1 - 6 of 6 articles
PurposeThe purpose of this paper is to review and reflect on the contributions of the Journal of Accounting in Emerging Economies’ special issue on accounting and governance in Africa.Design/methodology/approachThe themes and contributions from the accepted papers are identified and discussed in...
PurposeThe purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya.Design/methodology/approachUsing a panel data of 338-firm year’s observations between 2005 and 2014, the...
PurposeThe purpose of this paper is to investigate the impact of board experience and independence on mitigating agency conflict between shareholders and managers.Design/methodology/approachThis paper uses a panel data of 137 firms listed on stock exchanges in Ghana and Nigeria over a period of...
PurposeThe purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity in predicting audit report qualifications (qualified audit opinion) and audit report modifications (qualified...
PurposeThe purpose of this paper is to examine the state of government accounting in Ghana and Benin using neo-patrimonial and organizational façade lenses.Design/methodology/approachThe study used two country case studies that engaged with stakeholders including donors, civil society,...
PurposeThe purpose of this paper is to investigate the effect of various corporate governance mechanisms such as board structure, ownership structure and debt level on the demand for better external audit quality.Design/methodology/approachUsing a sample of 142 non-financial Moroccan companies,...
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