Purpose The Journal of Accounting in Emerging Economies (JAEE), established in 2011,
aims to publish research on contemporary accounting issues in emerging economies. This …

Purpose The purpose of this paper is to examine whether compliance with corporate
governance (CG) requirements has constrained earnings management (EM) for companies …

Due to the threat of recorded business failures arising from weak corporate governance and
low financial reporting quality on the Nigerian economy, this study investigates the effects of …

Penelitian ini bertujuan untuk menganalisis determinan yang mempengaruhi kualitas
pelaporan keuangan yang mencakup leverage, ukuran perusahaan, volatilitas arus kas …

Purpose The purpose of this paper is to examine the determinants of accounting policy
choices under International Accounting Standards (IASs) of listed firms in South Asia …

This study aims to explain the definition of accounting theory. In this case, it is more focused
on positive accounting theory and normative accounting theory. The author uses sources …

The purpose of this study was to investigate the effects of accounting ethics with regards to
its financial reporting quality in South Sudan. Specifically, the study examined the influence …

Purpose The purpose of this paper is to examine associations between observable
characteristics of Chief Financial Officer (CFO) and accounting choices …

Managers as decision makers need to know the relationship between the accounting
procedures and the tools that influence the accounting reports such as stock and bond …

This study aims to understand the accounting effects of the Corona pandemic in more depth
and clarity, where the study explores the accounting choices during the pandemic period …