Purpose The purpose of this paper is to reflect on how best to design, implement and assess accounting reforms in Africa. Design/methodology/approach A cross-disciplinary literature review. Findings Whilst neopatrimonialism inhibits optimal development, some forms do not block it. Such...

Purpose The purpose of this paper is to identify the factors affecting firm voluntary disclosure policy adopted by a sample of 25 UAE companies listed on the Abu Dhabi Securities Exchange (ADX) for the period 2010-2014. Design/methodology/approach The author computes a weighted disclosure index...

Covers -- Editorial advisory board -- Accounting and governance in Africa - contributions and opportunities for further research -- The impact of corporate governance code on earnings management in listed non-financial firms -- The effects of board experience and independence on mitigating...