Items where Division is "Faculty of Social Sciences > Essex Business School > Essex Accounting Centre" and Year is 2021

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Adhikari, Pawan and Kuruppu, Chamara and Ouda, Hassan and Grossi, Giuseppe and Ambalangodage, Dayananda (2021) Unintended Consequences in Implementing Public Sector Accounting Reforms in Emerging Economies: Evidence from Egypt, Nepal and Sri Lanka. International Review of Administrative Sciences, 87 (4). pp. 870-887. DOI https://doi.org/10.1177/0020852319864156

Agrizzi, Dila and Soobaroyen, Teerooven and Alsalloom, Abeer (2021) Spatiality and accounting: The case of female segregation in audit firms. Accounting, Organizations and Society, 93. p. 101238. DOI https://doi.org/10.1016/j.aos.2021.101238

Ahmed, Md Shoaib (2021) Who cares? These are (not) my problems! Accounting, Auditing & Accountability Journal, 34 (8). pp. 1934-1935. DOI https://doi.org/10.1108/AAAJ-10-2021-127

Alam, Md Samsul and Islam, Md Shahidul and Shahzad, Syed Jawad Hussain and Bilal, Shazia (2021) Rapid rise of life expectancy in Bangladesh: Does financial development matter? International Journal of Finance and Economics, 26 (4). pp. 4918-4931. DOI https://doi.org/10.1002/ijfe.2046

Alawattage, Chandana and Azure, John De-Clerk (2021) Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform. Critical Perspectives on Accounting, 78. p. 102075. DOI https://doi.org/10.1016/j.cpa.2019.02.002

Almusaad, Nada S (2021) Understanding the factors that influence the IFRS adoption and translation from a Strong Structuration Theory perspective. PhD thesis, University of Essex.

Alrashidi, Rasheed (2021) Essays on access to finance: A case study of Indian firms. PhD thesis, University of Essex.

Alrashidi, Rasheed and Baboukardos, Diogenis and Arun, Thankom (2021) Audit fees, non-audit fees and access to finance: Evidence from India. Journal of International Accounting, Auditing and Taxation, 43. p. 100397. DOI https://doi.org/10.1016/j.intaccaudtax.2021.100397

Alvarez, Claudia and Adhikari, Pawan and Mejia, Alina (2021) Management Accounting Practices and efficiency in a Colombian Multi-Utility Conglomerate. Journal of Accounting in Emerging Economies, 11 (5). pp. 714-734. DOI https://doi.org/10.1108/JAEE-02-2020-0045

Anagnostopoulou, Seraina C and Gounopoulos, Dimitrios and Malikov, Kamran and Pham, Hang (2021) Earnings management by classification shifting and IPO survival. Journal of Corporate Finance, 66. p. 101796. DOI https://doi.org/10.1016/j.jcorpfin.2020.101796

Arun, Shoba and Arun, Thankom (2021) Cracking IT: Negotiating Working-Class Gender Capital through Group Enterprises in India. Work, Employment and Society. 095001702110549-095001702110549. DOI https://doi.org/10.1177/09500170211054951

Arun, Thankom and Adhikari, Pawan and Mohan, Ram (2021) Learning accountability in the public sector: the experience of Kerala. Financial Accountability and Management, 37 (2). pp. 184-203. DOI https://doi.org/10.1111/faam.12248

Arun, Thankom and Girardone, Claudia and Piserà, Stefano (2021) ESG issues in emerging markets and the role of banks. Working Paper. Essex Finance Centre Working Papers. (Unpublished)

Arun, Thankom and Jayasinghe, Kelum and Ashraf, Muhammed (2021) Guest editorial Accounting, Accountability and Global Development: Key perspectives. Journal of Accounting in Emerging Economies, 11 (1). pp. 1-9. DOI https://doi.org/10.1108/JAEE-01-2021-232

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Baboukardos, Diogenis and Beddewela, Eshani and Soobaroyen, Teerooven (2021) Highlighting some ‘blind spots’: Mapping the theoretical underpinnings of sustainability accounting and management research in Emerging and Developing Economies. Sustainability Accounting, Management and Policy Journal. DOI https://doi.org/10.1108/SAMPJ-06-2021-0219 (In Press)

Baboukardos, Diogenis and Gaia, Silvia and She, Chaoyuan (2021) Social performance and social media activity in times of pandemic: evidence from COVID-19-related Twitter activity. Corporate Governance, 21 (6). pp. 1271-1289. DOI https://doi.org/10.1108/cg-09-2020-0438

Baboukardos, Diogenis and Mangena, Musa and Ishola, Abdullahi (2021) Integrated thinking and sustainability reporting assurance: International evidence. Business Strategy and the Environment, 30 (4). pp. 1580-1597. DOI https://doi.org/10.1002/bse.2695

Barbera, Carmela and Jones, Martin and Korac, Sanja and Saliterer, Iris and Steccolini, Ileana (2021) Local government strategies in the face of shocks and crises: the role of anticipatory capacities and financial vulnerability. International Review of Administrative Sciences, 87 (1). pp. 154-170. DOI https://doi.org/10.1177/0020852319842661

Bose, Udichibarna and Arun, Thankom and Arun, Shoba (2021) Do Information Networks Benefit Households with Female Heads? Economic Modelling, 103. p. 105613. DOI https://doi.org/10.1016/j.econmod.2021.105613

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Capalbo, Francesco and Watkins, David and Steccolini, Ileana and Alvino, Federico (2021) Editorial: IPSASB and academia: a promising co-operation. Public Money and Management, 41 (3). pp. 181-183. DOI https://doi.org/10.1080/09540962.2021.1873593

Carter, David and Warren, Rebecca (2021) Economic Re-colonisation: Financialisation, Indigeneity and the Epistemic Violence of Resolution. Political Geography, 84. p. 102284. DOI https://doi.org/10.1016/j.polgeo.2020.102284

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Denedo, Mercy and Egbon, Osamuyimen (2021) Africa, from the past to the present: Moving the critical environmental accounting research on Africa forward. In: Routledge Handbook of Environmental Accounting. Routledge, 265 - 275.

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Ghaffoori, Arsalan (2021) Understanding the Institutionalization of Corruption and the Role of Accounting in Rentier States: A Case Study of Kurdistan Region of Iraq (KRI). PhD thesis, University of Essex.

Ghattas, Peter and Soobaroyen, Teerooven and Marnet, Oliver (2021) Charting the development of the Egyptian accounting profession (1946-2016): An analysis of the State-Profession dynamics. Critical Perspectives on Accounting, 78. p. 102159. DOI https://doi.org/10.1016/j.cpa.2020.102159

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Ishaque, Maria (2021) Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis. Journal of Business Ethics, 169 (3). pp. 537-555. DOI https://doi.org/10.1007/s10551-019-04284-8

Ishaque, Maria and Attah-Boakye, Rexford and Yusuf, Fatima (2021) Behavioural Framework for Managing Conflict of Interests in Professional Accounting Firms. British Journal of Management, 33 (2). pp. 1071-1086. DOI https://doi.org/10.1111/1467-8551.12490

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Jayasinghe, Kelum (2021) Constructing Constructivism in Management Accounting Education: Reflections from a Teaching Cycle with Innovative Learning Elements. Qualitative Research in Accounting and Management, 18 (2). pp. 282-309. DOI https://doi.org/10.1108/QRAM-05-2020-0067

Jayasinghe, Kelum and Adhikari, Pawan and Wynne, Andy and Malagila, John and Abdurafiu, Noah and Soobaroyen, Teerooven (2021) Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective. Critical Perspectives on Accounting, 78. p. 102246. DOI https://doi.org/10.1016/j.cpa.2020.102246

Jayasinghe, Kelum and Jayasinghe, Tarosha and Wijethilake, Uhayasiri Chaminda Bandara and Adhikari, Pawan (2021) Bio-Politics and Calculative Technologies in COVID Governance: Reflections From England. International Journal of Health Policy and Management, 11 (10). pp. 2189-2197. DOI https://doi.org/10.34172/ijhpm.2021.134

Joseph, KJ and Kakarlapudi, Kiran Kumar and Arun, Thankom (2021) Reconciling higher productivity with innovation paradox mode of learning and innovation in India’s manufacturing sector. Innovation and Development, 11 (2-3). pp. 323-342. DOI https://doi.org/10.1080/2157930X.2021.1988421

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Kend, Michael and Leoni, Giulia and Florio, Cristina and Gaia, Silvia (2021) EU Audit Reforms: Analysing different impacts in the UK and Italy. Technical Report. ICAEW.

Kotzinos, Apostolos and Psychoyios, Dimitrios and Vlastakis, Nikolaos (2021) The impact of ICT diffusion on sovereign cost of debt. International Journal of Banking, Accounting and Finance, 12 (1). pp. 16-51. DOI https://doi.org/10.1504/IJBAAF.2021.111802 (In Press)

Kuruppu, Chamara and Adhikari, Pawan and van Helden, Jan (2021) Editorial – A plea for changing directions of public sector accounting research in emerging economies. Journal of Accounting in Emerging Economies, 11 (5). pp. 677-690. DOI https://doi.org/10.1108/JAEE-11-2021-337

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Lassou, Philippe and Hopper, Trevor H and Soobaroyen, Teerooven (2021) Financial controls to control corruption in an African country: insider experts within an enabling environment. Financial Accountability and Management, 37 (2). pp. 107-123. DOI https://doi.org/10.1111/faam.12240

Leoni, Giulia and Lai, Alessandro and Stacchezzini, Riccardo and Steccolini, Ileana and Brammer, Stephen and Linnenluecke, Martina and Demirag, Istemi (2021) Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic. Accounting Auditing and Accountability Journal, 34 (6). pp. 1305-1319. DOI https://doi.org/10.1108/aaaj-05-2021-5279

Li, XiaoJiao and Ahmed, Rizwan and Than, Ei Thuzar and Ishaque, Maria and Huynh, Toan Luu Duc (2021) Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China. International Journal of Finance and Economics. DOI https://doi.org/10.1002/ijfe.2562

Li, Xinxiang and Soobaroyen, Teerooven (2021) Accounting, Ideological and Political Work and Chinese Multinational Operations: A Neo-Gramscian Perspective. Critical Perspectives on Accounting, 74. p. 102160. DOI https://doi.org/10.1016/j.cpa.2020.102160

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Mahmood, Zeeshan and Uddin, Shahzad (2021) Institutional logics and practice variations in sustainability reporting: evidence from an emerging field. Accounting Auditing and Accountability Journal, 34 (5). pp. 1163-1189. DOI https://doi.org/10.1108/aaaj-07-2019-4086

Malikov, Kamran and Demirbag, Mehmet and Kuvandikov, Azimjon and Manson, Stuart (2021) Workforce reductions and post-merger operating performance: The role of corporate governance. Journal of Business Research, 122. pp. 109-120. DOI https://doi.org/10.1016/j.jbusres.2020.08.042

Megaritis, Anastasios and Vlastakis, Nikolaos and Triantafyllou, Athanasios (2021) Stock Market Volatility and Jumps in Times of Uncertainty. Journal of International Money and Finance, 113. p. 102355. DOI https://doi.org/10.1016/j.jimonfin.2021.102355

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Noah, Abdurafiu and Adhikari, Pawan and Ogundele, Babafemi and Yazdifar, Hassan (2021) Corporate environmental accountability in Nigeria: An example of regulatory failure and regulatory capture. Journal of Accounting in Emerging Economies, 11 (1). pp. 70-93. DOI https://doi.org/10.1108/jaee-02-2019-0038

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Parginos, Alexandros (2021) Corporate social responsibility and socio-environmental reporting practices: Evidence from an exploratory study in the Greek context. PhD thesis, University of Essex.

Pianezzi, Daniela and Mori, Yuij and Uddin, Shahzad (2021) Public-Private Partnership in a Smart City: a curious case in Japan. International Review of Administrative Sciences. 002085232110518-002085232110518. DOI https://doi.org/10.1177/00208523211051839

Polzer, Tobias and Adhikari, Pawan and Gårseth-Nesbakk, Levi and Nguyen, Phuong Cong (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review. Journal of Public Budgeting Accounting and Financial Management, ahead- (ahead-). DOI https://doi.org/10.1108/JPBAFM-01-2021-0016 (In Press)

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Rupasinghe, Dinithi and Wijethilake, Chaminda (2021) The impact of leanness on supply chain sustainability: Examining the role of sustainability control systems. Corporate Governance: The International Journal of Business in Society, 21 (3). pp. 410-432. DOI https://doi.org/10.1108/CG-06-2020-0217

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Sari, Tiyas Kurnia and Cahaya, Fitra Roman and Joseph, Corina (2021) Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries. Journal of Business Ethics, Online (3). pp. 1-17. DOI https://doi.org/10.1007/s10551-020-04452-1

Shrestha, Amrit and Adhikari, Pawan (2021) An Overview of Accrual Accounting Reforms in Nepal. Journal of the Institute of Chartered Accountants of Nepal, 24 (2). pp. 5-10.

Sorour, Karim and Boadu, Mark and Soobaroyen, Teerooven (2021) The role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation. Journal of Business Ethics, 173 (1). pp. 89-108. DOI https://doi.org/10.1007/s10551-020-04481-w

Sorour, M Karim and Shrives, Philip and Sakhawy, Ahmed and Soobaroyen, Teerooven (2021) Exploring the Evolving Motives Underlying Corporate Social Responsibility (CSR) Disclosures in Developing Countries: The Case of ‘Political CSR’ Reporting. Accounting Auditing and Accountability Journal, 34 (5). pp. 1051-1079. DOI https://doi.org/10.1108/AAAJ-07-2019-4080

Steccolini, Ileana and Bracci, Enrico and Saliterer, Iris and Sicilia, Maria Francesca (2021) Accounting for (Public) Value(s): Reconsidering Publicness in Accounting Research and Practice. Accounting Auditing and Accountability Journal, 34 (7). pp. 1513-1526. DOI https://doi.org/10.1108/AAAJ-06-2021-5318

Sumiyana, Sumiyana and Hendrian, Hendrian and Jayasinghe, Kelum and Wijethilake, Chaminda (2021) (2021). Public-sector performance auditing in a political hegemony: A case study of Indonesia. Financial Accountability and Management. DOI https://doi.org/10.1111/faam.12296

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Uddin, Shahzad and Popesko, Boris and Papadaki, Šárka and Wagner, Jaroslav (2021) Performance measurement in a transitional economy: unfolding a case of KPIs. Accounting Auditing and Accountability Journal, 34 (2). pp. 370-396. DOI https://doi.org/10.1108/aaaj-11-2019-4231

Upadhaya, Bedanand and Wijethilake, Chaminda and Adhikari, Pawan and Jayasinghe, Kelum and Arun, Thankom (2021) Integrating climate change and livelihood within public investment policies: A cross-country assessment in south Asia (India, Nepal, and Sri Lanka). Project Report. PEFA, Washington DC.

Utami, Wiwik and Nugroho, Lucky and Jayasinghe, Kelum (2021) (2021). Carbon Credit Risk Mitigation of Deforestation: A Study on the Performance of P2H Products and Services in Indonesia. International Journal of Financial Research, 12 (2). p. 125. DOI https://doi.org/10.5430/ijfr.v12n2p125 (In Press)

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Vithana, Krishanthi and Soobaroyen, Teerooven and Ntim, Collins G (2021) Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour? Journal of Business Ethics, 169 (3). DOI https://doi.org/10.1007/s10551-019-04289-3

van Helden, Jan and Adhikari, Pawan and Kuruppu, Chamara (2021) Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies. Journal of Accounting in Emerging Economies, 11 (5). pp. 776-798. DOI https://doi.org/10.1108/JAEE-02-2020-0038

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Yi, Lingfeng and Wang, Yue and Upadhaya, Bedanand and Zhao, Sijia and Yin, Yishuai (2021) Knowledge spillover, knowledge management capabilities, and innovation among returnee entrepreneurial firms in emerging markets: Does entrepreneurial ecosystem matter? Journal of Business Research, 130. pp. 283-294. DOI https://doi.org/10.1016/j.jbusres.2021.03.024