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African Journal of Accounting, Auditing and Finance

2012 - 2019

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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 Yindenaba 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

Volume 3, issue 2, 2014

Tunisia pp. 84-86 Downloads
Aida Sy
Culture influence on the use of the IAS/IFRS pp. 87-114 Downloads
Salma Damak-Ayadi and Rahma Ben Salem
Importance of organisational factors and managerial power on Tunisian listed firms pp. 115-129 Downloads
Sana Ben Cheikh
The impact of loan loss provisions on the firm valorisation: the case of the Tunisian banking sector pp. 130-142 Downloads
Chedli Baccouche, Rim Mouelhi and Sana Ben Ghodbane
Love Canal and the return of paper prophets: a social critique of mainstream accounting pp. 143-148 Downloads
Tony Tinker
Governance and bank's capital structure: empirical evidence from a cross countries analysis pp. 149-169 Downloads
Adeoye Afolabi

Volume 3, issue 1, 2014

Accounting information and the rationality of bank credits within the Cameroon context pp. 3-26 Downloads
Guy Djongoue
Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks pp. 27-47 Downloads
Donatien Avelé and Jean-Guy Degos
Structure of the start-up capital and continuity of companies in Cameroon pp. 48-66 Downloads
Léopold Djoutsa Wamba and Isidore Bimeme Bengono
Assessment of the relevance of accounting mutations: an analysis from financial statements in Cameroon pp. 67-81 Downloads
Souleymanou Kadouamaï and Halidou Mamoudou

Volume 2, issue 3, 2013

Working capital determinants of post-consolidation profits of banks in Nigeria and implications for corporate policy decisions pp. 187-198 Downloads
Barine Michael Nwidobie
Forensic accounting and terrorism pp. 199-208 Downloads
Marc Curry
Does accounting conservatism affect firm investment efficiency in an emerging market? Evidence from Tunisian context pp. 209-232 Downloads
Asma Houcine
Internet corporate financial reporting - a study of quoted Nigerian companies pp. 233-259 Downloads
Ismaila Yusuf
The rise of informal entrepreneurs in Zimbabwe: evidence of economic growth or failure of economic policies? pp. 260-276 Downloads
Esinath Ndiweni and Helen Verhoeven

Volume 2, issue 2, 2013

Innovative determinants of Nigerian bank financial condition pp. 91-113 Downloads
Jonathan Njoku
Claude Pérochon, the journey of an accounting system builder pp. 114-127 Downloads
Jean-Guy Degos
Management accounting practices in the public sector of developing countries pp. 128-145 Downloads
Abdulaziz Tahar and Karim Ménacère
Accounting's role in the financial crisis pp. 146-156 Downloads
Courtney Hitzel
Technological assessment of banking innovation in Nigeria pp. 157-174 Downloads
Olusesan Awoleye, Oluwanishola A. Okogun and Williams O. Siyanbola
IFRS and performance measurement pp. 175-185 Downloads
Sana Ben Ghodbane

Volume 2, issue 1, 2013

Africa does not need IFRS pp. 1-8 Downloads
Aida Sy and Tony Tinker
A review of the contextual factors associated with the North African business environment - descriptive historical study pp. 9-26 Downloads
Ali Abdullah Alnaas, Kieran James and Albert H.S. Scott
Fringe benefits and employee motivation in selected banks in Delta State of Nigeria pp. 27-51 Downloads
Nwachukwu Prince Ololube, Juliet Onyeka Nwokolo, Lawretta Adaobi Onyekwere and Peter James Kpolovie
The contingency determinants in the performance of African municipal public services: an empirical study pp. 52-64 Downloads
Donatien Avelé
An investigation of corporate executive fraud by CEOs in the Nigerian banking sector pp. 65-89 Downloads
Olatunde Julius Otusanya, Sarah Lauwo and Solabomi Omobola Ajibolade
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