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...

Includes research papers that examines 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,...

Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and...

Purpose of paper – This paper sets out to introduce the special issue on corporate governance in less developed and emerging economies. It summarises and reflects on themes and findings raised in the papers in the volume. Design/methodology/approach – The findings reported in the paper are...

Introduction to corporate governance in less developed and emerging economies / Mathew Tsamenyi, Shahzad Uddin -- A study of corporate governance disclosure and its country-level determinants in the emerging markets / Hakim Ben Othman, Daniel Zeghal -- Corporate governance, dual language...