...Martha Coleman; Abdul-Rashid Abdul-Rahaman; Lydia Nyankom Takyi; Kingsley Anfom Purpose This study looks at the influence of economic uncertainty and corruption on accrual earnings management, taking into consideration the moderation of the board structure index. Design/methodology/approach...

...Marcela Porporato; Juan Ignacio Ruiz Purpose Explore the factors making emergency procurement more prone to corruption by advancing explanations for when rules and transparency are relaxed allowing corrupt practices to emerge. Describe institutional factors, such as corruption syndrome (Johnston...

... the direction of the association between Brazilian PCON firms and their level of information disclosed in the fight against corruption. This study is conducted in a developing country with a weak judicial system where board members or directors with political connections can operate without any oversights...

... of political will, outdated regulations and the manipulation of the regulators, all have played a part in preventing corporations from being accountable for their activities. In addition, the widespread elite corruption in the country has provided corporations with leeway to manipulate their environmental...

... and usefulness of mandatory corporate disclosure regulation, voluntary disclosure practices, and capacity of regulators to enhance dissemination of corporate information in a developing country with high levels of political corruption and cronyism through an in-depth research. Fatima Yusuf can be contacted...

... for better outcomes. © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Corruption Ghana Decoupling Benin Government accounting Neo-patrimonialism Philippe Jacques Codjo Lassou can be contacted at: laph2@yahoo.fr Accounting plays...

...@sussex.ac.uk © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Corruption Accounting Good governance African politics Neopatrimonialism Until recently accounting researchers have neglected links between accounting, corruption and underdevelopment...