Journal of Accounting in Emerging Economies: Volume 8 Issue 1

Ownership dynamics around IFRS adoption: emerging markets context

Manel Hessayri, Malek Saihi

The purpose of this paper is to analyze the firm’s capital market benefits in a high-quality information setting. More specifically, the authors address the question of whether…

Voluntary disclosure in emerging countries: a literature review

Syeliya Md Zaini, Grant Samkin, Umesh Sharma, Howard Davey

The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.

Exploring future accountants’ academic fraud (in)tolerance: Oman evidence

Hairul Suhaimi Nahar

The purpose of this paper is to explore the (in)tolerance level of accounting major students in Oman toward identified integrity destroying academic activities.

Intellectual capital and corporate performance: a case of Indian banks

Ranjit Tiwari, Harishankar Vidyarthi

The purpose of this paper is to explore and explain the linkage between intellectual capital (IC) efficiency of banks and their performance.

Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities: Evidence from a developing economy

William Coffie, Francis Aboagye-Otchere, Alhassan Musah

The purpose of this paper is to examine the effect of corporate governance and degree of multinational activities (DMAs) on corporate social responsibility disclosures (CSRD…

Public accounting vs private accounting, career choice of accounting students in China

Lei Wen, Hongwei (Chris) Yang, Danlu Bu, Lizabeth Diers, Huaqing Wang

Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the…

Institutional pluralism, two publics theory and performance reporting practices in Zambia’s health sector

Joseph Phiri, Pinar Guven-Uslu

The purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging economy…