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...

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation, its influence on accounting in DCs, and identifies important...