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Africa Accounting Journal of Cross-Country Research [AAJCCR]

Print ISSN: 3027-0073 | Online ISSN: 3027-2459

To further promote comparative African-based research and publication, IAC Academy publishes the Africa Accounting Journal of Cross-Country Reasearch (AAJCCR) to advance new knowledge pertinent to IFRS/IPSAS accounting practice (recognition, disclosure, timeliness, methods and relevance) of Africa State, private, NGOs and public listed Companies.

OBJECTIVES

Africa Accounting Journal of Cross-Country Reasearch (AAJCCR) aims to publish innovative, straightforward, challenging, thought-provoking articles in IFRS/IPSAS accounting practices of Africa countries. The journal’s content aspires to be relevant and interesting to a wide readership interested in international accounting practice in Africa in particular and generally how the global practices of accounting standards and related agendas are implicated in the African context, which adds to the understanding and discussion of African accounting practice and academia worldwide.

Africa Accounting Journal of Cross-Country Reasearch (AAJCCR) is an international accounting journal. The Journal therefore invites articles covering IFRS/IPSAS accounting practices of Africa companies. The areas of interest to the journal include (but not limited to): 1) Africa companies IFRS/IPSAS accounting recognition, disclosure, timeliness and method practices 2) testing the relevance of Africa companies IFRS/IPSAS accounting recognition, disclosure, timeliness and methods selection decision and 3) testing Africa Companies accounting decision making using positive accounting theory. To serve our readers well, each published paper’s abstract will be made available for free.

The importance of international accounting practices in Africa is justified by the wvidespread of IFRS/IPSAS adoption in many large and even small companies in Africa and the current dearth of IFRS/IPSAS cross country comparative accounting literature on the African experience. Africa Accounting Journal of Cross-Country Reasearch (AAJCCR) broad coverage makes it easy to learn about the latest practical and scholarly thinking, providing accounting practitioners and scholars of the state-of-the-art accounting knowledge in international accounting.

Editor-in-Chief

Dr. Israel Akinadewo
Associate Professor of Accounting University of Ilesa, Osun State, Nigeria


Academic Editors

Prof. Olabanji A. Oni – Business Management, University of Fort Hare, East London

Associate Professor Jerroh Ediri – Department of Accounting and Finance, Delta State University, Abraka, Nigeria

Dr. Okoye Francis – Department of Accounting, Lagos Business School (LBS), Nigeria

Practitioner Editors

Dr. Rabiu Olowo – Professor of Practice: Executive Secretary/Chief Executive Officer, Financial Reporting Council of Nigeria (FRCN)

Machame Henry – Accounting Econometrician, MachameRatios, Regina, Saskatchewan, Canada.

Dr. Dominic Erah – Risk Management, Central Bank of Nigeria


Editorial Advisory Board

Professor Taiwo Asaolu – Vice Chancellor, University of Ilesa, Osun State, Nigeria

Professor Bello Ahmed – Department of Accounting and Finance, Ahmadu Bello University, Zaria, Nigeria 

Latest Articles

Volume 1(1)


Keyword(s): Book value per share, Earnings per share, IFRS 6 exploration and evaluation of accounting recognition, Investor’s return, Mineral Resources

Volume 1(1)


Keyword(s): African exploration firms, Financial reporting standards, Gender diversity, IFRS 6 disclosure, Ordinal regression, Upper echelon theory

Volume 2(1)


Keyword(s): Investment returns, Exploration for and evaluation, Share price, Return on equity, Capitalized cost, Expensed cost