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Keywords: Accounting regulation
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (4): 835–850.
Published: 21 August 2025
... 2025 05 05 2025 21 06 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Financial reporting Saudi Arabia Small and medium-sized entities Accounting regulation Institutional logics Why do some economies adopt International...
Journal Articles
Journal of Accounting in Emerging Economies (2014) 4 (1): 22–56.
Published: 25 February 2014
...Essa El-Firjani; Karim Menacere; Roger Pegum Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi...
