Afro-Asian Journal of Finance and Accounting

This journal also publishes Open Access articles

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Editor in Chief: Prof. D.K. Malhotra
ISSN online: 1751-6455
ISSN print: 1751-6447
4 issues per year
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Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals.


 Topics covered include

  • Asset pricing, corporate finance, banking; market microstructure
  • Behavioural and experimental finance; law and finance
  • Emerging economies: finance, audit committees, corporate governance
  • Islamic finance, accounting and auditing
  • Equity analysis and valuation, venture capital and IPOs
  • National GAAP and IASs compliance, harmonisation and strategies
  • Financial measurement/disclosure, and the quality of information reported
  • Accountability and social/ethical/environmental measurement/reporting
  • Cultural, political, institutional impact on financial measurement/disclosure
  • Accounting practices for intellectual capital and other intangible assets
  • Provision of non-audit services and impairment to auditor independence
  • Audit quality and auditor skills; internal control/auditing
  • Management accounting, control and /use of key performance indicators
  • Accounting education and professional development, accounting history
  • Public sector and not-for-profit accounting


More topics...


  • Asset pricing
  • Corporate finance
  • Banking
  • Market microstructure
  • Behavioural finance
  • Experimental finance
  • Law and finance
  • Finance in emerging and less developed economies
  • Islamic finance
  • Equity analysis and valuation, venture capital and initial public offerings


  • Compliance with IASs and national GAAP, and impact on accountant judgement
  • National GAAP and IASs harmonisation and strategies
  • Financial measurement and disclosure, and the quality of information reported
  • Accountability and social, ethical and environmental measurement and reporting
  • Financial reporting and adoption of IASs by SMEs
  • Cultural, political and institutional impact on financial measurement and disclosure practices
  • Accounting practices for intellectual capital and other intangible assets
  • Audit quality and auditor skills
  • Provision of non-audit services and impairment to auditor independence
  • Audit committees and corporate governance in emerging and less developed economies
  • Internal control and internal auditing
  • Audit expectations gap, and assessing, measuring and managing risk in auditing
  • Management accounting, control and use of key performance indicators
  • Performance measurement and evaluation in profit and non-for-profit organisations, and public sector bodies
  • Assessing, measuring and managing risk in performance evaluation
  • Accounting education and professional development
  • Public sector and not-for-profit accounting
  • Accounting history, development and regional interaction
  • Islamic accounting and auditing



More on this journal...

AAJFA is dedicated to publishing high quality research papers focusing specifically on finance and accounting issues in Africa, the Middle-East and Asia. The journal will cater for the research and knowledge requirements of finance and accounting scholars and professionals from (or with an interest in) Africa, the Middle-East and Asia.

AAJFA adopts a regional and intercontinental perspective to foster research that can be transferred across multiple cultural and social barriers to enhance greater bridging of the knowledge gap. It seeks to provide a valuable proactive conduit for contemporary critical thought and discussion on not only prevailing finance and accounting issues but topics that may affect Africa, the Middle-East and Asia in the future.


With a broadly defined scope, AAJFA provides a valuable research and reference source for finance and accounting researchers, educators, students, policy makers, financial planners, forecasters and analysts, accounting and auditing professionals, bankers, and other decision makers in governmental, non-profit and financial institutions. AAJFA caters for a readership not only within Africa, the Middle-East and Asia regions but also amongst those from outside with an interest in finance and accounting issues in these regions.


The primary criterion for publication in AAJFA is the significance of the manuscript’s contribution to the development and understanding of finance and accounting in Africa, Asia and the Middle-East. The scope of submission encouraged is broad. AAJFA welcomes original manuscripts that develop, test or advances finance and accounting theory, research or practice. Replication based studies applying sound theoretical foundation and research method are strongly encouraged. Studies illustrating the significance of major finance and accounting within the specific context of Africa, Middle-East and Asia will also be considered.

Research manuscripts offering the journal’s readership new insights and approaches into finance and accounting issues affecting African, Middle-Eastern and Asian organisations are welcomed, together with comparative research reflecting and impacting the above regions. Manuscripts can be behavioural, empirical, historical and theoretical in content. AAJFA recognises the multi-paradigmatic nature of finance and accounting and encourages contributions from all paradigms. In addition to research manuscripts, AAJFA will consider research commentary, case studies, and book reviews for publication. Special issues devoted to important topics of very contemporary relevance in Finance and Accounting will occasionally be published.



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Vol. 4
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 AAJFA is indexed in:


 AAJFA is listed in:


    Editor in Chief

  • Malhotra, D.K., Thomas Jefferson University, USA

Managing Editor

  • Joshi, Prem Lal, Multimedia University, Malaysia

Consulting Editor

  • Dunk, Alan, University of Canberra, Australia

Editor (Accounting)

  • Gao, Simon S., Edinburgh Napier University, UK

Associate Editors

  • Bagchi, Debasis, IILM Graduate School of Management, India
  • Negash, Minga, University of the Witwatersrand, South Africa

Editorial Board Members

  • Ahmad, Rubi, University of Malaya, Malaysia
  • Al-Shammari, Bader A., The Public Authority for Applied Education and Training, Kuwait
  • Bathala, Chenchuramaiah, Cleveland State University, USA
  • Bhabra, Harjeet S., Concordia University, Canada
  • Boudriga, Abdelkader, University of Orléans, France, and University of Tunis, Tunisia
  • Brown, Alistair, Curtin University of Technology, Australia
  • Chatterjea, Arkadev, The University of North Carolina at Chapel Hill, USA
  • Chen, Yu-cheng, National Chung Hsing University, Taiwan
  • Chong, Vincent, University of Western Australia, Australia
  • Choudhry, Taufiq, University of Southampton, UK
  • Firer, Steven, Rhodes University, South Africa
  • Jacobsen, Ben, Massey University, New Zealand
  • Li, Steven, RMIT University, Australia
  • Loudon, Geoffrey, Macquarie University, Australia
  • Lu, Zhengfei, Peking University, China
  • Martin, Rand, Bloomsburg University, USA
  • Masih, Abul Mansur Mohammed, INCEIF, Malaysia
  • Muoghalu, Michael, Pittsburg State University, USA
  • Ngassam, Christopher, Grambling State University, USA
  • O'Connor, Neale, University of Hong Kong, Hong Kong SAR, China
  • Onour, Ibrahim A., University of Khartoum, Sudan
  • Otchere, Isaac, Carleton University, Canada
  • Pandey, I.M., Delhi University, India
  • Parnes, Dror, University of South Florida, USA
  • Powell, John G., Massey University, New Zealand
  • Russel, Philip, Philadelphia University, USA
  • Samaha, Khaled, American University in Cairo, Egypt
  • Singh, Manohar, Penn State University, USA
  • Soonawalla, Kazbi, London School of Economics and Political Science, UK
  • Sutcliffe, Charles, University of Reading, UK
  • Uliana, Enrico, University of Cape Town, South Africa
  • Van Breda, Michael F., South Methodist University, USA
  • Wu, Yangru, Rutgers University, USA
  • Zain, Mazlina, Multimedia University, Malaysia
  • Zhang, Tianxi, Shanghai Jiaotong University, China


A few essentials for publishing in this journal


  • Submitted articles should not have been previously published or be currently under consideration for publication elsewhere.
  • Conference papers may only be submitted if the paper has been completely re-written (more details available here) and the author has cleared any necessary permissions with the copyright owner if it has been previously copyrighted.
  • All our articles go through a double-blind review process.
  • All authors must declare they have read and agreed to the content of the submitted article. A full statement of our Ethical Guidelines for Authors (PDF) is available.
  • There are no charges for publishing with Inderscience, unless you require your article to be Open Access (OA). You can find more information on OA here.


Submission process


All articles for this journal must be submitted using our online submissions system.

Submit here.