All Published Articles

1

IAC Journal of Business Review

SUSTAINABILITY DISCLOSURE AND FIRM PERFORMANCE IN SUB SAHARAN AFRICA

1. Amina Halima YusufDepartment of Accounting, Faculty of Management Sciences, University of Lagos, Lagos State, NigeriaEmail: aminayusuf@unilag.edu.ng ORCID: 0000 0003 2145 1102, 2. Thabo MokoenaSchool of Accounting Sciences, University of the Witwatersrand, Johannesburg, South AfricaEmail: thabo.mokoena@wits.ac.za ORCID: 0000 0002 8840 6719, 3. Fatmata KargboDepartment of Finance and Accounting, Fourah Bay College, University of Sierra Leone, Freetown, Sierra LeoneEmail: fkargbo@usl.edu.sl ORCID: 0000 0001 7702 3398, 4. Samuel Kofi MensahDepartment of Accounting, University of Ghana Business School, Accra, GhanaEmail: skmensah@ug.edu.gh ORCID: 0000 0002 6401 9024

Volume 1 Issue 1 2026 Pages 1-26

Background: Sustainability disclosure has become an important governance and accountability tool for firms operating in stakeholder sensitive markets, particularly within Sub Saharan Africa where envi...

Keywords: Sustainability disclosure ESG reporting Board gender diversity Firm performance Return on assets Tobin’s Q Sub Saharan Africa.

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2

IAC Journal of Business Review

GLOBAL VIRTUAL VILLAGE AND 360 DEGREE CULTURAL IMMERSION EXPERIENCES AMONG ABORIGINAL COMMUNITIES IN AUSTRALIA

1. Amelia Grace ThompsonSchool of Tourism, Hospitality and Hotel Management, Griffith University, Gold Coast, AustraliaEmail: amelia.thompson@griffith.edu.au ORCID: 0000 0002 7201 5509, 2. Nathan Jarrah WilliamsCentre for Indigenous Studies, University of Sydney, Sydney, AustraliaEmail: nathan.williams@sydney.edu.au ORCID: 0000 0003 3310 9042, 3. Lindiwe N. MasekoDepartment of Marketing, University of Cape Town, Cape Town, South AfricaEmail: lindiwe.maseko@uct.ac.za ORCID: 0000 0001 9906 7721, 4. Chukwuma Ifeanyi EzeDepartment of Business Administration, University of Lagos, Lagos State, NigeriaEmail: chukwuma.eze@unilag.edu.ng ORCID: 0000 0002 4412 7780

Volume 1 Issue 1 2026 Pages 38-50

Background: Immersive technologies such as 360 degree video, virtual reality, and interactive digital storytelling are increasingly transforming cultural tourism by enabling visitors to experience her...

Keywords: Virtual village 360 degree immersion Aboriginal heritage Digital tourism Cultural sustainability Data sovereignty Australia.

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3

IAC Journal of Business Review

DIGITALISATION, TOURISM EXPERIENCE, AND PILGRIMAGE PARTICIPATION AMONG SOUTH AFRICAN CHRISTIANS

1. Refilwe Lerato SeabelaDepartment of Tourism and Hospitality Management, University of Johannesburg, Johannesburg, South AfricaEmail: refilwe.seabela@uj.ac.za ORCID: 0000 0002 8801 1735, 2. Siphesihle N. KhumaloSchool of Business and Economics, University of KwaZulu Natal, Durban, South AfricaEmail: siphesihle.khumalo@ukzn.ac.za ORCID: 0000 0003 1940 6652, 3. Adeola Mercy AdebayoDepartment of Marketing, University of Ibadan, Ibadan, NigeriaEmail: adeola.adebayo@ui.edu.ng ORCID: 0000 0001 7719 0407, 4. Mogomotsi B. DubeFaculty of Business, University of Botswana, Gaborone, BotswanaEmail: mogomotsi.dube@ub.bw ORCID: 0000 0002 6098 3310

Volume 1 Issue 1 2026 Pages 35-60

Background: Digitalisation is reshaping tourism consumption by transforming how travellers search, evaluate, book, and experience destinations. For faith based travel, digital platforms now influence...

Keywords: Digitalisation Tourism experience Christian pilgrimage Religious tourism Online travel platforms South Africa.

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4

IAC Journal of Business Review

ESG DISCLOSURE QUALITY AND COST OF CAPITAL IN EMERGING ECONOMIES

1. Ibrahim Musa AbdulrahmanDepartment of Accounting, Ahmadu Bello University, Zaria, Kaduna State, NigeriaEmail: ibrahim.abdulrahman@abu.edu.ng ORCID: 0000 0002 9001 1147, 2. Naledi K. MotsepeSchool of Accountancy, University of Pretoria, Pretoria, South AfricaEmail: naledi.motsepe@up.ac.za ORCID: 0000 0003 5010 2234, 3. Grace Esi OwusuDepartment of Accounting, University of Ghana Business School, Accra, GhanaEmail: geowusu@ug.edu.gh ORCID: 0000 0001 6032 9908, 4. Daniel Mwangi WanjikuDepartment of Finance, Strathmore University Business School, Nairobi, KenyaEmail: daniel.mwangi@strathmore.edu ORCID: 0000 0002 1120 4456

Volume 1 Issue 1 2026 Pages 31-56

Background: ESG disclosure quality has become a central determinant of corporate transparency, investor confidence, and market discipline in emerging economies. While firms increasingly publish sustai...

Keywords: ESG disclosure quality Cost of capital Financial reporting quality Institutional ownership Emerging economies.

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5

IAC Journal of Business Review

TRADITIONAL KNOWLEDGE DISCLOSURE AND DIGITAL INNOVATION ACCOUNTABILITY IN EMERGING ECONOMIES

1. Chiamaka Ngozi OkaforDepartment of Accounting, University of Nigeria, Nsukka, Enugu State, NigeriaEmail: chiamaka.okafor@unn.edu.ng ORCID: 0000 0002 1155 4301, 2. Leila Amina HassanDepartment of Business Administration, University of Nairobi, Nairobi, KenyaEmail: leila.hassan@uonbi.ac.ke ORCID: 0000 0003 4088 2266, 3. Sipho DlaminiSchool of Accountancy, University of Cape Town, Cape Town, South AfricaEmail: sipho.dlamini@uct.ac.za ORCID: 0000 0001 9920 7744, 4. Zahra Bint MahmoudDepartment of Accounting and Finance, University of Dar es Salaam, Dar es Salaam, TanzaniaEmail: zahra.mahmoud@udsm.ac.tz ORCID: 0000 0002 6709 1180

Volume 1 Issue 1 2026 Pages 27-52

Background: Traditional knowledge has increasingly attracted policy attention within emergingeconomies due to its relevance to biodiversity, indigenous innovation, cultural identity, and sustainable l...

Keywords: Traditional knowledge disclosure Digital innovation accountability Indigenous consent Benefit sharing Algorithmic governance Emerging economies.

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6

Africa Accounting Journal of Cross-Country Research

Assessing the Impact of IFRS 6 Exploration and Evaluation of Accounting Recognition on Investor Returns in African Firms

Muyiwa Emmanuel DAGUNDURO, Gbenga Ayodele FALANA, Oluyinka Isaiah OLUWAGBADE, Niyi Solomon AWOTOMILUSI, Jeremiah Oreoluwa AKINADEWO, Simeon Opeyemi OLUFEMI, Temitayo Oluwatimilehin ABE, &, , Joseph Seun KOLAWOLE. ,

Volume 1(1)

Background: The impact of International Financial Reporting Standards (IFRS) on financial reporting quality and investor decision-making has been a subject of significant academic interest. Understand...

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

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7

Africa Multidisciplinary Accounting Journal

INVESTIGATION OF OVERSIGHT MECHANISMS DRIVING ESG DISCLOSURE OF QUOTED NON-FINANCIAL FIRMS IN AN EMERGING ECONOMY

Ifeoluwa Mary Adebiyi, Muideen Adeseye Awodiran, &, Abayomi Olusesan Asubiojo

Volume 1(1)

Aim: This present study evaluates oversight mechanisms and how they drive ESG disclosure. It specifically examines the roles of Audit Committee Effectiveness and Institutional Shareholding on the disc...

Keywords: Audit committee effectiveness Environmental social and governance disclosure Institutional shareholding Oversight mechanisms Sustainability reporting

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8

Africa Accounting Journal of Cross-Country Research

APPLICATION OF UPPER ECHELEON THEORY IN IFRS 6 EXPLORATION AND EVALUATION ACCOUNTING DISCLOSURE: A CASE OF AFRICAN FIRMS

Joseph S. KOLAWOLE, Jeremiah O. AKINADEWO, Bankole O. OSALONI, &, Olasehinde V. OMODARA

Volume 1(1)

Aim: The study evaluated the application of upper echelon theory on IFRS 6 disclosure practices among African exploration firms. The research examined how CEO gender, board gender, board committee gen...

Keywords: African exploration firms Financial reporting standards Gender diversity IFRS 6 disclosure Ordinal regression Upper echelon theory

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9

Africa Accounting Journal of Cross-Country Research

Does The Accounting Presentation Choice in IFRS 6 (Exploration For and Evaluation of Mineral Resources) impact Investor Return in Africa Oil and Gas Firms?

ADEMOYE, K. T., AKINADEWO, J. O., OWOEYE, T. O., AJEWOLE, A. S., ADEYEMO, F. H., &, OMODARA, V. O.

Volume 2(1)

Background: This study addressed the critical intersection of accounting standards and investor returns within Africa's oil and gas sector. Specifically, it investigated how diverse accounting treatme...

Keywords: Investment returns Exploration for and evaluation Share price Return on equity Capitalized cost Expensed cost

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10

Africa Accounting Journal of Cross-Country Research

Effects of Non-Oil Revenue and Corruption Control on Government Expenditure Performance in Nigeria

Johnson Omoniyi DUDUYEGBE, Israel Seriki AKINADEWO, Temitayo Oluwatimilehin ABE, Oluwapelumi Bunmi OWOLABI, &, Temidayo OWOLABI

Volume 2(2)

Background: Nigeria's historical reliance on oil earnings as its primary source of income has highlighted the necessity of improved governance and diversification to promote sustainable economic growt...

Keywords: Corruption control foreign exchange rate government expenditure inflation rate non-oil revenue

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11

Africa Sustainability Accounting Journal

FIRM-LEVEL CHARACTERISTICS AND ESG DISCLOSURE IN AN EMERGING MARKET

Ifeoluwa Mary Adebiyi, , Adesina Olugoke Oladipupo, &, Ogunyemi Abraham Osatuyi

Volume 1(1)

AimThis research evaluated firm-level characteristics, specifically free cash flow capacity, intellectual capital, and innovation and their effects on ESG disclosure (combined score) of quoted non-fin...

Keywords: Firm-level Characteristics Free Cash Flow Capacity Intellectual Capital Innovation Environmental Social and Governance Disclosure

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