Journal of Accounting in Emerging Economies: Volume 9 Issue 4

Audit assurance and tax enforcement: A comparative study of Central-Eastern European countries

Dengjun Zhang

The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the…

Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firms

David Mutua Mathuva, Venancio Tauringana, Fredrick J. Otieno Owino

The nature of corporate governance (CG) mechanisms in an entity may influence the timeliness of the audited annual report. The purpose of this paper is to argue that the “quality”…

Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards

Juma Bananuka, Arafat Walugyo Kadaali, Veronica Mukyala, Bruno Muramuzi, Zainab Namusobya

The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial…

The impact of corporate governance on earnings quality: evidence from Peru

Mauricio Melgarejo

The purpose of this paper is to explore whether firms with good corporate governance practices in countries with high levels of political and economic uncertainty, such as Peru…

The ideological character of accounting textbooks: Insights from Indonesian accounting lecturers

Irsyadillah Irsyadillah

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of…

Corporate governance and risk disclosure quality: Tunisian evidence

Issal Haj Salem, Salma Damak Ayadi, Khaled Hussainey

The purpose of this paper is to investigate the potential influence of corporate governance mechanisms on risk disclosure quality in Tunisia.