Purpose: The purpose of this paper is to examine the impact of environmental, social, and governance (ESG) practices disclosure and firm value in the Egyptian context. This is done through investigating the influence of being listed and ranked in the Egyptian Corporate Responsibility Index on...

Purpose: The purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service organisation from an emerging market country, the United Arab Emirates (UAE). Design/methodology/approach: The authors’...

Purpose: Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private...

Purpose: The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks. Design/methodology/approach:...

Purpose: The purpose of this paper is to investigate, in an Egyptian context, the external auditor type (Big 4 vs local) implications on reporting quality proxied by discretionary accruals (DA) and also examine whether auditor type impacts the market’s pricing of DA, where pricing is...

Purpose: The purpose of this paper is to examine how managers of African firms, operating in environments characterised by less developed capital markets and weak institutional structures, make use of their internally generated cash flows. Design/methodology/approach: The authors use a panel...

Purpose: The purpose of this paper is to examine the effect of companies’ political connections (PCs) on their financial and stock performance, as well as on their market values. Design/methodology/approach: A sample of non-financial companies listed on the Tunis Stock Exchange (TSE) between...

Purpose: The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and...

Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing...

Purpose The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs) in Uganda. Design/methodology/approach This study was cross-sectional and correlational. In all, 70 Ugandan...