...Asheq Rahman; Sureshchandra Ramachandra; Jayesh Karsan Vekaria Purpose This study examines the influence of directors' tribal affiliations, an indigenous informal institutional feature, on the accounting quality of companies listed on the Nairobi Securities Exchange (NSE), Kenya. Design...

...Ana Isabel Morais; Ana Fialho; Andreia Dionísio Purpose The purpose of this paper is to provide empirical evidence regarding the classification of European countries based on accounting quality metrics. The authors investigate whether the grouping of countries based on accounting quality levels...