Africa Accounting Journal of Cross-Country Research

Africa Accounting Journal of Cross-Country Research

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

Editorial Manager

Jeremiah Akinadewo - Department of Accounting, Afe Babalola University, Ado-Ekiti, Ekiti state, Nigeria.

Published Articles

Browse our collection of peer-reviewed research articles

5 articles

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

View Details Download PDF DOI

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

View Details Download PDF DOI

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

View Details Download PDF DOI

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

View Details DOI

Financial Derivatives and Firm Value in Nigeria’s Investment Firms: The Moderating Role of Exchange Rate Volatility

Isreal Seriki AKINADEWO, , Olusola Esther IGBEKOYI, Adebola Abass JABAR, Taiwo Esther ADENIRAN, Ayomide Gabriel IGE, , Oluwayomi Oluwadare OSO &, Boladale Bunmi AJAYI

Volume 2 Issue 2 2026 Pages 1-29

Background: Financial derivatives have become widely used by firms to manage exposure to market risks such as interest rate, foreign exchange, and commodity price volatility. While derivatives are des...

Keywords: Derivative asset intensity Derivative liability intensity Exchange rate volatility Firm size Firm value

View Details Download PDF DOI

Explore Our Other Journals

Discover more academic journals in our collection

Africa Multidisciplinary Accounting Journal

ISSN: 3027-0588 | E-ISSN: 3027-2696

Africa Multidisciplinary Accounting Journal (AMAJ) is an international accounting journal. The Journal therefore invites articles covering the theor...

Africa Sustainability Accounting Journal

ISSN: 3026-9490 | E-ISSN: 3027-2408

Africa Sustainability Accounting Journal (ASAJ) is an international accounting journal. The Journal therefore invites articles covering the th...

Global Journal of History and Theories GJHT

ISSN: 3141-4176 | E-ISSN: 3141-4184

The Global Journal of History and Theories (GJHT) encompasses scholarly inquiry across the full span of historical periods, world regions, and theoret...

International Journal of Contemporary Issues Research IJCIR

ISSN: 3141-4451 | E-ISSN: 3141-4478

The International Journal of Contemporary Issues Research (IJCIR) encompasses rigorous scholarly inquiry into contemporary challenges across the follo...

International Journal of Multidisciplinary and Interdisciplinary Research

ISSN: 3141-4206 | E-ISSN: 3141-4192

The International Journal of Multidisciplinary and Interdisciplinary Research (IJMIR) encompasses scholarly inquiry across the full breadth of academi...