Journal of Accounting in Emerging Economies
Issue(s) available: 53 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 1
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Credit confidence: the impact of disclosure quality and audit quality on bank ratings in emerging economies
Rami Salem, Ernest Ezeani, Ali Meftah Gerged, Bilal BilalThis study aims to examine how banks’ credit ratings can be driven by the quality of the disclosed financial and nonfinancial information in emerging economies.
Audit quality and earnings management: evidence from rural and community banks in an emerging economy
Robert Donaldy, Dianne MassoudiThis paper provides insights into the impact of audit quality on restraining earnings management of rural and community banks (RCBs) in an emerging economy.
Integrated reporting in China: a mission approach
Xinyu Zhao, Mohamed Omran, Shi-Min HowDrawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in…
Green reporting and firm performance of listed manufacturing firms in Sub-Saharan Africa (SSA): Does chief executive officer (CEO) cultural origin matter?
Justina Adams, George Tackie, Anthony Adu-Asare IdunThe purpose of this study is to investigate the relationship between green reporting and firm performance and how this relationship varies across various chief executive officers'…
Audit report readability and information efficiency: evidence from the Tehran Stock Exchange
Javad Rajabalizadeh, Hannu SchadewitzThis study investigates the impact of audit reports’ readability on informational efficiency within the Tehran Stock Exchange (TSE), emphasizing challenges in an emerging market…
Monitoring by a single banker and accounting conservatism: evidence from India
Kavitha Pradeep, Pankaj Kumar BaagThis paper aims to investigate the effect of bank monitoring on conditional conservative accounting of Indian listed firms. Drawing on bank monitoring and relationship lending…
Gender diversity on boards and earnings forecast accuracy: insights from India
Sudheer Reddy, Aditya Mohan Jadhav, Krishna PrasadThis paper explores the relationship between gender diversity on corporate boards and the accuracy of analysts’ earnings forecasts. The study focuses on gender-diverse boards as…
25 Years of scholarly accounting research on the GCC region: looking back for future research roadmap
Yasean A. Tahat, Ahmed Hassanein, Ahmed R. ElMelegy, Raghid Al HajjThis study aims to provide an exhaustive review and analysis of accounting research conducted on the Gulf Cooperation Council (GCC) countries.
The nexus of political connections and corporate tax strategies in Pakistan
Fawad Ahmad, Muhammad Houqe, Tony van ZijlExtant literature investigating the tax payment behaviour of politically connected firms largely supports the notion that politically connected firms have tax sheltering…
Risk management committee and earnings management: evidence from an emerging market
Auwalu Musa, Rohaida Abdul Latif, Jamaliah Abdul MajidThis study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria.
The professional logics of accounting education in MENA countries: evidence from Egypt and KSA
Ahmed DiabThis study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading…
Assimilating IFRS into Yemen’s accounting curriculum: a diffusion of innovations approach to understanding adoption challenges
Mohammed A. Al-Bukhrani, Khaled Hussain Saleh AlhawalyThis study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a…
ISSN:
2042-1168e-ISSN:
2042-1176ISSN-L:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin