collazzo
March 2021, Volume 11, Issue 4
- 509-532 Natural resource governance, accountability and legitimising propensity: insights from Ghana's oil and gas sector
by Emmanuel Asare & Bruce Burton & Theresa Dunne - 552-577 An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy
by Mamorena Lucia Matsoso & Moses Nyathi & Franklin A. Nakpodia
March 2021, Volume 11, Issue 3
- 395-430 Performance measurement in smart city governance: a case study of an Egyptian city council
by Loai Ali Zeenalabden Ali Alsaid - 431-448 Strategic stakeholder management: investor relations in South Africa
by George Frederick Nel & Pieter Van Aardt Van der Spuy - 449-476 Importing a management accounting concept into the Russian language: a case of resistance from Russian academics
by Alena Golyagina - 477-507 Audit quality implications of regulatory change in South Africa
by Harina Ndaba & Michael Harber & Warren Maroun
February 2021, Volume 11, Issue 3
- 341-366 The accountability process during the centrality of state institutional logics: a case from an African rural context
by Ahmed Diab - 367-394 Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance
by M.N.F. Nuskiya & Athula Ekanayake & Eshani Beddewela & Ali Meftah Gerged
February 2021, Volume 11, Issue 2
- 216-246 Fair value accounting implementation challenges in South Africa
by Anuradha Pandya & Wayne van Zijl & Warren Maroun - 247-277 Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector
by Tamanna Dalwai & Gopalakrishnan Chinnasamy & Syeeda Shafiya Mohammadi - 278-311 How firms' performance mediates the relationship between corporate governance quality and earnings quality?
by Mohammed Adel Elzahaby - 312-339 The likelihood of widespread accounting manipulation within an emerging economy
by Lan Anh Nguyen & Brendan O'Connell & Michael Kend & Van Anh Thi Pham & Gillian Vesty
November 2020, Volume 11, Issue 2
- 176-193 The impact of fair value estimates on audit fees: evidence from the financial sector in Jordan
by Rateb Mohammad Alqatamin & Ernest Ezeani
October 2020, Volume 11, Issue 2
- 149-175 Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda
by Venancio Tauringana - 194-215 Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices
by Venancio Tauringana
August 2020, Volume 11, Issue 1
- 10-26 Social audit, accountability and accounting – an Indian perspective
by Akhila Chawla - 94-121 A historical institutionalist perspective on the persistence of state controls during financial sector reforms: the insightful case of Myanmar
by Sandar Win & Alexander Kofinas - 122-146 Investigating the implementation of and accountability in PPPs: a case study in public water management
by Jean Claude Mutiganda & Matti Skoog & Guiseppe Grossi
September 2020, Volume 11, Issue 1
- 70-93 Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture
by Abdurafiu Olaiya Noah & Pawan Adhikari & Babafemi O. Ogundele & Hassan Yazdifar
November 2020, Volume 11, Issue 1
- 27-48 Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research
by Saiful Alam & Seuwandhi B. Ranasinghe & Danture Wickramasinghe - 49-69 Alternative lenses for viewing how China has built its accounting and auditing profession
by Richard H. Macve
August 2020, Volume 10, Issue 4
- 521-543 Audit adjustments and corporate financing: evidence from Iran
by Mahdi Moradi & Mahdi Salehi & Hossein Tarighi & Mahdi Saravani - 545-573 Board characteristics and foreign equity ownership: evidence from Bangladesh
by Md Mamunur Rashid - 575-599 The three pillars of institutional theory and IFRS implementation in Nigeria
by Igbekele Sunday Osinubi
September 2020, Volume 10, Issue 4
- 601-620 Towards a global model of accounting education – a South African case study
by Ilse Lubbe - 621-636 Readability of sustainability reports: evidence from Indonesia
by Desi Adhariani & Elda du Toit - 637-654 The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine
by Mohammed W.A. Saleh & Rabee Shurafa & Siti Norwahida Shukeri & Abdulnasr Ibrahim Nour & Zaharaddeen Salisu Maigosh - 655-680 Institutional complexity and CSR practices: evidence from a developing country
by Ahmed Diab & Abdelmoneim Bahyeldin Mohamed Metwally
June 2020, Volume 10, Issue 3
- 425-446 Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran
by Hamid Zarei & Hassan Yazdifar & Mohsen Dahmarde Ghaleno & Ramin azhmaneh
July 2020, Volume 10, Issue 3
- 447-464 CSR in the telecom industry of a developing country: employees' perspective
by Emerald Edem Sabah Welbeck & Godfred Matthew Yaw Owusu & Samuel Nana Yaw Simpson & Rita Amoah Bekoe - 465-486 Post-recession share repurchase behaviour by JSE-listed companies: transparent or not?
by Gretha Steenkamp & Nicolene Wesson
May 2020, Volume 10, Issue 3
- 345-377 The perceived association between audit rotation and audit quality: evidence from the UAE
by John Kalimilo Malagila & Ganga Bhavani & Christian Tabi Amponsah - 379-398 Inventory management, managerial competence and financial performance of small businesses
by Laura A. Orobia & Joweria Nakibuuka & Juma Bananuka & Richard Akisimire - 399-424 Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality
by Evgenii Aleksandrov & Anatoli Bourmistrov & Giuseppe Grossi
April 2020, Volume 10, Issue 2
- 243-260 Factors influencing liquidity position of Indian manufacturing companies
by Amit Tripathy & Shigufta Hena Uzma - 277-303 Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy
by Catalin Nicolae Albu & Nadia Albu & Flavius Andrei Guinea & Mathew Tsamenyi
May 2020, Volume 10, Issue 2
- 207-241 The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana
by Edward Nartey & Francis Kwaku Aboagye-Otchere & Samuel Nana Yaw Simpson - 261-276 Investment opportunities, corporate governance quality, and firm performance in the UAE
by Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Tanveer Ahsan & Abdulsalam Alquhaif - 305-319 Female audit partners and accruals quality: evidence from Indonesia
by Gatot Soepriyanto & Pamela Krisky & Yanto Indra & Arfian Zudana
January 2020, Volume 10, Issue 1
- 21-47 How different cost behaviour is in emerging economies? Evidence from Argentina
by María Inés Stimolo & Marcela Porporato - 74-99 Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia
by Wan Masliza Wan Mohammad & Shaista Wasiuzzaman - 100-116 An empirical analysis of the performance of sponsored vs non-sponsored IPOs
by Sheeja Sivaprasad & Roshni Dadhaniya - 117-139 Can self-regulation work in environments of high corruption?
by Fatima Yusuf & Amna Yousaf
August 2019, Volume 10, Issue 3
- 487-518 The effect of royal family members on the board on firm performance in Saudi Arabia
by Zahra AL Nasser
December 2019, Volume 10, Issue 3
- 321-344 Numerical performance information in presidential rhetoric
by Tomi Rajala
September 2019, Volume 10, Issue 2
- 191-205 The institutionalisation of commercialism in the audit profession
by Wenjun Wen
August 2019, Volume 10, Issue 2
- 165-189 Intellectual capital and performance of small and medium audit practices
by Twaha Kigongo Kaawaase & Juma Bananuka & Thomson Peter Kwizina & Jennifer Nabaweesi
December 2019, Volume 10, Issue 1
- 1-20 The link between CSR and earnings quality: evidence from Egypt
by Abobaker Mohmed & Antoinette Flynn & Colette Grey - 48-73 Firm characteristics, innovation, financial resilience and survival of financial institutions
by Stephen Korutaro Nkundabanyanga & Elizabeth Mugumya & Irene Nalukenge & Moses Muhwezi & Grace Muganga Najjemba
September 2019, Volume 10, Issue 1
- 140-164 Determinants of GRI-based sustainability reporting: evidence from an emerging economy
by Nurlan Orazalin & Monowar Mahmood
October 2019, Volume 9, Issue 4
- 449-472 Audit assurance and tax enforcement
by Dengjun Zhang - 527-541 The impact of corporate governance on earnings quality: evidence from Peru
by Mauricio Melgarejo
August 2019, Volume 9, Issue 4
- 567-602 Corporate governance and risk disclosure quality: Tunisian evidence
by Issal Haj Salem & Salma Damak Ayadi & Khaled Hussainey
July 2019, Volume 9, Issue 4
- 473-501 Corporate governance and the timeliness of audited financial statements
by David Mutua Mathuva & Venancio Tauringana & Fredrick J. Otieno Owino - 502-526 Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards
by Juma Bananuka & Arafat Walugyo Kadaali & Veronica Mukyala & Bruno Muramuzi & Zainab Namusobya - 542-566 The ideological character of accounting textbooks
by Irsyadillah Irsyadillah
August 2019, Volume 9, Issue 3
- 386-406 Budgeting and monitoring functions of the Tanzanian Parliament
by Tausi Ally Mkasiwa
June 2019, Volume 9, Issue 3
- 335-365 Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania
by Latifa Hamisi Mbelwa & Pawan Adhikari & Khandakar Shahadat - 366-385 The impact of earnings quality on the association between readability and cost of capital
by Amr Nazieh Ezat - 407-421 The impact of the global economic crisis of 2008 on earnings quality in Mexico
by Jose Miranda-Lopez & Ivan Valdovinos-Hernandez - 422-448 Accounting for disasters
by Cletus Agyenim-Boateng & Kofi Oduro-Boateng
April 2019, Volume 9, Issue 3
- 314-334 Continuity and change in development discourses and the rhetoric role of accounting
by Kelum Jayasinghe & Shahzad Uddin
March 2019, Volume 9, Issue 2
- 182-207 The effectiveness of management accounting systems: evidence from financial organizations in Iran
by Reza Ghasemi & Hamid Reza Habibi & Masomeh Ghasemlo & Meisam Karami - 208-236 The interplay between ideological resistance and management control: an Egyptian case study
by Ahmed Diab & Ahmed Aboud
April 2019, Volume 9, Issue 2
- 237-250 Audit management, need for closure and detection of misstatements
by Mojtaba Safipour Afshar & Omid Pourheidari & Bakr Al-Gamrh & Asghar Afshar Jahanshahi - 251-267 The relationship between audit quality and risk taking toward value creation in Indonesia
by Mangesti Sri & Solimun Solimun - 268-286 Environmental reporting practices and performance of timber firms in Ghana
by Samuel Kwaku Agyei & Benjamin Yankey - 287-312 A meta-analysis approach for determinants of effective factors on audit quality
by Mahdi Salehi & Mohamad Reza Fakhri Mahmoudi & Ali Daemi Gah
March 2019, Volume 9, Issue 1
- 2-27 Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies
by Ahmed A. Sarhan & Collins G. Ntim - 28-50 Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh
by Salah Uddin Rajib & Pawan Adhikari & Mahfuzul Hoque & Mahmuda Akter - 51-74 Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia
by Isuru Manawadu & Anna Che Azmi & Aslam Mohamed - 75-102 The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure
by Łukasz Matuszak & Ewa Różańska & Małgorzata Macuda - 103-125 Credit ratings and audit opinion: evidence from Tunisia
by Hanen Moalla & Rahma Baili - 126-147 NPM reforms and institutional characteristics in developing countries
by Mouhcine Tallaki & Enrico Bracci - 148-180 Personal and moral intensity determinants of ethical decision-making
by Collins Sankay Oboh
October 2018, Volume 8, Issue 4
- 476-494 Power, trust and control
by Mostafa Kamal Hassan & Samar Mouakket
November 2018, Volume 8, Issue 4
- 426-441 Accrual management and expected stock returns in India
by Ajit Dayanandan & Jaspreet Kaur Sra - 442-458 The impact of social, environmental and corporate governance disclosures on firm value
by Ahmed Aboud & Ahmed Diab - 459-475 Attitudes towards accounting and intention to major in accounting: a logistic regression analysis
by Rita Amoah Bekoe & Godfred Matthew Yaw Owusu & Charles Gyamfi Ofori & Anthony Essel-Anderson & Edem Emerald Welbeck - 495-513 Allocation of internally generated corporate cash flow in Africa
by Henry Agyei-Boapeah & Michael Machokoto - 514-526 Bangladesh accountants and Continuing Professional Development
by Abdel Karim Halabi & Mohammad Salahuddin Chowdhury
July 2018, Volume 8, Issue 3
- 302-326 Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors
by Evgenii Aleksandrov & Konstantin Timoshenko - 327-351 The development of accounting practices and the adoption of IFRS in selected MENA countries
by Pran Krishansing Boolaky & Kamil Omoteso & Masud Usman Ibrahim & Ismail Adelopo - 352-368 External auditor type, discretionary accruals and investors’ reactions
by Sara Abdallah - 369-386 Board characteristics and microfinance institutions’ performance
by Usman Shettima & Nazam Dzolkarnaini - 412-424 Researching accounting
by Hasri Mustafa
August 2018, Volume 8, Issue 3
- 387-411 On the regulatory changes in government accounting development in Indonesia
by Pran Krishansing Boolaky & Nitri Mirosea & Kishore Singh
May 2018, Volume 8, Issue 2
- 166-184 Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector
by Salima Yassia Paul & Cherif Guermat & Susela Devi - 185-204 The effect of political connections on companies’ performance and value
by Anis Maaloul & Raïda Chakroun & Sabrine Yahyaoui - 205-222 Gender diversity on boards and forward-looking information disclosure: evidence from Jordan
by Zakaria Ali Aribi & Rateb Mohammad Alqatamin & Thankom Arun - 223-243 An empirical analysis of the characteristics of savings and credit cooperatives participating in the reporting excellence awards in Kenya
by David Mutua Mathuva - 244-278 Human resources disclosures by African and Caribbean companies
by Anthony Roger Bowrin - 279-299 The extent of segmental reporting and its value relevance: cross-country evidence
by Ghassan H. Mardini & Yasean A. Tahat & David M. Power
February 2018, Volume 8, Issue 1
- 2-28 Ownership dynamics around IFRS adoption: emerging markets context
by Manel Hessayri & Malek Saihi - 29-65 Voluntary disclosure in emerging countries: a literature review
by Syeliya Md Zaini & Grant Samkin & Umesh Sharma & Howard Davey - 66-83 Exploring future accountants’ academic fraud (in)tolerance: Oman evidence
by Hairul Suhaimi Nahar - 84-105 Intellectual capital and corporate performance: a case of Indian banks
by Ranjit Tiwari & Harishankar Vidyarthi - 106-123 Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities
by William Coffie & Francis Aboagye-Otchere & Alhassan Musah - 124-140 Public accounting vs private accounting, career choice of accounting students in China
by Lei Wen & Hongwei (Chris) Yang & Danlu Bu & Lizabeth Diers & Huaqing Wang - 141-162 Institutional pluralism, two publics theory and performance reporting practices in Zambia’s health sector
by Joseph Phiri & Pinar Guven-Uslu
November 2017, Volume 7, Issue 4
- 422-427 Accounting and governance in Africa – contributions and opportunities for further research
by Teerooven Soobaroyen & Mathew Tsamenyi & Haresh Sapra - 428-444 The impact of corporate governance code on earnings management in listed non-financial firms
by Erick Rading Outa & Paul Eisenberg & Peterson K. Ozili - 445-467 The effects of board experience and independence on mitigating agency conflict
by Ebenezer Agyemang Badu & Kingsley Opoku Appiah - 468-485 Audit report qualification/modification
by Hanen Moalla - 486-506 State of government accounting in Ghana and Benin: a “tentative” account
by Philippe Jacques Codjo Lassou
August 2017, Volume 7, Issue 3
- 294-317 Corporate governance and internal controls over financial reporting in Ugandan MFIs
by Irene Nalukenge & Ven Tauringana & Joseph Mpeera Ntayi - 318-336 Coercive pressures on occupational health and safety disclosures
by Fitra Roman Cahaya & Stacey Porter & Greg Tower & Alistair Brown - 337-351 Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt
by Ahmed Anis - 352-368 IFRS convergence and revisions: value relevance of accounting information from East Africa
by Erick Rading Outa & Peterson Ozili & Paul Eisenberg - 369-398 Intellectual capital disclosure and corporate market value: does board diversity matter?
by Mutalib Anifowose & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar - 399-420 The complementary/substitution effects of post-privatization corporate governance mechanisms on firm performance in selected MENA countries
by Amira Ben Hassoun & Chaker Aloui
May 2017, Volume 7, Issue 2
- 154-172 How is managerial remuneration determined in India?
by Lakhwinder Singh Kang & Payal Nanda - 173-189 IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market
by Walaa Wahid Elkelish - 190-224 Corporate governance, Islamic governance and earnings management in Oman
by Mohamed I. Elghuweel & Collins G. Ntim & Kwaku K. Opong & Lynn Avison - 225-248 Neopatrimonialism, good governance, corruption and accounting in Africa
by Trevor Hopper - 249-265 The determinants of corporate voluntary disclosure policy
by Mohamed Chakib Kolsi - 266-291 The extent of voluntary corporate disclosure in the Egyptian Stock Exchange
by Hany Kamel & Emad Awadallah
February 2017, Volume 7, Issue 1
- 2-15 Audit prices and Big 4 fee premiums: further evidence from Thailand
by Thanyawee Pratoomsuwan - 16-34 Sticky cost behavior: evidence from Egypt
by Awad Elsayed Awad Ibrahim & Amr Nazieh Ezat - 35-60 The determinants of corporate internet reporting in Egypt: an exploratory analysis
by Ahmed H. Ahmed & Bruce M. Burton & Theresa M. Dunne - 61-89 In the name of others: an investigation of earnings management motives in Egypt
by Nargis Makhaiel & Michael Sherer - 90-107 How much does valuation model choice matter? Target price accuracy of PE and DCF model in Asian emerging markets
by Samie Ahmed Sayed - 108-133 Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country
by Mohammad Nurunnabi - 134-152 The moderating effect of culture on e-filing taxes: evidence from India
by Syed Kashif Raza Zaidi & Cassy Daniels Henderson & Gaurav Gupta
November 2016, Volume 6, Issue 4
- 314-339 Management control system, leadership and gender ideology
by Sujoko Efferin & Dianne Frisko & Meliana Hartanto - 340-371 New public management and budgeting practices in Tanzanian Central Government
by Andrew Goddard & Tausi Ally Mkasiwa - 372-387 Managing accruals for income smoothing: empirical evidence from Pakistan
by Raheel Safdar & Chen Yan - 388-407 Political costs and earnings management: evidence from Tunisia
by Mouna Ben Rejeb Attia & Naima Lassoued & Anis Attia - 408-428 The role of monitoring mechanisms towards company’s performance
by Romlah Jaffar & Zaleha Abdul-Shukor - 429-448 The effect of board of directors and audit committee effectiveness on internet financial reporting
by Hasan Bin-Ghanem & Akmalia M. Ariff - 449-474 Cultural politics of enterprise lending and controls in closely held banks
by Candauda Arachchige Saliya & Kelum Jayasinghe
August 2016, Volume 6, Issue 3
- 206-231 On the tax-accounting linkage in the European emerging context
by Adela Deaconu & Dan Dacian Cuzdriorean - 232-253 Satisfaction gap in public sector financial reporting
by Maria Krambia-Kapardis & Colin Clark & Anastasios Zopiatis - 254-268 The stock market’s reaction to accounting information: the cases of Chile and Peru
by Mauricio Melgarejo & Eduardo Montiel & Luis Sanz - 269-290 Audit quality differences amongst audit firms in a developing economy
by Twaha K. Kaawaase & Mussa Juma Assad & Ernest G Kitindi & Stephen Korutaro Nkundabanyanga - 291-312 Social capital, networks and interlocked independent directors: a Mexican case
by Carlos Rafael Avina-Vazquez & Shahzad Uddin
May 2016, Volume 6, Issue 2
- 94-110 Why some small businesses ignore austere working capital management routines
by Laura Aseru Orobia & Kesseven Padachi & John C. Munene - 111-137 Determinants of risk disclosure compliance in Malawi: a mixed-method approach
by Venancio Tauringana & Lyton Chithambo - 138-155 Effective audit committee, audit quality and earnings management
by Inaam ZGARNI & Khmoussi HLIOUI & Fatma ZEHRI - 156-178 Preparedness of the entities for the IFRS for SMEs: an emerging country case
by Merve Kiliç & Ali Uyar & Başak Ataman - 179-202 Earnings management and macroeconomic crises
by Eduardo Flores & Elionor Farah Jreige Weffort & Aldy Fernandes da Silva & L. Nelson G. Carvalho
February 2016, Volume 6, Issue 1
- 2-12 The accuracy of management profit forecasts in IPO prospectuses
by Tanweer Hasan & Muliaman Hadad & Kamran Ahmed - 13-32 Determinants of audit report lag: evidence from Palestine
by Yousef Mohammed Hassan - 33-49 Adoption of and compliance with IFRS in developing countries
by Khaled Samaha & Hichem Khlif - 50-68 Local accounting firms’ pricing responses to entry of the Big Four accounting firms into China
by Vikram Desai & Bixia Xu & Tao Zeng - 69-90 The impact of IFRS on financial statement data in Greece
by Ervin L Black & Anastasia Maggina
November 2015, Volume 5, Issue 4
- 382-394 Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India
by Barri Litt & Vikram Desai & Renu Desai - 395-423 Performance measurement systems in auditing firms
by Mohamed Hegazy & Myada Tawfik - 424-456 Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities
by Abeid Francis Gaspar & Tausi Ally Mkasiwa - 457-478 Ownership structures influence on audit fee
by Sherliza Puat Nelson & Nurul Farha Mohamed-Rusdi - 479-506 The influence of family and government-controlled firms on goodwill impairment
by Noraini binti Omar & Norman Mohd-Saleh & Mohd Fairuz Md Salleh & Kamran Ahmed
August 2015, Volume 5, Issue 3
- 250-268 Board involvement in corporate performance: evidence from a developing country
by Chaminda Wijethilake & Athula Ekanayake & Sujatha Perera - 269-298 Explaining management accounting practices and strategy in Thailand
by Sirinuch Nimtrakoon & Michael Tayles - 299-324 The impact of income smoothing on earnings quality in emerging markets
by Moade Fawzi Shubita - 325-349 Determinants of the quality of disclosed earnings and value relevance across transitional Europe
by Sheraz Ahmed - 350-380 The implications of the revised code of corporate governance on firm performance
by Abdifatah Ahmed Haji & Sanni Mubaraq
May 2015, Volume 5, Issue 2
- 150-169 Earnings management and evolution of the banking regulation
by Sarra Hamza Elleuch & Nelia Boulila Taktak - 170-183 Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry
by Ranjit Tiwari & Harish Kumar Singla - 184-201 Separation of cash flow rights and control rights and debt among Malaysian family firms
by Norhidayah Abdullah & Wee Ching Pok - 202-221 Attitude, learning environment and current knowledge enhancement of accounting students in Malaysia
by Soon-Yau Foong & Choo-Hong Khoo - 222-246 Political connections: a threat to auditor independence?
by Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Rashidah Abdul Rahman
February 2015, Volume 5, Issue 1
- 2-34 Comprehensiveness of internet reporting by Caribbean companies
by Anthony R. Bowrin - 35-50 Does ownership structure affect the degree of corporate financial distress in China?
by Dan Hu & Haiyan Zheng - 51-69 Corporate social and environmental disclosure and corporate performance
by Hichem Khlif & Achraf Guidara & Mohsen Souissi - 70-121 IFRS adoption strategies and theories of economic development
by Hakim Ben Othman & Anas Kossentini - 122-147 The perception of earnings management motivations in Saudi public firms
by Murya Habbash & Salim Alghamdi
July 2014, Volume 4, Issue 2
- 134-157 Professionalism, rewards, job satisfaction and organizational commitment amongst accounting professionals in Uganda
by Samuel K. Sejjaaka & Twaha K. Kaawaase - 158-174 Internet financial reporting in an emerging economy: evidence from Jordan
by Munther T. Momany & Husam-Aldin N. Al-Malkawi & Ebrahim A. Mahdy - 175-196 An empirical analysis of the determinants of the cash conversion cycle in Kenyan listed non-financial firms
by David Mutua Mathuva - 197-219 Family firms, family generation and performance: evidence from an emerging economy
by Mohammad Badrul Muttakin & Arifur Khan & Nava Subramaniam - 220-239 Ownership structure and innovative behavior
by Waleed Omri & Audrey Becuwe & Jean-Charles Mathe - 240-256 Audit pricing and product differentiation in small private firms: evidence from Thailand
by Mahbub Zaman & Jaravee Chayasombat
February 2014, Volume 4, Issue 1
- 2-21 Convergence of corporate governance in Malaysia and Thailand
by Syed Abdulla Al Mamun & Yousre Badir - 22-56 Developing corporate accounting regulation in Libya past and future challenges
by Essa El-Firjani & Karim Menacere & Roger Pegum - 57-78 What influence dividend decisions of firms in Sub-Saharan African?
by Anastacia C. Arko & Joshua Abor & Charles K.D. Adjasi & Mohammed Amidu - 79-96 Board characteristics, external auditing quality and earnings management
by Neila Boulila Taktak & Ibtissem Mbarki - 97-116 Professional accounting education programmes in South Africa and India
by Lesley Stainbank & Devi Dutt Tewari - 117-130 Effects of board and ownership structure on corporate performance
by Houda Arouri & Mohammed Hossain & Mohammad Badrul Muttakin
June 2013, Volume 3, Issue 2
- 88-114 Evidence on the nature, extent and determinants of disclosures in Libyan banks’ annual reports
by Musa Kribat & Bruce Burton & Louise Crawford - 115-124 Successful turnaround strategy: Thailand evidence
by Robert T. Evans & Thanida Chitnomrath & Theo Christopher - 125-144 A model for effective board governance in Uganda's services sector firms
by Stephen K. Nkundabanyanga & Augustine Ahiauzu & Samuel K. Sejjaaka & Joseph M. Ntayi