Journal of Accounting in Emerging Economies: Volume 10 Issue 2

Intellectual capital and performance of small and medium audit practices: The interactive effects of professionalism

Twaha Kigongo Kaawaase, Juma Bananuka, Thomson Peter Kwizina, Jennifer Nabaweesi

The purpose of this paper is to examine the interactive effects of professionalism in the relationship between intellectual capital (IC) and performance of small and medium audit…

The institutionalisation of commercialism in the audit profession: How auditors constitute the commercial self in a large Chinese audit firm

Wenjun Wen

Previous literature on the commercialisation of the audit profession has focused on the coercive force of macro-institutional structures. The purpose of this paper is to focus on…

The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana

Edward Nartey, Francis Kwaku Aboagye-Otchere, Samuel Nana Yaw Simpson

This paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain…

Factors influencing liquidity position of Indian manufacturing companies

Amit Tripathy, Shigufta Hena Uzma

The purpose of this paper is to investigate the increasing demand for corporate liquidity and examines the various factors influencing the cash position of firms in India. The…

Investment opportunities, corporate governance quality, and firm performance in the UAE

Bakr Al-Gamrh, Ku Nor Izah Ku Ismail, Tanveer Ahsan, Abdulsalam Alquhaif

This paper examines the influence of investment opportunities on firm performance and evaluates corporate governance practices in the United Arab Emirates (UAE) to determine…

Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy

Catalin Nicolae Albu, Nadia Albu, Flavius Andrei Guinea, Mathew Tsamenyi

This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions…

Female audit partners and accruals quality: evidence from Indonesia

Gatot Soepriyanto, Pamela Krisky, Yanto Indra, Arfian Zudana

This study examines the association between accruals quality and gender of the firm's audit engagement partner in Indonesia. Specifically, prior studies provide evidence that…