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2025, Volume 9, Issue 1
- 1-17 Impact of financial accessibility on small and medium-size enterprises' success: Wa Township of the Republic of Ghana
by Alhassan Ismail & Kunjal Sinha - 1-17 Impact of financial accessibility on small and medium-size enterprises' success: Wa Township of the Republic of Ghana
by Alhassan Ismail & Kunjal Sinha - 18-41 Determinants of the West African economic and monetary union's banks going-public decision: empirical evidence on the role of macroeconomic factors
by Daouda Lawa tan Toe & Mamadou Toe - 18-41 Determinants of the West African economic and monetary union's banks going-public decision: empirical evidence on the role of macroeconomic factors
by Daouda Lawa tan Toe & Mamadou Toe - 42-64 Assessing the relative influence of deterrent sanctions, tax fairness perceptions, personal norms and fiscal exchange perceptions on rent income tax compliance in Ghana
by David Kwabla Adegbedzi & Samuel Gameli Gadzo & Holy Kwabla Kportorgbi - 42-64 Assessing the relative influence of deterrent sanctions, tax fairness perceptions, personal norms and fiscal exchange perceptions on rent income tax compliance in Ghana
by David Kwabla Adegbedzi & Samuel Gameli Gadzo & Holy Kwabla Kportorgbi - 65-78 Individual investor's investment choice in Tanzania
by Dorika Jeremiah Mwamtambulo - 65-78 Individual investor's investment choice in Tanzania
by Dorika Jeremiah Mwamtambulo - 79-98 Ethical values and employee fraud in Ghanaian banking sector during COVID-19
by Christine Avortri & Rebecca Attah & Emmanuel Appah - 79-98 Ethical values and employee fraud in Ghanaian banking sector during COVID-19
by Christine Avortri & Rebecca Attah & Emmanuel Appah
2024, Volume 8, Issue 4
- 335-358 Review of fintech regulations and development in Africa
by Mark Yama Tampuri Junior & Isaac Jerry Kwabena Asare & Mohammed Mansa Musah - 335-358 Review of fintech regulations and development in Africa
by Mark Yama Tampuri Junior & Isaac Jerry Kwabena Asare & Mohammed Mansa Musah - 359-385 IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana
by Musah Mohammed Saeed - 359-385 IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana
by Musah Mohammed Saeed - 386-404 Determinants of capital structure decisions: an empirical analysis of small and medium enterprises in Ghana from 2016 to 2020
by Stephen Oteng - 386-404 Determinants of capital structure decisions: an empirical analysis of small and medium enterprises in Ghana from 2016 to 2020
by Stephen Oteng - 405-424 Managers' perception of dividend policy in Nigerian firms
by Friday Kennedy Ozo & Collins Okechukwu Irem & Geff Okereafor & Justin Etee Nwogo & Godfrey C. Nwambeke & Kingsley Sunday Oyekezie - 405-424 Managers' perception of dividend policy in Nigerian firms
by Friday Kennedy Ozo & Collins Okechukwu Irem & Geff Okereafor & Justin Etee Nwogo & Godfrey C. Nwambeke & Kingsley Sunday Oyekezie - 425-442 The recapitalisation of universal banks and SME development in Ghana
by David Kwabla Adegbedzi & Pravin Narayan Mahamuni - 425-442 The recapitalisation of universal banks and SME development in Ghana
by David Kwabla Adegbedzi & Pravin Narayan Mahamuni
2024, Volume 8, Issue 3
- 217-234 Board leadership and firm capital structure decision in Nigeria: an examination of CEO and chairperson's characteristics
by Sani Saidu - 217-234 Board leadership and firm capital structure decision in Nigeria: an examination of CEO and chairperson's characteristics
by Sani Saidu - 235-251 Capital structure and solvency of manufacturing firms: evidence from Ghana
by Karikari Amoa-Gyarteng & Daniel Owusu-Adusei - 235-251 Capital structure and solvency of manufacturing firms: evidence from Ghana
by Karikari Amoa-Gyarteng & Daniel Owusu-Adusei - 252-278 A sector-wise analysis of the determinants of cash holdings in listed firms in Mauritius
by Mahdevi Tiagarassa Pillay & Harshana Kasseeah - 252-278 A sector-wise analysis of the determinants of cash holdings in listed firms in Mauritius
by Mahdevi Tiagarassa Pillay & Harshana Kasseeah - 279-301 Exploring the term of the auditor-client relationship based on the ACR-models
by Nicolae Măgdaș & Adriana Tiron Tudor & Melinda Timea Fülöp - 279-301 Exploring the term of the auditor-client relationship based on the ACR-models
by Nicolae Măgdaș & Adriana Tiron Tudor & Melinda Timea Fülöp - 302-334 The role of the media in corporate governance and economic development: North African democratic transition
by Maha Khemakhem Jardak - 302-334 The role of the media in corporate governance and economic development: North African democratic transition
by Maha Khemakhem Jardak
2022, Volume 8, Issue 1
- 1-30 An exploratory study of practices of management accounting in micro, small and medium size enterprises in Cameroon
by Fai Edward Berinyuy & Alexis Ngantchou & Rene Guy Omenguele - 31-48 Audit quality: external auditors' perceptions: evidence from Tunisia
by Aida Krichene & Emna Baklouti - 49-55 Effects of firms' liquidity on non-performing loans of deposit taking SACCO's in Kenya
by Nehemiah Mbatia & Fred Sporta - 56-90 The value relevance of intellectual capital voluntary disclosure: the case of Tunisia
by Salma Loulou-Baklouti - 91-105 The outbreak of COVID-19 pandemic and its impact on volatility of Indian stock market: evidence from top ten stocks of Bombay Stock Exchange
by Vikram & Debasis Mohanty & Archa Agrawal
2021, Volume 7, Issue 4
- 301-325 Performance of microfinance institutions in poverty alleviation: mapping the research front
by Hasibul Islam Russell & Jinnatul Raihan Mumu & Md. Saiful Islam & Md. Abul Kalam Azad - 326-345 A study to assess the impact of COVID-19 pandemic on digital financial services and digital financial inclusion in India
by Mohd Shafeeq & Sana Beg - 346-360 Bank diversification, governance structure and the performance of Tunisian listed banks
by Dorsaf Ben Aissia - 361-385 Ethics education and accountants' moral character development in Nigeria: an evaluation of Rest's hypotheses
by Kenneth Enoch Okpala & Sunday Mlanga - 386-408 ICT-driven channels as innovative service delivery among selected banks in Southwestern Nigeria
by Michael O. Awoleye & Adewale O. Abraham & Oyedepo T. Oyebisi
2021, Volume 7, Issue 3
- 187-204 Meaning and measures of quality of corporate governance: a literature review
by Albert Ochien'g Abang'a & David Wang'ombe - 205-224 The effect of demographic factors on ethical dilemma: empirical evidence from certified public accountancy firms in Ethiopia
by Bamlaku Kassie - 225-246 Online micro-investor confidence and alternative financing of VSE/SME in Côte d'Ivoire: a scoping study of crowdfunding
by Gningninri Augustin Koné & Balibié Serge Auguste Bayala - 247-268 Relevance of multinationals' involvement in corporate social responsibility practices in Tanzania
by Ibrahim Ramadhani Kikwiye - 269-300 Mandatory adoption of IFRS and cost of capital: does country classification matter? Evidence from developed versus developing countries
by Solomon George Zori
2020, Volume 7, Issue 2
- 105-125 Quarry business and internally generated revenue in Ebonyi state
by Hyginus Emeka Nwosu & Benedette Nneka Okezie & Robert Azu Nnachi - 126-142 Impact of board characteristics on auditor choice by deposit money banks in Nigeria
by Khadijat Adenola Yahaya & Khairat Taiwo Ajibola - 143-154 Advancing firms performance in Ghana: does IFRS adoption matter?
by Kingsley Opoku Appiah & Prince Gyimah & Michael Boachie Adom - 155-171 An empirical investigation into the risk management strategies of MFIs in Cameroon
by Fidelis Akanga & Widin Bongasu Sha'ven & Ven Tauringana - 172-186 International Financial Reporting Standards adoption in Ethiopia: testing a mediation model
by Azime Hassen & Gollagari Ramakrishna
2020, Volume 7, Issue 1
- 1-23 Exploring the Egyptian accountants' awareness and understanding of XBRL
by Akrum Helfaya & Essam Amin - 24-41 Corporate governance in banks: impact of board attributes on banks performance
by Richard B. Nyuur & Daniel F. Ofori & Believe Q. Dedzo - 42-65 Effect of corporate governance on income persistence and value relevance of quoted Nigerian firms
by Cosmas Ikechukwu Asogwa & Grace Nyereugwu Ofoegbu & Uche Modum - 66-86 Cultural challenges for countries implementing International Financial Reporting Standards without contributing to their creation
by Khalid Rasheed Al-Adeem - 87-104 Disclosure patterns of Sudanese listed companies
by Alnour Nadir Osman & Diaeldin Osman & Seung Hwan Kim
2019, Volume 6, Issue 3
- 177-200 Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions
by Yasser Barghathi - 201-235 The effects of regional cross listing on firm value and financial performance: drawing lessons for Lesotho
by Moeti Damane - 236-259 Financial instability and performance of banking sector in Nigeria: an evaluation
by Clementina Kanu & Anthony Chukwuma Nwali - 260-278 Availability of shares on the West Africa regional stock exchange: scarcity or illusion?
by Balibié Serge Auguste Bayala & Pourakin Dieudonné Djarius Bama
2018, Volume 6, Issue 2
- 91-108 An analysis of the impact of audit firm rotation on audit fees: a South African perspective
by Rory Grant & Michael Harber & Tessa Minter - 91-108 An analysis of the impact of audit firm rotation on audit fees: a South African perspective
by Rory Grant & Michael Harber & Tessa Minter - 109-129 Public sector mergers and internal control systems of public sector organisations: evidence from Ghana
by Philip Ayagre - 109-129 Public sector mergers and internal control systems of public sector organisations: evidence from Ghana
by Philip Ayagre - 130-153 Using multiple approaches in the financial distress evaluation of companies listed in the manufacturing segment of the Nairobi Securities Exchange
by James Arasa Agwata - 130-153 Using multiple approaches in the financial distress evaluation of companies listed in the manufacturing segment of the Nairobi Securities Exchange
by James Arasa Agwata - 154-175 The risk and returns effects of corporate governance and funding strategy of banks in Ghana
by Felix Gariba & Mohammed Amidu & William Coffie - 154-175 The risk and returns effects of corporate governance and funding strategy of banks in Ghana
by Felix Gariba & Mohammed Amidu & William Coffie
2018, Volume 6, Issue 1
- 1-20 Capital structure and return on capital employed of construction companies in Nigeria
by Sirajo Murtala & Mohammed Ibrahim & Sagir Lawal & Buhari Baba Abdullahi - 1-20 Capital structure and return on capital employed of construction companies in Nigeria
by Sirajo Murtala & Mohammed Ibrahim & Sagir Lawal & Buhari Baba Abdullahi - 21-42 Towards the implementation of corporate governance best practices for Tunisian listed firms: an empirical approach using the artificial neuronal networks
by Wided Khiari & Azhaar Lajmi - 21-42 Towards the implementation of corporate governance best practices for Tunisian listed firms: an empirical approach using the artificial neuronal networks
by Wided Khiari & Azhaar Lajmi - 43-69 Stakeholders' perception about strengthening the audit report
by Adriana Tiron-Tudor & George Silviu Cordos & Melinda Timea Fülöp - 43-69 Stakeholders' perception about strengthening the audit report
by Adriana Tiron-Tudor & George Silviu Cordos & Melinda Timea Fülöp - 70-90 Ownership concentration, foreign ownership and corporate performance among the listed companies in East African community: the role of quality institutions
by Bilali Basesa Jumanne & Choong Chee Keong - 70-90 Ownership concentration, foreign ownership and corporate performance among the listed companies in East African community: the role of quality institutions
by Bilali Basesa Jumanne & Choong Chee Keong
2016, Volume 5, Issue 2
- 95-112 Accountability and internal control in religious organisations: a study of Methodist church Ghana
by Ben K. Agyei-Mensah - 113-134 The decipher, theory or empirics: a review of remittance studies
by Gloria Clarissa O. Dzeha - 135-154 Code of Ethics compliance by accountants in Ghana
by Felix Kwame Aveh & Dadson Awunyo-Vitor & Richard Owusu-Afriyie - 155-179 Economic growth, financial development, trade openness, and CO 2 emissions in European countries
by Aida Sy & Tony Tinker & Abdelkader Derbali & Lamia Jamel
2016, Volume 5, Issue 1
- 1-24 Assessment of internal control systems to curb corporate fraud - evidence from Brazil
by Joshua Onome Imoniana & Eduardo Costa De Feitas & Luiz Carlos Jacob Perera - 25-37 Accounting accruals, earnings management and future performance of IPOs
by Meisam Omidian & Habibollah Nakhaei & Karim Nakhaei - 38-58 Corporate governance mechanisms and accounting information quality of listed firms in Ghana
by Mawuena Akosua Kukah & Mohammed Amidu & Joshua Yindenaba Abor - 59-93 Accounting and the state in post-communist Romania
by Adela Deaconu & Dan Dacian Cuzdriorean
2015, Volume 4, Issue 3
- 177-188 Acceptability of cashless economy policy by Nigerian people
by Auwal Garba & Musa Mohammed Ahmed Abu Tomma - 189-206 Corporate governance, performance and employee disclosure in cooperatives: an empirical test of legitimacy and signalling theories
by David Mathuva - 207-231 (Mis)emphasis of Bourdieusian capital in Nigerian banking
by Jonathan Njoku - 232-245 Muslim women and entrepreneurship in Nigeria: meaning and challenges
by Aishatu Usman Muhammad & Habib Abdulkarim - 246-272 Extreme co-movements and dependencies in volatility of exchange rate among US dollar and emerging currencies: a GAS-GARCH-student-t model
by Aida Sy & Abdelkader Derbali & Manel Ben Ayeche
2015, Volume 4, Issue 2
- 87-106 Corporate governance mechanisms: interactions and impact on the financial performance of enterprises in Cameroon
by Laurent Ndjanyou & Guy René Omenguele & Franclin Fietsop Nkemtang - 107-120 The political economy of pensions
by Adeoye Afolabi & Aida Sy - 121-138 What about ethics? An empirical investigation of Romanian students' perception on earnings management
by Alina Beattrice Vladu - 139-162 Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya
by David Mathuva & Florence Memba & Josephat Mboya - 163-176 Capital structure determinants: a literature review
by Asheesh Pandey & Madan Singh
2015, Volume 4, Issue 1
- 1-6 Accounting for multinationals: the Sierra Leone Development Corporation
by Tony Tinker - 7-28 Systemic risk of the Greek financial institutions: application of the SRISK model
by Abdelkader Derbali & Slaheddine Hallara & Aida Sy - 29-52 The effect of credit risk on the performance of commercial banks in Nigeria
by Olawale Luqman Samuel - 53-73 Internal governance mechanisms and the external audit quality: theoretical review of the relational issues
by Rim Bouaicha - 74-85 Corporate social responsibility and financial performance
by Abdelkbir Elouidani & Faiçal Zoubir
2014, Volume 3, Issue 2
- 84-86 Tunisia
by Aida Sy - 87-114 Culture influence on the use of the IAS/IFRS
by Salma Damak-Ayadi & Rahma Ben Salem - 115-129 Importance of organisational factors and managerial power on Tunisian listed firms
by Sana Ben Cheikh - 130-142 The impact of loan loss provisions on the firm valorisation: the case of the Tunisian banking sector
by Chedli Baccouche & Rim Mouelhi & Sana Ben Ghodbane - 143-148 Love Canal and the return of paper prophets: a social critique of mainstream accounting
by Tony Tinker - 149-169 Governance and bank's capital structure: empirical evidence from a cross countries analysis
by Adeoye Amuda Afolabi
2014, Volume 3, Issue 1
- 3-26 Accounting information and the rationality of bank credits within the Cameroon context
by Guy Djongoue - 27-47 Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks
by Donatien Avelé & Jean-Guy Degos - 48-66 Structure of the start-up capital and continuity of companies in Cameroon
by Léopold Djoutsa Wamba & Isidore Bimeme Bengono - 67-81 Assessment of the relevance of accounting mutations: an analysis from financial statements in Cameroon
by Souleymanou Kadouamaï & Halidou Mamoudou
2013, Volume 2, Issue 3
- 187-198 Working capital determinants of post-consolidation profits of banks in Nigeria and implications for corporate policy decisions
by Barine Michael Nwidobie - 199-208 Forensic accounting and terrorism
by Marc Curry - 209-232 Does accounting conservatism affect firm investment efficiency in an emerging market? Evidence from Tunisian context
by Asma Houcine - 233-259 Internet corporate financial reporting - a study of quoted Nigerian companies
by Ismaila Yusuf - 260-276 The rise of informal entrepreneurs in Zimbabwe: evidence of economic growth or failure of economic policies?
by Esinath Ndiweni & Helen Verhoeven
2013, Volume 2, Issue 2
- 91-113 Innovative determinants of Nigerian bank financial condition
by Jonathan Njoku - 114-127 Claude Pérochon, the journey of an accounting system builder
by Jean-Guy Degos - 128-145 Management accounting practices in the public sector of developing countries
by Abdulaziz Tahar & Karim Ménacère - 146-156 Accounting's role in the financial crisis
by Courtney Hitzel - 157-174 Technological assessment of banking innovation in Nigeria
by Olusesan M. Awoleye & Oluwanishola A. Okogun & Williams O. Siyanbola - 175-185 IFRS and performance measurement
by Sana Ben Ghodbane
2013, Volume 2, Issue 1
- 1-8 Africa does not need IFRS
by Aida Sy & Tony Tinker - 9-26 A review of the contextual factors associated with the North African business environment - descriptive historical study
by Ali Abdullah Alnaas & Kieran James & Albert H.S. Scott - 27-51 Fringe benefits and employee motivation in selected banks in Delta State of Nigeria
by Nwachukwu Prince Ololube & Juliet Onyeka Nwokolo & Lawretta Adaobi Onyekwere & Peter James Kpolovie - 52-64 The contingency determinants in the performance of African municipal public services: an empirical study
by Donatien Avelé - 65-89 An investigation of corporate executive fraud by CEOs in the Nigerian banking sector
by Olatunde Julius Otusanya & Sarah Lauwo & Solabomi Omobola Ajibolade
2012, Volume 1, Issue 4
- 309-318 The problem of the missing intangible
by Tony Tinker & Aida Sy - 319-337 Outsourcing strategies of accounting functions in a developing economy: a study of the determinants by a triangulated approach
by Serge Valant Gandja & Jean-Guy Degos - 338-358 The information gap in corporate annual reports: evidence from Egypt
by Omaima A.G. Hassan & Gianluigi Giorgioni & Peter Romilly & David M. Power - 359-373 Director shareownership and corporate performance in South Africa
by Collins G. Ntim - 374-382 Auditing the truth, or so you thought
by Frank M. DeMaria - 383-403 Going public and characteristics of newly listed companies: evidence from the Bourse Regionale des Valeurs Mobilières (BRVM)
by Balibié Serge Auguste Bayala
2012, Volume 1, Issue 3
- 223-233 The struggle to establish the African origins of Western civilisation
by Aida Sy & Tony Tinker - 234-269 Exploring corrupt practices in public sector management: the case of Nigeria
by Olatunde Julius Otusanya - 270-280 Fair value accounting in banking - issues in convergence to IFRS
by Vighneswara Swamy & Vijayalakshmi - 281-298 Financial scandals and corporate governance: what future for the audit profession in the OHADA region?
by Louis Ndjetcheu - 299-308 The role of auditors in the financial crisis: an African perspective
by Amos Akintola Owolabi
2012, Volume 1, Issue 2
- 113-129 Towards a political economy of accounting: an empirical illustration of the Cambridge controversies - an update
by Tony Tinker - 130-150 Administrative accounting systems (AAS) thought as systems of social interaction, based on Giddens's theory of structuration
by Claudia Barrios Alvarez & Yaismir Adriana Rivera - 151-189 Financial and social impact of microcredit on women beneficiaries in Ghana
by Clement Nangpiire & Eno L. Inanga - 190-208 Underlying nature of the 2008-2009 banking crises
by Jonathan Njoku & Eno L. Inanga - 209-222 Corporate governance and maximisation of the shareholder value: theoretical evidence from CFA zone in Africa
by Benjamin Ouedraogo Nosseyamba
2012, Volume 1, Issue 1
- 3-24 The challenges of the quality of audit evidence in Libya
by Mohamed Zakari & Karim Menacere - 25-39 An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986)
by Louis Ndjetcheu - 40-76 Surveillance model of going concern in banking
by Jonathan Njoku - 77-86 Adopting International Financial Reporting Standards (IFRS) in Africa: benefits, prospects and challenges
by Akintola Owolabi & Francis O. Iyoha - 87-100 Corporate governance: a research analysis
by Siriyama Kanthi Herath & Solai Elyse Freeman - 101-112 Board of directors and financial decisions of Tunisian firms
by Hentati Fakher & Bouri Abdelfettah