African Journal of Accounting, Auditing and Finance

2012 - 2025

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Volume 9, issue 1, 2025

Impact of financial accessibility on small and medium-size enterprises' success: Wa Township of the Republic of Ghana pp. 1-17

Alhassan Ismail and Kunjal Sinha

Determinants of the West African economic and monetary union's banks going-public decision: empirical evidence on the role of macroeconomic factors pp. 18-41

Daouda Lawa tan Toe and Mamadou Toe

Assessing the relative influence of deterrent sanctions, tax fairness perceptions, personal norms and fiscal exchange perceptions on rent income tax compliance in Ghana pp. 42-64

David Kwabla Adegbedzi, Samuel Gameli Gadzo and Holy Kwabla Kportorgbi

Individual investor's investment choice in Tanzania pp. 65-78

Dorika Jeremiah Mwamtambulo

Ethical values and employee fraud in Ghanaian banking sector during COVID-19 pp. 79-98

Christine Avortri, Rebecca Attah and Emmanuel Appah

Volume 8, issue 4, 2024

Review of fintech regulations and development in Africa pp. 335-358

Mark Yama Tampuri Junior, Isaac Jerry Kwabena Asare and Mohammed Mansa Musah

IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana pp. 359-385

Musah Mohammed Saeed

Determinants of capital structure decisions: an empirical analysis of small and medium enterprises in Ghana from 2016 to 2020 pp. 386-404

Stephen Oteng

Managers' perception of dividend policy in Nigerian firms pp. 405-424

Friday Kennedy Ozo, Collins Okechukwu Irem, Geff Okereafor, Justin Etee Nwogo, Godfrey C. Nwambeke and Kingsley Sunday Oyekezie

The recapitalisation of universal banks and SME development in Ghana pp. 425-442

David Kwabla Adegbedzi and Pravin Narayan Mahamuni

Volume 8, issue 3, 2024

Board leadership and firm capital structure decision in Nigeria: an examination of CEO and chairperson's characteristics pp. 217-234

Sani Saidu

Capital structure and solvency of manufacturing firms: evidence from Ghana pp. 235-251

Karikari Amoa-Gyarteng and Daniel Owusu-Adusei

A sector-wise analysis of the determinants of cash holdings in listed firms in Mauritius pp. 252-278

Mahdevi Tiagarassa Pillay and Harshana Kasseeah

Exploring the term of the auditor-client relationship based on the ACR-models pp. 279-301

Nicolae Măgdaș, Adriana Tiron Tudor and Melinda Timea Fülöp

The role of the media in corporate governance and economic development: North African democratic transition pp. 302-334

Maha Khemakhem Jardak

Volume 8, issue 1, 2022

An exploratory study of practices of management accounting in micro, small and medium size enterprises in Cameroon pp. 1-30

Fai Edward Berinyuy, Alexis Ngantchou and Rene Guy Omenguele

Audit quality: external auditors' perceptions: evidence from Tunisia pp. 31-48

Aida Krichene and Emna Baklouti

Effects of firms' liquidity on non-performing loans of deposit taking SACCO's in Kenya pp. 49-55

Nehemiah Mbatia and Fred Sporta

The value relevance of intellectual capital voluntary disclosure: the case of Tunisia pp. 56-90

Salma Loulou-Baklouti

The outbreak of COVID-19 pandemic and its impact on volatility of Indian stock market: evidence from top ten stocks of Bombay Stock Exchange pp. 91-105

Vikram, Debasis Mohanty and Archa Agrawal

Volume 7, issue 4, 2021

Performance of microfinance institutions in poverty alleviation: mapping the research front pp. 301-325

Hasibul Islam Russell, Jinnatul Raihan Mumu, Md. Saiful Islam and Md. Abul Kalam Azad

A study to assess the impact of COVID-19 pandemic on digital financial services and digital financial inclusion in India pp. 326-345

Mohd Shafeeq and Sana Beg

Bank diversification, governance structure and the performance of Tunisian listed banks pp. 346-360

Dorsaf Ben Aissia

Ethics education and accountants' moral character development in Nigeria: an evaluation of Rest's hypotheses pp. 361-385

Kenneth Enoch Okpala and Sunday Mlanga

ICT-driven channels as innovative service delivery among selected banks in Southwestern Nigeria pp. 386-408

Michael O. Awoleye, Adewale O. Abraham and Oyedepo T. Oyebisi

Volume 7, issue 3, 2021

Meaning and measures of quality of corporate governance: a literature review pp. 187-204

Albert Ochien'g Abang'a and David Wang'ombe

The effect of demographic factors on ethical dilemma: empirical evidence from certified public accountancy firms in Ethiopia pp. 205-224

Bamlaku Kassie

Online micro-investor confidence and alternative financing of VSE/SME in Côte d'Ivoire: a scoping study of crowdfunding pp. 225-246

Gningninri Augustin Koné and Balibié Serge Auguste Bayala

Relevance of multinationals' involvement in corporate social responsibility practices in Tanzania pp. 247-268

Ibrahim Ramadhani Kikwiye

Mandatory adoption of IFRS and cost of capital: does country classification matter? Evidence from developed versus developing countries pp. 269-300

Solomon George Zori

Volume 7, issue 2, 2020

Quarry business and internally generated revenue in Ebonyi state pp. 105-125

Hyginus Emeka Nwosu, Benedette Nneka Okezie and Robert Azu Nnachi

Impact of board characteristics on auditor choice by deposit money banks in Nigeria pp. 126-142

Khadijat Adenola Yahaya and Khairat Taiwo Ajibola

Advancing firms performance in Ghana: does IFRS adoption matter? pp. 143-154

Kingsley Opoku Appiah, Prince Gyimah and Michael Boachie Adom

An empirical investigation into the risk management strategies of MFIs in Cameroon pp. 155-171

Fidelis Akanga, Widin Bongasu Sha'ven and Ven Tauringana

International Financial Reporting Standards adoption in Ethiopia: testing a mediation model pp. 172-186

Azime Hassen and Gollagari Ramakrishna

Volume 7, issue 1, 2020

Exploring the Egyptian accountants' awareness and understanding of XBRL pp. 1-23

Akrum Helfaya and Essam Amin

Corporate governance in banks: impact of board attributes on banks performance pp. 24-41

Richard B. Nyuur, Daniel F. Ofori and Believe Q. Dedzo

Effect of corporate governance on income persistence and value relevance of quoted Nigerian firms pp. 42-65

Cosmas Ikechukwu Asogwa, Grace Nyereugwu Ofoegbu and Uche Modum

Cultural challenges for countries implementing International Financial Reporting Standards without contributing to their creation pp. 66-86

Khalid Rasheed Al-Adeem

Disclosure patterns of Sudanese listed companies pp. 87-104

Alnour Nadir Osman, Diaeldin Osman and Seung Hwan Kim

Volume 6, issue 3, 2019

Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions pp. 177-200

Yasser Barghathi

The effects of regional cross listing on firm value and financial performance: drawing lessons for Lesotho pp. 201-235

Moeti Damane

Financial instability and performance of banking sector in Nigeria: an evaluation pp. 236-259

Clementina Kanu and Anthony Chukwuma Nwali

Availability of shares on the West Africa regional stock exchange: scarcity or illusion? pp. 260-278

Balibié Serge Auguste Bayala and Pourakin Dieudonné Djarius Bama

Volume 6, issue 2, 2018

An analysis of the impact of audit firm rotation on audit fees: a South African perspective pp. 91-108

Rory Grant, Michael Harber and Tessa Minter

Public sector mergers and internal control systems of public sector organisations: evidence from Ghana pp. 109-129

Philip Ayagre

Using multiple approaches in the financial distress evaluation of companies listed in the manufacturing segment of the Nairobi Securities Exchange pp. 130-153

James Arasa Agwata

The risk and returns effects of corporate governance and funding strategy of banks in Ghana pp. 154-175

Felix Gariba, Mohammed Amidu and William Coffie

Volume 6, issue 1, 2018

Capital structure and return on capital employed of construction companies in Nigeria pp. 1-20

Sirajo Murtala, Mohammed Ibrahim, Sagir Lawal and Buhari Baba Abdullahi

Towards the implementation of corporate governance best practices for Tunisian listed firms: an empirical approach using the artificial neuronal networks pp. 21-42

Wided Khiari and Azhaar Lajmi

Stakeholders' perception about strengthening the audit report pp. 43-69

Adriana Tiron-Tudor, George Silviu Cordos and Melinda Timea Fülöp

Ownership concentration, foreign ownership and corporate performance among the listed companies in East African community: the role of quality institutions pp. 70-90

Bilali Basesa Jumanne and Chee-Keong Choong