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1-7 of 7
Keywords: Nigeria
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (1): 86–114.
Published: 25 November 2025
... of accountants strongly rationalize FFR, with above-average moral intensity assessments. Each component of moral intensity significantly predicts their rationalization, highlighting its key psychological influence. Research limitations/implications The study uses data collected from Nigeria to represent...
Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (2): 273–305.
Published: 10 October 2024
...Auwalu Musa; Rohaida Abdul Latif; Jamaliah Abdul Majid Purpose This study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria. Design/methodology/approach The study used a sample of 365 firm-year observations of Nigerian-listed nonfinancial...
Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (1): 70–93.
Published: 10 September 2020
... and gas and cement industry in Nigeria. Design/methodology/approach The study draws on capture theory to bring out the factors that have rendered redundant the state intervention to make corporations accountable for their environmental activities. The research setting is the oil and gas and cement...
Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (4): 575–599.
Published: 26 August 2020
...Igbekele Sunday Osinubi Purpose This study explores the effects of the three pillars of institutional theory in shaping the activities of institutional entrepreneurs and other social actors during International Financial Reporting Standards (IFRS) implementation in Nigeria. Design/methodology...
Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (1): 148–180.
Published: 06 March 2019
... implications The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria. Originality/value The paper provides support for Kohlberg’s cognitive reasoning and moral...
Journal Articles
Journal of Accounting in Emerging Economies (2018) 8 (3): 369–386.
Published: 27 July 2018
...Usman Shettima; Nazam Dzolkarnaini Purpose The purpose of this paper is to examine the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-country studies may be biased owing to a failure to control for country...
Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (3): 369–398.
Published: 14 August 2017
...Mutalib Anifowose; Hafiz Majdi Abdul Rashid; Hairul Azlan Annuar Purpose The purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and to test the moderating effect of religious...
