Earlycite

Research Article August 14 2026
Short-term managerial focus and carbon disclosure strategy: behavioral agency evidence on government scrutiny and investor sentiment
Yijun Huo; Mianzhi Yang
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-10-2025-0581
View articletitled, Short-term managerial focus and carbon disclosure strategy: behavioral agency evidence on government scrutiny and investor sentiment
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Research Article August 6 2026
The bright side of imitative innovation: evidence from an analysis of audit pricing
Nutao Yu; Ruichen Miao; Hanwen Chen; Jiani Wang
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-07-2025-0380
View articletitled, The bright side of imitative innovation: evidence from an analysis of audit pricing
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Research Article July 22 2026
Executive committees and accounting restatement: evidence from unique environment
Asma AlKhayari; Iram Ansari; Baban Eulaiwi; Ahmed Al-Hadi
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-07-2025-0386
View articletitled, Executive committees and accounting restatement: evidence from unique environment
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Research Article July 22 2026
Digital stakeholder engagement and corporate hypocrisy: an institutional perspective from top active social media countries
Sintia Farach Dhiba; Dianne Frisko Koan
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-08-2025-0440
View articletitled, Digital stakeholder engagement and corporate hypocrisy: an institutional perspective from top active social media countries
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Research Article July 22 2026
Do financial restatements matter to investors? Evidence from South Africa
Nomthandazo Jwara; Ailie Charteris
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-12-2024-0539
View articletitled, Do financial restatements matter to investors? Evidence from South Africa
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Research Article July 14 2026
Institutionalising corporate governance: contradictions, negotiated compromises and unintended consequences
Zubair Ahmad; Zeeshan Mahmood
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-12-2025-0753
View articletitled, Institutionalising corporate governance: contradictions, negotiated compromises and unintended consequences
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Research Article July 10 2026
Bigger board, stronger oversight? How board size moderates the relationship between managerial discretion and corporate governance disclosure in takaful companies
Siti Jeslyn Hasan; Wan Amalina Wan Abdullah; Fahru Azwa Mohd Zain
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-11-2025-0677
View articletitled, Bigger board, stronger oversight? How board size moderates the relationship between managerial discretion and corporate governance disclosure in takaful companies
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Research Article July 9 2026
Elevating fair value disclosures in emerging markets: harnessing the power of IFRS-9 classification criteria in Middle-Eastern commercial banks
Doaa Al-Jamal; Lenka Krupova; Khaled Hussainey
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-09-2025-0509
View articletitled, Elevating fair value disclosures in emerging markets: harnessing the power of IFRS-9 classification criteria in Middle-Eastern commercial banks
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Research Article July 8 2026
How intellectual capital transmits ESG benefits? A moderated mediation analysis of audit quality in ASEAN firms
Thi Hanh Dung Truong; Thanh Thuy Ngoc Tran; Thi Hong Minh Ho; Thuy Xuan Ho; Thuan Quoc Pham; Thi Thanh Truc To; Hoang Dieu Hien Nguyen; Nhan My Le
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-12-2025-0699
View articletitled, How intellectual capital transmits ESG benefits? A moderated mediation analysis of audit quality in ASEAN firms
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Research Article July 8 2026
CEO career horizon and financial reporting timeliness: the moderating role of CEO characteristics
Moncef Guizani
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-11-2025-0625
View articletitled, CEO career horizon and financial reporting timeliness: the moderating role of CEO characteristics
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Research Article July 7 2026
The management accounting paradox: adoption-efficiency mismatch in Nepal's manufacturing sector
Rewan Kumar Dahal; Dipendra Karki; Mahananda Chalise; Binod Ghimire; Surendra Prasad Joshi
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-09-2025-0537
View articletitled, The management accounting paradox: adoption-efficiency mismatch in Nepal's manufacturing sector
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Research Article June 30 2026
The impact of manager reputation incentive, and manager conservatism on accrual-based earnings management: understanding managers' gender
Arash Arianpoor; Ahmad Abdollahi
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-06-2025-0292
View articletitled, The impact of manager reputation incentive, and manager conservatism on accrual-based earnings management: understanding managers' gender
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Research Article June 25 2026
Integrated reporting quality and firm value: the moderating role of investment efficiency in an emerging market
Neungruthai Petcharat; Panpen Sittipatna; Pavithra Shetty
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-09-2025-0552
View articletitled, Integrated reporting quality and firm value: the moderating role of investment efficiency in an emerging market
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Literature Review June 23 2026
Corporate tax avoidance in the digital economy: a systematic review and bibliometric analysis with implications for emerging economies
S. Elavarasi; P.V. Thayyib
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-09-2025-0543
View articletitled, Corporate tax avoidance in the digital economy: a systematic review and bibliometric analysis with implications for emerging economies
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Research Article June 22 2026
Exploring isomorphic tendencies in AfroCentric accounting research abstracts 1966–2021
Louella J. Moore
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-07-2025-0334
View articletitled, Exploring isomorphic tendencies in AfroCentric accounting research abstracts 1966–2021
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Research Article June 19 2026
Revisiting the real earnings management and corporate performance nexus: new insights from Eisenegger and Imhof's reputation theory
Sulaiman Ademola Oreshile; Mustapha Tosin Balogun; Ayobami Folarin Elegunde
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-12-2025-0730
View articletitled, Revisiting the real earnings management and corporate performance nexus: new insights from Eisenegger and Imhof's reputation theory
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Research Article June 15 2026
Fair value measurement and audit fees: evidence from emerging market banks
Yiğit Bora Şenyiğit; Ceren Özveren
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-08-2025-0435
View articletitled, Fair value measurement and audit fees: evidence from emerging market banks
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Research Article June 8 2026
From green knowledge to innovation: the transformation mechanisms of environmental management accounting and ESG management
Hien Vo Van; Malik Abu Afifa; Duong Van Bui
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-08-2025-0499
View articletitled, From green knowledge to innovation: the transformation mechanisms of environmental management accounting and ESG management
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Research Article June 5 2026
IAS 19 and the selection of discretionary actuarial assumptions: the case of Brazil
Laryssa Cristhina Batista Freitas; João Vinícius França Carvalho
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-03-2025-0125
View articletitled, IAS 19 and the selection of discretionary actuarial assumptions: the case of Brazil
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Research Article May 26 2026
The impact of voluntary joint audits on earnings management: a perspective from the emerging market of Kuwait
Souod Alazemi; Mohammad Nasser Almarzouq; Hessa Alrifai; Ahmad F. AlQassar
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-07-2024-0320
View articletitled, The impact of voluntary joint audits on earnings management: a perspective from the emerging market of Kuwait
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Research Article May 25 2026
Financial inclusion-related corporate communication of Bangladeshi banks: a moral legitimacy perspective
Dewan Mahboob Hossain; Raihan Sobhan; Md. Saiful Alam; Mohammed Mehadi Masud Mazumder
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-04-2025-0202
View articletitled, Financial inclusion-related corporate communication of Bangladeshi banks: a moral legitimacy perspective
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Research Article May 22 2026
Financial reporting quality and capital structure: Do financial constraints matter?
Qadri Al-Jabri
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-11-2025-0654
View articletitled, Financial reporting quality and capital structure: Do financial constraints matter?
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Research Article May 22 2026
Unveiling environmental transparency: do firm attributes moderate the relationship between environmental performance and environmental risk disclosure quality?
Edem Emerald Sabah Welbeck; Foster Junior Osei; Derrick Dela Kudzordzi; Gideon Sossah
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-11-2025-0651
View articletitled, Unveiling environmental transparency: do firm attributes moderate the relationship between environmental performance and environmental risk disclosure quality?
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Research Article May 20 2026
How financial constraints intensify audit opinion shopping at the firm and partner levels: evidence from an emerging market
Ali Daemi; Reza Ghodusian
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-04-2025-0172
View articletitled, How financial constraints intensify audit opinion shopping at the firm and partner levels: evidence from an emerging market
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Research Article May 13 2026
Economic uncertainty and earnings management coupled with corruption in developing economies
Martha Coleman; Abdul-Rashid Abdul-Rahaman; Lydia Nyankom Takyi; Kingsley Anfom
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-05-2025-0250
View articletitled, Economic uncertainty and earnings management coupled with corruption in developing economies
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Research Article May 7 2026
Do demographic characteristics of directors and commissioners affect the level of cybersecurity disclosure in Indonesian banking?
Arief Rahman; Aditya Pandu Wicaksono; Tiyas Kurnia Sari; Muhammad Fadhly Rizky Octavio; Zahron Abdurrahman; Noorfaiz Athallah Koeswandana; Hanifah Zahra
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-01-2025-0016
View articletitled, Do demographic characteristics of directors and commissioners affect the level of cybersecurity disclosure in Indonesian banking?
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Research Article May 5 2026
Balancing doubt and readiness: how professional skepticism, experience and technology readiness shape data analytics usage among accountants in Ghana
Edem Emerald Sabah Welbeck; Derrick Dela Kudzordzi
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-01-2025-0035
View articletitled, Balancing doubt and readiness: how professional skepticism, experience and technology readiness shape data analytics usage among accountants in Ghana
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Research Article April 21 2026
Does audit report readability influence audit report delay? The moderating role of the audit firm
Saher Aqel
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-05-2025-0232
View articletitled, Does audit report readability influence audit report delay? The moderating role of the audit firm
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Research Article April 20 2026
Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies
Emon Kalyan Chowdhury
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-08-2025-0431
View articletitled, Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies
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Research Article April 13 2026
Internal accounting controls, financial reporting quality and profitability in resource-constrained firms: a mediation analysis
Mario de la Puente; Jose Torres; Hernan Guzman; Heidy Rico; Nelvis Navarro
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-07-2025-0367
View articletitled, Internal accounting controls, financial reporting quality and profitability in resource-constrained firms: a mediation analysis
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Research Article April 10 2026
Pre-empting regulation: motivations, challenges, and organisational learning in voluntary sustainability reporting in Indonesia
Yudhistira Dharma Putra; Amir Michael
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-03-2025-0133
View articletitled, Pre-empting regulation: motivations, challenges, and organisational learning in voluntary sustainability reporting in Indonesia
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Research Article April 9 2026
Does promoters' share-pledging deteriorate the quality of reported earnings? Evidence from the Indian market
Rohith Radhakrishnan; Geetha E.; Himanshu Joshi
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-11-2024-0482
View articletitled, Does promoters' share-pledging deteriorate the quality of reported earnings? Evidence from the Indian market
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Research Article April 3 2026
Bridging perceived environmental uncertainty, information technology quality and firm performance: the mediating role of advanced management accounting tools in an emerging market
Yen Hai Vu; Minh Hoang Thi Mai; Malik Muneer Abu Afifa
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-12-2024-0549
View articletitled, Bridging perceived environmental uncertainty, information technology quality and firm performance: the mediating role of advanced management accounting tools in an emerging market
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Research Article March 31 2026
The causal impact of the IFRS adoption roadmap on the value relevance of accounting information: evidence from Vietnam
Hung Ngoc Dang
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-08-2025-0428
View articletitled, The causal impact of the IFRS adoption roadmap on the value relevance of accounting information: evidence from Vietnam
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Research Article March 27 2026
Water resource tax and corporate cost stickiness: evidence from China’s reform
Nizhou Yu; Duan Liu; Hong Wan; Chang Chen
Journal of Accounting in Emerging Economies (2026) https://doi.org/10.1108/JAEE-07-2025-0365
View articletitled, Water resource tax and corporate cost stickiness: evidence from China’s reform
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