Journal of Accounting in Emerging Economies: Volume 13 Issue 5

Belief perseverance in students’ perceptions of accounting in a distance-learning environment: evidence from a GCC university

Nader Elsayed

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and…

Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective

Mohamed Ahmed Abobakr, Magdy Abdel-Kader, Ahmed Fouad Elbayoumi

This paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability…

Profit, cash flow, and leverage: the case of ASEAN stock market performance during the COVID-19 pandemic

Yulianti Abbas, Yunieta Anny Nainggolan

The coronavirus disease 2019 (COVID-19) outbreak in the first quarter of 2020 has caused a severe decline in stock markets worldwide. While prior studies in developed markets…

IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador

Nesrine Sassi, Salma Damak-Ayadi

The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized…

Firm characteristics and forward-looking disclosure: the moderating role of gender diversity

Samir Ibrahim Abdelazim, Abdelmoneim Bahyeldin Mohamed Metwally, Saleh Aly Saleh Aly

The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by…

Political connection, family ownership and corporate philanthropy: empirical evidence from Jordan

Husam Ananzeh, Malek Hamed Alshirah, Ahmad Farhan Alshira'h, Huthaifa Al-Hazaima

A key goal of this research is to examine empirically whether politically connected board members are likely to impact corporate philanthropy. A further goal of this study is to…

Institutional structures and strength of auditing and financial reporting standards in Africa

Vincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir, Cornelius Adorm-Takyi

The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.