... an overview of joint audits in Kuwait; Section 3 presents a literature review; Section 4 describes the study's data and design; and Sections 5 , 6 , and 7 present the results, discussion, and conclusion, respectively. Audit regulation Developing countries Earnings management Earnings quality...

.... Social implications This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators...

...Yosra Mnif; Yosra Gafsi Purpose This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018. Design...

...Zubair Ahmad; Zeeshan Mahmood Purpose This study seeks to deepen the understanding of the political process underlying the establishment and evolution of corporate governance (CG) regulations in a developing country. Design/methodology/approach Drawing on regulatory space concept (Hancher...

...Tausi Ally Mkasiwa Purpose This paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public university in Tanzania, a developing country. Design/methodology/approach The data...

... countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries. Design/methodology/approach The study was undertaken using a desk-based review of management perceptions-based research literature...

...Khaled Samaha; Hichem Khlif Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research. Design/methodology/approach...

..., investment opportunity sets, taxes, agency costs, size, leverage and risk. H3.  Lintner's (1956) model explains the dividend level paid by companies in SSA. Dr Mohammed Amidu can be contacted at: amidu@ug.edu.gh © Emerald Group Publishing Limited 2014 Developing countries...

... Participation Developing countries Accounting regulation Accounting standard setting Libya accounting Accounting regulation is important because published accounting information users need to be able to have confidence that the information is a fair representation and has not been manipulated...

... of the career‐choice factors in pursuing accounting discipline focuses largely on developed countries such as the USA (e.g. Paolillo and Estes, 1982 ; Cohen and Hanno, 1993), the UK (e.g. Horowitz and Riley, 1990 ; Fisher and Murphy, 1995), New Zealand (e.g. Ahmed et al., 1997 ; Tan and Laswad...

... format, to explain what drives audit fees in a developing country setting. It also is the first to compute audit concentration in a developing country context. This is the first paper to present audit fee trend in real terms, i.e. inflation adjusted, client size adjusted, and so on. AKM Waresul Karim...

...Pawan Adhikari; Frode Mellemvik Purpose The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries. Design/methodology/approach The ideas...

... practices. It also finds that IAFs in emerging countries converge more rapidly to best practices than IAFs in developed countries. Finally, the use of the Institute of Internal Auditors' (IIA) Standards and an external quality assessment in the past three years are found to be positively and significantly...