African Journal of Accounting, Auditing and Finance

2012 - 2022

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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 Choong Chee Keong

Volume 5, issue 2, 2016

Accountability and internal control in religious organisations: a study of Methodist church Ghana pp. 95-112

Ben K. Agyei-Mensah

The decipher, theory or empirics: a review of remittance studies pp. 113-134

Gloria Clarissa O. Dzeha

Code of Ethics compliance by accountants in Ghana pp. 135-154

Felix Kwame Aveh, Dadson Awunyo-Vitor and Richard Owusu-Afriyie

Economic growth, financial development, trade openness, and CO 2 emissions in European countries pp. 155-179

Aida Sy, Tony Tinker, Abdelkader Derbali and Lamia Jamel

Volume 5, issue 1, 2016

Assessment of internal control systems to curb corporate fraud - evidence from Brazil pp. 1-24

Joshua Onome Imoniana, Eduardo Costa De Feitas and Luiz Carlos Jacob Perera

Accounting accruals, earnings management and future performance of IPOs pp. 25-37

Meisam Omidian, Habibollah Nakhaei and Karim Nakhaei

Corporate governance mechanisms and accounting information quality of listed firms in Ghana pp. 38-58

Mawuena Akosua Kukah, Mohammed Amidu and Joshua Abor

Accounting and the state in post-communist Romania pp. 59-93

Adela Deaconu and Dan Dacian Cuzdriorean

Volume 4, issue 3, 2015

Acceptability of cashless economy policy by Nigerian people pp. 177-188

Auwal Garba and Musa Mohammed Ahmed Abu Tomma

Corporate governance, performance and employee disclosure in cooperatives: an empirical test of legitimacy and signalling theories pp. 189-206

David Mathuva

(Mis)emphasis of Bourdieusian capital in Nigerian banking pp. 207-231

Jonathan Njoku

Muslim women and entrepreneurship in Nigeria: meaning and challenges pp. 232-245

Aishatu Usman Muhammad and Habib Abdulkarim

Extreme co-movements and dependencies in volatility of exchange rate among US dollar and emerging currencies: a GAS-GARCH-student-t model pp. 246-272

Aida Sy, Abdelkader Derbali and Manel Ben Ayeche

Volume 4, issue 2, 2015

Corporate governance mechanisms: interactions and impact on the financial performance of enterprises in Cameroon pp. 87-106

Laurent Ndjanyou, Guy René Omenguele and Franclin Fietsop Nkemtang

The political economy of pensions pp. 107-120

Adeoye Afolabi and Aida Sy

What about ethics? An empirical investigation of Romanian students' perception on earnings management pp. 121-138

Alina Beattrice Vladu

Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya pp. 139-162

David Mathuva, Florence Memba and Josephat Mboya

Capital structure determinants: a literature review pp. 163-176

Asheesh Pandey and Madan Singh

Volume 4, issue 1, 2015

Accounting for multinationals: the Sierra Leone Development Corporation pp. 1-6

Tony Tinker

Systemic risk of the Greek financial institutions: application of the SRISK model pp. 7-28

Abdelkader Derbali, Slaheddine Hallara and Aida Sy

The effect of credit risk on the performance of commercial banks in Nigeria pp. 29-52

Luqman Olawale

Internal governance mechanisms and the external audit quality: theoretical review of the relational issues pp. 53-73

Rim Bouaicha

Corporate social responsibility and financial performance pp. 74-85

Abdelkbir Elouidani and Faiçal Zoubir