Journal of Accounting in Emerging Economies: Volume 10 Issue 3

Numerical performance information in presidential rhetoric: Comparing Estonia and Lithuania

Tomi Rajala

Presidents have constitutional powers and are incentivized to use performance information that is essential to economic leadership practices. However, presidents have not…

The perceived association between audit rotation and audit quality: evidence from the UAE

John Kalimilo Malagila, Ganga Bhavani, Christian Tabi Amponsah

The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a…

Inventory management, managerial competence and financial performance of small businesses

Laura A. Orobia, Joweria Nakibuuka, Juma Bananuka, Richard Akisimire

The purpose of this study is twofold (1) to establish the relationship between inventory management, managerial competence and financial performance and (2) to test whether…

Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality

Evgenii Aleksandrov, Anatoli Bourmistrov, Giuseppe Grossi

The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time.

Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran

Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno, Ramin azhmaneh

The purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports…

CSR in the telecom industry of a developing country: employees' perspective

Emerald Edem Sabah Welbeck, Godfred Matthew Yaw Owusu, Samuel Nana Yaw Simpson, Rita Amoah Bekoe

The study examines employee perceptions of CSR relating to stakeholders in the telecommunication industry of Ghana. It also analyses the variations in CSR practices among the…

Post-recession share repurchase behaviour by JSE-listed companies: transparent or not?

Gretha Steenkamp, Nicolene Wesson

Share repurchases are increasingly employed in South Africa. Disclosure on share repurchases in annual reports is poor, and a high percentage of share repurchases are not…

The effect of royal family members on the board on firm performance in Saudi Arabia

Zahra AL Nasser

The purpose of this paper is to empirically examine the effect of royal family members on firm performance of publicly listed companies in Saudi Arabia.