Journal of Accounting in Emerging Economies: Volume 10 Issue 4

Audit adjustments and corporate financing: evidence from Iran

Mahdi Moradi, Mahdi Salehi, Hossein Tarighi, Mahdi Saravani

Independent auditors play an important role in increasing the reliability of financial information by giving their professional opinion on the financial statements of business…

Board characteristics and foreign equity ownership: evidence from Bangladesh

Md Mamunur Rashid

The purpose of this study is to examine the effect of board characteristics on foreign equity ownership (FEO) in the listed public limited companies of Bangladesh.

The three pillars of institutional theory and IFRS implementation in Nigeria

Igbekele Sunday Osinubi

This study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during International…

Towards a global model of accounting education – a South African case study

Ilse Lubbe

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Readability of sustainability reports: evidence from Indonesia

Desi Adhariani, Elda du Toit

This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia…

The effect of board multiple directorships and CEO characteristics on firm performance: evidence from Palestine

Mohammed W.A. Saleh, Rabee Shurafa, Siti Norwahida Shukeri, Abdulnasr Ibrahim Nour, Zaharaddeen Salisu Maigosh

The purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among…

Institutional complexity and CSR practices: evidence from a developing country

Ahmed Diab, Abdelmoneim Bahyeldin Mohamed Metwally

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions…