Journal of Accounting in Emerging Economies: Volume 7 Issue 3

Corporate governance and internal controls over financial reporting in Ugandan MFIs

Irene Nalukenge, Ven Tauringana, Joseph Mpeera Ntayi

The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs…

Coercive pressures on occupational health and safety disclosures

Fitra Roman Cahaya, Stacey Porter, Greg Tower, Alistair Brown

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs).

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

Ahmed Anis

The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt.

IFRS convergence and revisions: value relevance of accounting information from East Africa

Erick Rading Outa, Peterson Ozili, Paul Eisenberg

The purpose of this paper is to examine the relative value relevance of accounting information arising from the adoption of converged and revised International Accounting…

Intellectual capital disclosure and corporate market value: does board diversity matter?

Mutalib Anifowose, Hafiz Majdi Abdul Rashid, Hairul Azlan Annuar

The purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and…

The complementary/substitution effects of post-privatization corporate governance mechanisms on firm performance in selected MENA countries

Amira Ben Hassoun, Chaker Aloui

The purpose of this paper is to expand understanding of the determinants of performance in newly privatized firms by empirically examining the interaction effect of internal…