African Journal of Accounting, Auditing and Finance

2012 - 2025

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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

Volume 3, issue 2, 2014

Tunisia pp. 84-86

Aida Sy

Culture influence on the use of the IAS/IFRS pp. 87-114

Salma Damak-Ayadi and Rahma Ben Salem

Importance of organisational factors and managerial power on Tunisian listed firms pp. 115-129

Sana Ben Cheikh

The impact of loan loss provisions on the firm valorisation: the case of the Tunisian banking sector pp. 130-142

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

Tony Tinker

Governance and bank's capital structure: empirical evidence from a cross countries analysis pp. 149-169

Adeoye Afolabi

Volume 3, issue 1, 2014

Accounting information and the rationality of bank credits within the Cameroon context pp. 3-26

Guy Djongoue

Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks pp. 27-47

Donatien Avelé and Jean-Guy Degos

Structure of the start-up capital and continuity of companies in Cameroon pp. 48-66

Léopold Djoutsa Wamba and Isidore Bimeme Bengono

Assessment of the relevance of accounting mutations: an analysis from financial statements in Cameroon pp. 67-81

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

Barine Michael Nwidobie

Forensic accounting and terrorism pp. 199-208

Marc Curry

Does accounting conservatism affect firm investment efficiency in an emerging market? Evidence from Tunisian context pp. 209-232

Asma Houcine

Internet corporate financial reporting - a study of quoted Nigerian companies pp. 233-259

Ismaila Yusuf

The rise of informal entrepreneurs in Zimbabwe: evidence of economic growth or failure of economic policies? pp. 260-276

Esinath Ndiweni and Helen Verhoeven

Volume 2, issue 2, 2013

Innovative determinants of Nigerian bank financial condition pp. 91-113

Jonathan Njoku

Claude Pérochon, the journey of an accounting system builder pp. 114-127

Jean-Guy Degos

Management accounting practices in the public sector of developing countries pp. 128-145

Abdulaziz Tahar and Karim Ménacère

Accounting's role in the financial crisis pp. 146-156

Courtney Hitzel

Technological assessment of banking innovation in Nigeria pp. 157-174

Olusesan Awoleye, Oluwanishola A. Okogun and Williams O. Siyanbola

IFRS and performance measurement pp. 175-185

Sana Ben Ghodbane

Volume 2, issue 1, 2013

Africa does not need IFRS pp. 1-8

Aida Sy and Tony Tinker

A review of the contextual factors associated with the North African business environment - descriptive historical study pp. 9-26

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

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

Donatien Avelé

An investigation of corporate executive fraud by CEOs in the Nigerian banking sector pp. 65-89

Olatunde Julius Otusanya, Sarah Lauwo and Solabomi Omobola Ajibolade

Volume 1, issue 4, 2012

The problem of the missing intangible pp. 309-318

Tony Tinker and Aida Sy

Outsourcing strategies of accounting functions in a developing economy: a study of the determinants by a triangulated approach pp. 319-337

Serge Valant Gandja and Jean-Guy Degos

The information gap in corporate annual reports: evidence from Egypt pp. 338-358

Omaima A.G. Hassan, Gianluigi Giorgioni, Peter Romilly and David M. Power

Director shareownership and corporate performance in South Africa pp. 359-373

Collins Ntim

Auditing the truth, or so you thought pp. 374-382

Frank M. DeMaria

Going public and characteristics of newly listed companies: evidence from the Bourse Regionale des Valeurs Mobilières (BRVM) pp. 383-403

Balibié Serge Auguste Bayala

Volume 1, issue 3, 2012

The struggle to establish the African origins of Western civilisation pp. 223-233

Aida Sy and Tony Tinker

Exploring corrupt practices in public sector management: the case of Nigeria pp. 234-269

Olatunde Julius Otusanya

Fair value accounting in banking - issues in convergence to IFRS pp. 270-280

Vighneswara Swamy and Vijayalakshmi

Financial scandals and corporate governance: what future for the audit profession in the OHADA region? pp. 281-298

Louis Ndjetcheu

The role of auditors in the financial crisis: an African perspective pp. 299-308

Amos Akintola Owolabi

Volume 1, issue 2, 2012

Towards a political economy of accounting: an empirical illustration of the Cambridge controversies - an update pp. 113-129

Tony Tinker

Administrative accounting systems (AAS) thought as systems of social interaction, based on Giddens's theory of structuration pp. 130-150

Claudia Barrios Alvarez and Yaismir Adriana Rivera

Financial and social impact of microcredit on women beneficiaries in Ghana pp. 151-189

Clement Nangpiire and Eno L. Inanga

Underlying nature of the 2008-2009 banking crises pp. 190-208

Jonathan Njoku and Eno L. Inanga

Corporate governance and maximisation of the shareholder value: theoretical evidence from CFA zone in Africa pp. 209-222

Benjamin Ouedraogo Nosseyamba

Volume 1, issue 1, 2012

The challenges of the quality of audit evidence in Libya pp. 3-24

Mohamed Zakari and Karim Menacere

An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986) pp. 25-39

Louis Ndjetcheu

Surveillance model of going concern in banking pp. 40-76

Jonathan Njoku

Adopting International Financial Reporting Standards (IFRS) in Africa: benefits, prospects and challenges pp. 77-86

Akintola Owolabi and Francis O. Iyoha

Corporate governance: a research analysis pp. 87-100

Siriyama Kanthi Herath and Solai Elyse Freeman

Board of directors and financial decisions of Tunisian firms pp. 101-112

Hentati Fakher and Bouri Abdelfettah