About JOA

The Journal of Accounting (JOA) is the only authoritative academic journal of the Nigerian College of Accountancy (NCA), the Post Graduate Professional College of the Association of National Accountants of Nigeria (ANAN) which is focused on research that impact on accounting education, profession, and practice, in a profound and comprehensive manner.

Nigerian College of Accountancy, a training arm of the Association of National Accountants of Nigeria, aims to advance the science of accounting in Nigeria through a multidisciplinary focus on the production of well-rounded, well-blended, and well-trained professionals possessing sound knowledge, skillful in practice, and ethical in conduct.

The journal promotes opportunities for research in accounting and makes research results easy to use. It is in this mission that ANAN publishes, through this journal, well-studied, original, theoretical, and empirical research on contemporary issues in accounting and related disciplines.

The JOA is a reputable journal that requires rigorous peer review of all research articles. All articles submitted to the journal undergo initial screening and are later reviewed by anonymous reviewers. We welcome theoretical and empirical papers on Accounting, especially papers that have implications that can be tested. Contributions from a variety of contributors are also welcome.

We are open to submissions on all aspects of accounting. However, the views and interpretations expressed in this journal are those of the authors and do not necessarily represent the views and policies of the institutions, NCA, and ANAN. The editorial board does not guarantee the accuracy of the data contained in this publication and does not accept any responsibility for the consequences of their use.

OPEN ACCESS STATEMENT

JOA is an open access publication, therefore all of its information is freely accessible without imposing any restrictions on the user or his or her institution. The complete text of the articles may be read, downloaded, copied, distributed, printed, searched, linked to, or otherwise used for any lawful purpose without the publisher’s or author’s prior consent.