.... According to Buvanendra et al. (2017) , emerging markets differ from developed markets in terms of economic, institutional, cultural and corporate governance-related differences, as well as other residual noneconomic differences; these differences raise the question of whether the findings...

... KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam. Nguyen Vinh Khuong is the corresponding author and can be contacted...

...Abdallah A.S. Fayad; Arifatul Husna Binti Mohd Ariff; Sue Chern Ooi; Ali H.I. Aljadba; Khaldoon Albitar Purpose This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market. Design/methodology/approach This study includes a sample...

... governance mechanisms, namely, insider ownership and institutional ownership, in the CSR-FC relationship. Originality/value Few studies in the literature investigate the impact of CSR on FC. To the best of the authors’ knowledge, this is the first study of its kind in an emerging market to empirically...

...Erekle Pirveli Purpose This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements...

... regarding various issues. Capital structure Debts Shareholder equity ESG performance Emerging market In light of the growing global interest in sustainable development, firms are seeking to enhance their long-term strategies aimed at improving their environmental, social and governance (ESG...

... variable. It also supplements prior literature by examining the combined factors, such as PCs and DFE, on CFP in an emerging market. Yet, such a democratic process worsened the problem of corruption, especially in the poorest countries. For instance, after the Revolution, Tunisia witnessed a surge...

... and the trends in IR disclosure practice in an emerging market, Malaysia, by providing a comparative analysis of the IR disclosure level (IRDL) and IR disclosure quality (IRDQ). Design/methodology/approach The current study has developed a comprehensive IR disclosure index based on the international...

... in an emerging market, and the results of this study may give strength to Tunisian as well as other developing countries. Anis Jarboui can be contacted at: anisjarboui@yahoo.fr © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate governance External...