Forthcoming articles


African Journal of Accounting, Auditing and Finance


These articles have been peer-reviewed and accepted for publication in AJAAF, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.


Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.


Articles marked with this Open Access icon are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.


Register for our alerting service, which notifies you by email when new issues of AJAAF are published online.


We also offer RSS feeds which provide timely updates of tables of contents, newly published articles and calls for papers.


African J. of Accounting, Auditing and Finance (1 paper in press)


Regular Issues


  • Financial reporting quality and earnings management in Libyan banks: Stakeholders perceptions   Order a copy of this article
    by Yasser Barghathi 
    Abstract: This paper ascertains the perceptions of Libyan Commercial Banks' (LCBs) stakeholders in regards to the financial reporting quality through the existence of earning management. This approach to detect for earnings management has been widely adopted by academic and therefore it could be referred to as an academic approach. A total of useable 102 questionnaire from a range of LCB stakeholders comprising preparers of financial statements, users, regulators and academics have analysed to answer the research questions. Earnings management behaviour is viewed as having a place in LCBs financial reporting due to the existence of a range of factors. Stakeholder groups agreed, on balance, that such behaviour does exist because of local accounting practices, weak external auditor, and poor corporate governance leading to the assumption that financial reporting of LCBs implies managed earnings which eventually suggest that LCBs financial reporting would have been of less quality given the existence of the factors that may facilitate such behaviour. The findings are of particular relevance to regulators, and specifically, the Central Bank of Libya. Perceptions of financial reporting quality raise questions about its guidance and regulations especially in connection with earnings management. Perceptions of financial reporting quality, and therefore, of the credibility of financial statements should be of interest to all stakeholders.
    Keywords: Earnings management; financial reporting quality; perceptions; Libya; accountability.