Purpose: The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries....

Purpose: The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA). Design/methodology/approach: The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of...

Purpose: The purpose of this study is to investigate how state regulations become ineffective in holding corporations accountable for environmental degradation in an emerging economy context, with a specific focus on oil and gas and cement industry in Nigeria. Design/methodology/approach: The...

Purpose: The purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka. Design/methodology/approach: This paper offers an...

Purpose: Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy. However, governments in these countries have been reluctant to relinquish the pre-existing controls on economy and...

Purpose: The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda. Design/methodology/approach: This study is cross-sectional. Data were collected through a questionnaire survey of 194 companies...

Purpose: This study investigates the association between the estimates of fair value and external auditor's fees. Design/methodology/approach: Based on a sample of 32 Jordanian financial companies listed on the Amman Stock Exchange (ASE) over the period 2005–2018. We employ random effect...

Purpose: This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued regulation POJK 51/2017 concerning the implementation of sustainable...

Purpose: The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other. Design/methodology/approach: Theoretically, the study...

Purpose: The purpose of this study is to empirically examine the effect of board multiple directorships and chief executive officer (CEO) characteristics on firm performance among nonfinancial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016....