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Keywords: Uganda
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 585–611.
Published: 14 July 2023
...Dorcus Kalembe; Twaha Kigongo Kaawaase; Stephen Korutaro Nkundabanyanga; Isaac Newton Kayongo Purpose The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda. Design...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (1): 157–186.
Published: 28 February 2023
... are significantly related to IR practices. Design/methodology/approach This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social...
Journal Articles
Juma Bananuka, Stephen Korutaro Nkundabanyanga, Twaha Kigongo Kaawaase, Rachel Katoroogo Mindra, Isaac Newton Kayongo
Journal of Accounting in Emerging Economies (2022) 12 (5): 840–881.
Published: 21 January 2022
...) sustainability reporting standards by Uganda manufacturing companies. Design/methodology/approach Data were collected from manufacturing firms in Uganda using a questionnaire survey to find out their perception of compliance with the GRI standards. Data were analyzed using statistical package for social...
Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (3): 379–398.
Published: 29 May 2020
... between managerial competence and financial performance. Design/methodology/approach We employed cross-sectional and correlational research designs. A questionnaire survey of 304 small businesses in Uganda was utilized. Hypotheses were tested using a bootstrap analysis technique with the aid...
Journal Articles
Journal of Accounting in Emerging Economies (2020) 10 (2): 165–189.
Published: 28 August 2019
... the context of a developing economy, Uganda. Design/methodology/approach Data were collected through a questionnaire survey of 77 SMPs registered with the Institute of Certified Public Accountants of Uganda through their managing partners. The authors utilized multiple regression analysis to test...
Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (4): 502–526.
Published: 24 July 2019
... of international financial reporting standards (IFRS). Design/methodology/approach This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU). Findings Both AC...
Journal Articles
Journal of Accounting in Emerging Economies (2016) 6 (3): 269–290.
Published: 08 August 2016
... create audit quality scales which can be used in assessing perceived audit quality in a developing country context and provide initial evidence of no significant differences between large audit firms and the SMPs regarding audit quality in Uganda. A number of scholars (Carcello et al., 2002...
Journal Articles
Journal of Accounting in Emerging Economies (2014) 4 (2): 134–157.
Published: 01 July 2014
... professionalism would appear to drive rewards, rather than rewards driving professionalism. Professor Samuel K. Sejjaaka can be contacted at: sejjaaka@gmail.com © Emerald Group Publishing Limited 2014 Structural equation modelling Uganda Organizational commitment Professionalism Private...
Journal Articles
Journal of Accounting in Emerging Economies (2013) 3 (2): 125–144.
Published: 28 June 2013
...Stephen K. Nkundabanyanga; Augustine Ahiauzu; Samuel K. Sejjaaka; Joseph M. Ntayi Purpose The present study was carried out with the purpose of establishing a model of effective board governance in Uganda's service sector firms. Design/methodology/approach This study is cross‐sectional...
Journal Articles
Journal of Accounting in Emerging Economies (2013) 3 (1): 65–81.
Published: 22 February 2013
...Stephen Korutaro Nkundabanyanga; Venancio Tauringana; Waswa Balunywa; Stephen Naigo Emitu Purpose The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda...
