Forthcoming articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

These articles have been peer-reviewed and accepted for publication 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 Articles will not be published until the final proofs are validated by their authors.

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

Regular Issues

  • Meaning and measures of quality of corporate governance: a literature review   Order a copy of this article
    by Albert Ochien’g Abang'a, David Wang'ombe 
    Abstract: This paper aims to report the results of literature review on the meaning and measures of corporate governance to suggest opportunities for future research in the field. The purpose is achieved by first obtaining journal ranking guide from the Chartered Association of Business Schools (CABS) 2018. The next step involved identification of the first thirty journals published during 1990 to 2018 using EBSCO, Emerald, Wiley Online Library, Taylor and Francis, Elsevier and Inderscience Publishers databases, seeking for in the article title search term corporate governance using Boolean search logic. The review of literature finds that there are two broad perspectives to which corporate governance can be conceptualised: the shareholder and stakeholder perspective. Further, the results indicate that there are three broad measures of corporate governance (governance codes, commercial rating agencies, and academic literature). The findings have important implications for regulators, policy practitioners and academic literature who prescribe measures of corporate governance. The paper contributes to the debate on the definition of the term corporate governance and its measures.
    Keywords: corporate governance; shareholder; stakeholder.
    DOI: 10.1504/AJAAF.2020.10033638