Journal of Accounting in Emerging Economies: Volume 14 Issue 4

The antecedents of COVID-19 contagion on quality of audit evidence in Egypt

Marwa Farghaly, Mohamed A.K. Basuony, Neveen Noureldin, Karim Hegazy

This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka

Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka, Junaid M. Shaikh

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange

Abdulnaser Ibrahim Nour, Mohammad Najjar, Saed Al Koni, Abullateef Abudiak, Mahmoud Ibrahim Noor, Rani Shahwan

The purpose of this research is to examine the impact of governance mechanisms on corporate failure.

Ecological underpinnings of niche identity and diversity within the profession

Ani Wilujeng Suryani, Christine Helliar, Amanda Carter

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…

How do auditor attributes affect bank earnings management? Evidence from Africa

Yosra Mnif, Imen Slimi

This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks.

Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik, Mohammad Istiaq Azim

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing…

The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market

Ahmed Diab

This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an…

Fair value estimates of investment property, corporate governance and audit pricing: evidence from the Hong Kong real estate industry

Feng Tang

Following the adoption of International Financial Reporting Standards (IFRS), firms are required to recognize gains or losses from investment property revaluation in the income…