Research in Accounting in Emerging Economies

Shahzad Uddin, Mathew Tsamenyi, Shahzad Uddin, Mathew Tsamenyi

• Publisher: Emerald Group Publishing Limited
• Year: 2010
• ISBN:
  9780857244529
• Topic: Business
• Subtopic: Accounting
• Index: Business

Accounting research in emerging economies has been growing significantly over the last two decades due to the increasing recognition of the roles that accounting systems play in these environments. Globalization of capital markets and competition; the emergence of international accounting standards and structural adjustment programmes have all brought accounting issues in emerging economies to the fore. Research papers in the current volume have highlighted the implications of the aforementioned issues. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etc. The papers published in this volume have provided us the opportunities to further engage with wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting reforms in areas such as accounting standards, disclosures, and corporate governance in both the public and private sectors in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.

Table of contents

• Front cover
• Research in accounting in emerging economies
• Copyright page
• Contents
• List of contributors
• List of reviewers
• Call for papers
• About the Volume
• Chapter 1. A trail of unintended consequences: Management accounting information in a volatile environment
• Chapter 2. A new institutional analysis of IFRSs adoption in Egypt: A case study of loosely coupled rules and routines
• Chapter 3. The relationship between auditor size and audit fees: further evidence from big four market shares in emerging economies
• Chapter 4. Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory study
• Chapter 5. Analysis of the determinants of corporate social responsibility disclosure in the annual reports of Tunisian listed firms
• Chapter 7. Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh
• Chapter 8. The adoption of IPSASs in South Asia: A comparative study of seven countries
• Chapter 9. The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from Bangladesh
• Chapter 10. The adoption of accrual accounting in the Indonesian public sector
• Chapter 11. Toward IFRS: economic consequences of accounting convergence in an emerging economy