Economics at your fingertips  

African Journal of Accounting, Auditing and Finance

2012 - 2022

From Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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 Downloads
Fai Edward Berinyuy, Alexis Ngantchou and Rene Guy Omenguele
Audit quality: external auditors' perceptions: evidence from Tunisia pp. 31-48 Downloads
Aida Krichene and Emna Baklouti
Effects of firms' liquidity on non-performing loans of deposit taking SACCO's in Kenya pp. 49-55 Downloads
Nehemiah Mbatia and Fred Sporta
The value relevance of intellectual capital voluntary disclosure: the case of Tunisia pp. 56-90 Downloads
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 Downloads
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 Downloads
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 Downloads
Mohd Shafeeq and Sana Beg
Bank diversification, governance structure and the performance of Tunisian listed banks pp. 346-360 Downloads
Dorsaf Ben Aissia
Ethics education and accountants' moral character development in Nigeria: an evaluation of Rest's hypotheses pp. 361-385 Downloads
Kenneth Enoch Okpala and Sunday Mlanga
ICT-driven channels as innovative service delivery among selected banks in Southwestern Nigeria pp. 386-408 Downloads
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 Downloads
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 Downloads
Bamlaku Kassie
Online micro-investor confidence and alternative financing of VSE/SME in Côte d'Ivoire: a scoping study of crowdfunding pp. 225-246 Downloads
Gningninri Augustin Koné and Balibié Serge Auguste Bayala
Relevance of multinationals' involvement in corporate social responsibility practices in Tanzania pp. 247-268 Downloads
Ibrahim Ramadhani Kikwiye
Mandatory adoption of IFRS and cost of capital: does country classification matter? Evidence from developed versus developing countries pp. 269-300 Downloads
Solomon George Zori

Volume 7, issue 2, 2020

Quarry business and internally generated revenue in Ebonyi state pp. 105-125 Downloads
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 Downloads
Khadijat Adenola Yahaya and Khairat Taiwo Ajibola
Advancing firms performance in Ghana: does IFRS adoption matter? pp. 143-154 Downloads
Kingsley Opoku Appiah, Prince Gyimah and Michael Boachie Adom
An empirical investigation into the risk management strategies of MFIs in Cameroon pp. 155-171 Downloads
Fidelis Akanga, Widin Bongasu Sha'ven and Ven Tauringana
International Financial Reporting Standards adoption in Ethiopia: testing a mediation model pp. 172-186 Downloads
Azime Hassen and Gollagari Ramakrishna

Volume 7, issue 1, 2020

Exploring the Egyptian accountants' awareness and understanding of XBRL pp. 1-23 Downloads
Akrum Helfaya and Essam Amin
Corporate governance in banks: impact of board attributes on banks performance pp. 24-41 Downloads
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 Downloads
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 Downloads
Khalid Rasheed Al-Adeem
Disclosure patterns of Sudanese listed companies pp. 87-104 Downloads
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 Downloads
Yasser Barghathi
The effects of regional cross listing on firm value and financial performance: drawing lessons for Lesotho pp. 201-235 Downloads
Moeti Damane
Financial instability and performance of banking sector in Nigeria: an evaluation pp. 236-259 Downloads
Clementina Kanu and Anthony Chukwuma Nwali
Availability of shares on the West Africa regional stock exchange: scarcity or illusion? pp. 260-278 Downloads
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 Downloads
Rory Grant, Michael Harber and Tessa Minter
Public sector mergers and internal control systems of public sector organisations: evidence from Ghana pp. 109-129 Downloads
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 Downloads
James Arasa Agwata
The risk and returns effects of corporate governance and funding strategy of banks in Ghana pp. 154-175 Downloads
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 Downloads
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 Downloads
Wided Khiari and Azhaar Lajmi
Stakeholders' perception about strengthening the audit report pp. 43-69 Downloads
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 Downloads
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 Downloads
Ben K. Agyei-Mensah
The decipher, theory or empirics: a review of remittance studies pp. 113-134 Downloads
Gloria Clarissa O. Dzeha
Code of Ethics compliance by accountants in Ghana pp. 135-154 Downloads
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 Downloads
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 Downloads
Joshua Onome Imoniana, Eduardo Costa De Feitas and Luiz Carlos Jacob Perera
Accounting accruals, earnings management and future performance of IPOs pp. 25-37 Downloads
Meisam Omidian, Habibollah Nakhaei and Karim Nakhaei
Corporate governance mechanisms and accounting information quality of listed firms in Ghana pp. 38-58 Downloads
Mawuena Akosua Kukah, Mohammed Amidu and Joshua Abor
Accounting and the state in post-communist Romania pp. 59-93 Downloads
Adela Deaconu and Dan Dacian Cuzdriorean

Volume 4, issue 3, 2015

Acceptability of cashless economy policy by Nigerian people pp. 177-188 Downloads
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 Downloads
David Mathuva
(Mis)emphasis of Bourdieusian capital in Nigerian banking pp. 207-231 Downloads
Jonathan Njoku
Muslim women and entrepreneurship in Nigeria: meaning and challenges pp. 232-245 Downloads
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 Downloads
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 Downloads
Laurent Ndjanyou, Guy René Omenguele and Franclin Fietsop Nkemtang
The political economy of pensions pp. 107-120 Downloads
Adeoye Afolabi and Aida Sy
What about ethics? An empirical investigation of Romanian students' perception on earnings management pp. 121-138 Downloads
Alina Beattrice Vladu
Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya pp. 139-162 Downloads
David Mathuva, Florence Memba and Josephat Mboya
Capital structure determinants: a literature review pp. 163-176 Downloads
Asheesh Pandey and Madan Singh

Volume 4, issue 1, 2015

Accounting for multinationals: the Sierra Leone Development Corporation pp. 1-6 Downloads
Tony Tinker
Systemic risk of the Greek financial institutions: application of the SRISK model pp. 7-28 Downloads
Abdelkader Derbali, Slaheddine Hallara and Aida Sy
The effect of credit risk on the performance of commercial banks in Nigeria pp. 29-52 Downloads
Luqman Olawale
Internal governance mechanisms and the external audit quality: theoretical review of the relational issues pp. 53-73 Downloads
Rim Bouaicha
Corporate social responsibility and financial performance pp. 74-85 Downloads
Abdelkbir Elouidani and Faiçal Zoubir
Page updated 2023-05-18