Forthcoming and Online First Articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

Forthcoming 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 Articles will not be published until the final proofs are validated by their authors.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 (3 papers in press)

Regular Issues

  • A study to assess the impact of COVID-19 pandemic on digital financial services and digital financial inclusion in India   Order a copy of this article
    by Mohd Shafeeq, Sana Beg 
    Abstract: It is crucial to conjecture the consequences of the COVID-19 for an economy, to plan its policy and guidelines at present, and to prepare itself for the future. In the finance world it is suggested by health experts to use more and more digital financial services (DFSs). Thus in this paper, we will try to understand the impact of COVID-19 on DFS and digital financial inclusion in India. This research suggests that the impact of COVID-19 is negative on financial inclusion, whereas some DFS were impacted positively. While some DFS have faced the negative as well as neutral impact during this pandemic. Overall it is concluded that the impact on DFS is neutral to date, but with time and with the opening up of an economy, the status of DFS is expected to improve, which in turn will improve the status of digital financial inclusion in India in the future.
    Keywords: corona virus impact; COVID-19 pandemic; digital financial services; DFSs; financial inclusion; digital financial inclusion.
    DOI: 10.1504/AJAAF.2021.10039000
  • Performance of microfinance institutions in poverty alleviation: mapping the research front   Order a copy of this article
    by Hasibul Islam Russell, Jinnatul Raihan Mumu, Md. Saiful Islam, Md. Abul Kalam Azad 
    Abstract: Despite of a saturated literature on poverty alleviation through microfinance institutions, the link between performance of microfinance institutions and poverty alleviation has much scope to explore. Thus far, only 87 Scopus indexed documents are identified in this field. The aim of this paper is to scientifically map the existing literature using both bibliometric and systematic literature review. The findings of this study reveal the influential aspects of literature in terms of countries, institutions, journals, authors, articles, and topics. This paper also unveils five key research streams in existing literature: 1) social outreach, financial sustainability and poverty alleviation; 2) factors affecting MFIs; 3) efficiency of MFIs; 4) mission drift; 5) Islamic microfinance.
    Keywords: microfinance; poverty alleviation; bibliometric analysis; systematic literature review.
    DOI: 10.1504/AJAAF.2021.10039391
  • Bank diversification, governance structure and the performance of Tunisian listed banks   Order a copy of this article
    by Dosarf Ben Aissia 
    Abstract: This paper examines the relevance of the effect of the bank diversification and the governance structure on the performance of Tunisian listed banks. Using a sample of ten Tunisian conventional banks listed on the Tunis Stock Exchange over a period extending from 2013 to 2019, our study shows that the diversity of assets of the Tunisian banks affects positively their performance. It also identifies that the governance variables, particularly the board size, the institutional ownership and the outside directors on audit committee, play an important role in determining the performance of listed banks. These results confirm that governance matters as it amplify the positive relationship between bank diversification and profitability.
    Keywords: bank diversification; performance; governance structure.
    DOI: 10.1504/AJAAF.2021.10040384