Journal of Accounting in Emerging Economies: Volume 14 Issue 1

The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia

Riguen Rakia, Maali Kachouri, Anis Jarboui

This study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and…

Integrated reporting quality and sustainability performance: does firms' environmental sensitivity matter?

Kwadjo Appiagyei, Augustine Donkor

This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior…

Performance measurement in urban development: unfolding a case of sustainability KPIs reporting

Loai Ali Zeenalabden Ali Alsaid, Charles Anyeng Ambilichu

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional…

Tax avoidance and cost of debt: does integrated report assurance matter?

Nermine Medhioub, Saoussen Boujelbene

This study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on…

Corporate governance regulation in regulatory space of a developing country: actors, strategies and outcomes

Zubair Ahmad, Zeeshan Mahmood

This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country.

Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context

Arpita Ghosh, Nisigandha Bhuyan

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…

Managerial competences and integrated reporting practices: perception-based evidence from Uganda

Saphurah Kezaabu, Stephen Korutaro Nkundabanyanga, Juma Bananuka, Frank Kabuye

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the…

Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms

Rupjyoti Saha

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD…

Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia

Sarah Chehade, David Procházka

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

Book review: Is outcome-based budgeting in governments of emerging economies promising?

Sara Giovanna Mauro, Jan van Helden