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Journal of Accounting in Emerging Economies Cover Image for Volume 16, Issue 2
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Volume 16,
Issue 2,
1 April 2026
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Volume 16, Issue 1, January 2026

About the Journal of Accounting in Emerging Economies

The Journal of Accounting in Emerging Economies provides an authoritative overview of accounting research and progress in emerging economies. The journal encourages research relevant to development policy makers.

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Do demographic characteristics of directors and commissioners affect the level of cybersecurity disclosure in Indonesian banking?
Balancing doubt and readiness: how professional skepticism, experience and technology readiness shape data analytics usage among accountants in Ghana
Does audit report readability influence audit report delay? The moderating role of the audit firm
Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies
Internal accounting controls, financial reporting quality and profitability in resource-constrained firms: a mediation analysis
Open access articles
April 09 2026
Does promoters' share-pledging deteriorate the quality of reported earnings? Evidence from the Indian market
Rohith Radhakrishnan, Geetha E. et al.
March 23 2026
Do common auditors mitigate classification shifting in the family business groups? Evidence from emerging economy
Sattar Khan, Marian Suplata
February 11 2026
Internal organisational value systems, green banking practices and firm performance: empirical evidence from banks
Benedict Sheehy, Habib Zaman Khan et al.
February 03 2026
Narcissistic executives and auditing practices: evidence from an emerging economy
Md Mustafizur Rahaman, Raihan Sobhan et al.
November 28 2025
Impact of COVID-19 on audit fees in Chinese family firms: exploring the roles of ownership, management and directorship
Jahidur Rahman, Li Yuchen et al.

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Editor(s):
Professor Shahzad Uddin

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