Forthcoming 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 Articles will not be published until the final proofs are validated by their authors.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

  • Do macroeconomic and institutional factors matter in the development of the West African Economic and Monetary Unions capital markets (BRVM)? Empirical investigation on equity and bonds segments using FMOLS   Order a copy of this article
    by Daouda Lawa Tan Toe, Wendyam Assumpta Missa Sawadogo 
    Abstract: This research seeks to investigate the role of macroeconomic and institutional factors in the development of the West African Economic and Monetary Union (WAEMU) stock market (BRVM). We draw on secondary data sourced from the Central Bank of West African States, the World Banks Development Indicators, and the BRVM financial database and covering the 19982019 period. Resorting to the fully modified ordinary least square (FMOLS), findings support that among macroeconomic factors, inflation impedes the development of the BRVM stock market while trade openness and stock market development exhibit a positive relationship. On the side of institutional factors, empirical findings suggest that control for corruption; political stability and absence of violence, rule of law and regulation quality negatively impact the stock market development. These findings underscore the necessity for WAEMU member states to prioritise comprehensive policy reforms aimed at fostering an environment conducive to financial market growth. The findings also highlight the critical role of sound macroeconomic management in providing a stable foundation for capital market operations, thereby mitigating investment risks and promoting long-term growth.
    Keywords: stock market development; institutional factors; FMOLS; BRVM.
    DOI: 10.1504/AJAAF.2026.10080269
     
  • Financial analysis, competitiveness and firms profitability in the European Copper tubes market   Order a copy of this article
    by Michail Pazarskis, Alexios Katsouras, Christos Konstantinidis, Kafestidis Stylianos 
    Abstract: The topic of this study is financial analysis and comparison of companies in the European copper tubes market. A common size analysis and ratio analysis using the financial statement results of the six largest European copper tubes by production in 2023 are conducted. Copper tubes have many applications in renewable energy, building and industrial installations, as well as in heating, ventilation, air conditioning and refrigeration. The European industries of this sector have years of experience and are important players in the world market, exporting more than 500,000 metric tons of copper tubes in 2023, with estimated revenue of about 4.8 billion dollars. The purpose of this study is to find valuable outcomes about the competition and performance of those industries, the European copper tubes market in general, and to reach our conclusions about the future of the sector. The financial analysis and comparison of these companies are conducted through the method of financial ratio analysis, using the financial results for the years 2019-2023.
    Keywords: copper tubes; European copper market; financial analysis.
    DOI: 10.1504/AJAAF.2026.10080304
     
  • Enhancing VAT compliance through effective governance: the interplay of patriotism and trust in Uganda   Order a copy of this article
    by Festo Nyende Tusubira 
    Abstract: This study investigates the interplay between public governance, patriotism, and trust in authorities in shaping value-added tax (VAT) compliance among small and medium enterprises (SMEs) in Uganda. Using survey data from 228 SME owner-managers, partial least squares structural equation modelling (PLS-SEM) was applied to test hypothesised relationships. Results reveal that effective public governance significantly enhances both patriotism and VAT compliance. Moreover, patriotism mediates the relationship between governance and compliance, indicating that patriotic sentiments foster voluntary tax behaviour. The study further establishes that trust in authorities moderates this link, amplifying the positive effect of patriotism on compliance. By integrating civic identity and institutional trust within the governance-compliance relationship, this research advances the behavioural understanding of tax compliance in emerging economies. The findings underscore the need for trust-based and citizen-oriented policy approaches to complement regulatory reforms in improving fiscal governance and compliance ethics in Uganda.
    Keywords: VAT compliance; public governance; patriotism; trust in authorities; SMEs; Uganda.
    DOI: 10.1504/AJAAF.2026.10080472
     

 

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