Forthcoming and Online First Articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

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African J. of Accounting, Auditing and Finance (4 papers in press)

Regular Issues

  • Enterprise's strategic management under COVID-19: evidence from South Africa   Order a copy of this article
    by Fakhrul Hasan, Mohammad Raijul Islam, Salma Akter 
    Abstract: In our research, we mainly looked at the questions on how enterprise strategic management is affected during COVID-19 period in South Africa, from the context of stakeholder theory, legitimacy theory, and based on organisational culture. For both stakeholder theory and legitimacy theory, as the pandemic continues to unfold, palpable social pressure has pointed to both a shift from short-term to long-term outcome, and renewed importance of CSR. This is due to the short-term impact of this very special pandemic, prior to which, the term 'social distancing' was unheard of. On top of that short-term impacts, was also identified in this research that enterprise strategic management that gives focus to stakeholder management are also more resilient to major external shocks like COVID-19 pandemic.
    Keywords: COVID-19; strategic management; enterprise; organisational culture; CSR.
    DOI: 10.1504/AJAAF.2022.10048473
  • Effectiveness of internal audit function in public sector organisations in Northern Region of Ghana   Order a copy of this article
    by Issahaku Salifu, Dawuni Mohammed, Nurideen Alhassan, Newman Amaning 
    Abstract: This paper examined for the effect of internal audit independence, management support, competency of the audit staff, and the quality of the internal audit work on the effectiveness of the internal audit function in selected public sector organisations in the Northern Region of Ghana. Data was collected using a structured questionnaire. The sample size was 82 respondents comprising of internal auditors and their auditees. Purposive and convenient sampling techniques were employed. Researchers used multiple regression analysis and ordinary least square in examining for relationship between variables. The paper found that independence of the internal auditor, management support, the competency of the internal auditors, and the quality of the internal auditors’ work were all positively associated with the effectiveness of the internal audit function among public sector organisations in the Northern Region of Ghana. The researchers recommended regular training of internal audit staff, proper remuneration of internal auditors among others.
    Keywords: effectiveness; Ghana; internal audit; northern region; public sector organisation.
    DOI: 10.1504/AJAAF.2022.10048787
  • Does intellectual capital lead to greater financial performance and stability? Evidence from banking markets in Africa   Order a copy of this article
    by Nicholas Asare, Francis Aboagye-Otchere, Patricia Muah 
    Abstract: This study examines the effects of intellectual capital (IC) on the financial performance and stability of banks. This study uses the system generalised-method-of-moments and ordinary least squares panel-corrected standard errors estimation techniques to estimate panel regressions based on the data of 366 banks from 26 African countries. The results suggest that IC has positive effects on financial performance. Intellectual capital’s relationship with financial stability is not consistent and significant across the estimations. Also, human capital efficiency has a positive relationship with financial performance; capital employed efficiency has a negative relationship with financial stability. Basically, not all elements of IC have positive effects on the financial performance and stability of banks. The findings suggest that policymakers must initiate and design regulations and policies to help deploy and manage IC investments in strategic ways.
    Keywords: intellectual capital; performance; stability; banks; Africa.
    DOI: 10.1504/AJAAF.2022.10049721
  • Accruals quality and share price of non-financial firms listed on the Nigerian exchange   Order a copy of this article
    by Sebastine Abhus Ogbaisi, Edosa Joshua Aronmwan 
    Abstract: The study examined accruals quality and share price of firms in Nigeria within the period 2010 to 2020. Seventy-six firms constituted the sample size. Ordinary least square multiple regression was used for the data analysis. The study revealed that accruals quality has a positive significant impact on share price. The study further revealed that with the interaction of accruals quality with the bottom line metrics of book value per share and earnings per share, accruals quality also has a positive significant impact on share price of firms respectively. The study recommended that discretionary accruals should be reduced as much as possible by management in the preparation of financial statements so as to enhance the quality of earnings which will in the long run impact on share price.
    Keywords: earnings; earnings quality; accruals quality; share price.
    DOI: 10.1504/AJAAF.2022.10052368