GOUNI Global Journal of Accounting and Finance

Aims & Scope

GGJAF publishes high-quality research articles, case studies, and reviews covering financial reporting, corporate governance, taxation, financial markets, risk management, auditing, and sustainability accounting, with emphasis on financial systems and economic development in emerging economies. Double-blind peer review. Open access with DOI assignment for every article.

Editorial Board

• Very Rev. Fr. Prof. Christian Anieke — Patron, Godfrey Okoye University, Enugu, Nigeria
• Prof. John O. Odo — Editor-in-Chief, Department of Accounting and Finance, Godfrey Okoye University, Enugu
• Dr. James Ike Ugwu — Deputy Editor-in-Chief, Department of Accountancy, Godfrey Okoye University, Enugu
• Dr. Stephen Ikechukwu Agu — Managing Editor, Department of Accounting and Finance, Godfrey Okoye University, Enugu
• Prof. Modesta Egiyi — Production Editor, Department of Accounting, Godfrey Okoye University, Enugu
• Prof. Elias Igwebuike Agbo — Business Editor, Department of Accounting and Finance, Godfrey Okoye University, Enugu
• Dr. Osmund C. Ugwu — Associate Editor, Department of Accounting and Finance, Godfrey Okoye University, Enugu
• Prof. Sergius N. Udeh — Consulting Editor, Department of Accounting and Finance, Godfrey Okoye University, Enugu State, Nigeria
• Prof. Robinson Ugwuoke — Consulting Editor, Department of Accountancy, University of Nigeria, Enugu Campus
• Prof. Pius V. C. Okoye — Consulting Editor, Department of Accountancy, Nnamdi Azikiwe University, Awka
• Prof. Farouk Musa — Consulting Editor, College of Private Sector Accounting, ANAN University, Jos
• Prof. Patrick Egbunike — Consulting Editor, Department of Accountancy, Nnamdi Azikiwe University, Awka
• Prof. Ahmad Bello — Consulting Editor, Department of Accounting, Ahmadu Bello University, Zaria
• Prof. Chike Nwoha — Consulting Editor, Department of Accountancy, Enugu State University of Science and Technology (ESUT), Agbani, Enugu

Articles

• Influence of Indirect Taxation on Nigeria's Economic Growth — Agbo, Elias Igwebuike; Anoliefo, Francis Chukwuma
• Effect of Triple Bottom Line Reporting on the Financial Performance of Brewery Firms in Nigeria: A Panel Analysis — Agu, Stephen Ikechukwu; Udeh, Anastasia Ifeoma
• Cash Flow Management Strategies for E-Commerce: A Financial Sustainability Framework in Nigeria — Odo, John Onyemaechi; Nwachukwu, Basilia Chiamaka
• Initial Public Offering Audit Contingent Fees and Post-Listing Earnings Reversal: Evidence from a Nigerian Emerging Market — Ugwu, Osmund Chinweoda; Asogwa, Cosmas Ikechukwu
• Exploring Factors Affecting the Readiness of SMEs to Implement Sustainability Reporting Practices in Southeast Nigeria — Egiyi, Modesta Amaka
• Assessing the Impact of Microfinance on Agricultural Productivity and Income of Smallholder Farmers in Rural Nigeria — Nwachukwu, Basilia Chiamaka; Odo, John Onyemaechi
• Tax Aggressiveness and Financial Performance: Evidence from Quoted Consumer Goods Firms in Nigeria (2012-2023) — Ugwu, James; Agbachi, Vincent Onyeneke
• Effect of Firm Size on Performance of Quoted Real Sector Firms in Nigeria: A Panel Analysis — Agu, Stephen Ikechukwu; Asogwa, Chinedu Ugonma