Journal of Accounting in Emerging Economies

Retraction notice: CEO power and corporate tax avoidance in emerging economies: does ownership structure matter?

The professional logics of accounting education in MENA countries: evidence from Egypt and KSA

This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading…

25 Years of scholarly accounting research on the GCC region: looking back for future research roadmap

This study aims to provide an exhaustive review and analysis of accounting research conducted on the Gulf Cooperation Council (GCC) countries.

Assimilating IFRS into Yemen’s accounting curriculum: a diffusion of innovations approach to understanding adoption challenges

This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a…

The nexus of political connections and corporate tax strategies in Pakistan

Extant 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

This study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria.

Suspicious activity reporting in emerging economies: the case of Iran

Countries with high levels of corruption can experience collusion between powerful elites and accountants to conceal, disguise and clean the proceeds of criminality. This study…

School ties between external auditors and audit committee: evidence from the audit fee in Indonesia

This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the…

The role of corporate governance on corporate tax avoidance: a developing country perspective

This study examines the role of corporate governance on corporate tax avoidance from the developing country perspective of Malaysia.

Governance disclosure quality and firm performance: empirical evidence from an emerging economy

This study examines the types, quality, and financial effects of explanations for non-compliance (NCEs) with corporate governance codes.

Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis

This study examines the linear and non-linear effects of enterprise risk management (ERM) and corporate governance (CG) on insurers’ risk-taking behaviour.

Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance

This article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to…

Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm

This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within…

The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market

This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

Does leverage influence the impact of pay gaps on performance in listed retail and mining firms? Evidence from South Africa

Agency theory motivated this study, posing that leverage mitigates the agency problem. The aim was to examine whether leverage influences the relationship between…

The readability and narrative tone of risk and risk management disclosures for South African listed companies

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to…