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African Journal of Accounting, Auditing and Finance

2012 - 2024

From Inderscience Enterprises Ltd
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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 Downloads
Sani Saidu
Capital structure and solvency of manufacturing firms: evidence from Ghana pp. 235-251 Downloads
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 Downloads
Mahdevi Tiagarassa Pillay and Harshana Kasseeah
Exploring the term of the auditor-client relationship based on the ACR-models pp. 279-301 Downloads
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 Downloads
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 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 Chee-Keong Choong

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
Page updated 2024-05-21