Forthcoming Articles

International Journal of Critical Accounting

International Journal of Critical Accounting (IJCA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Critical Accounting (3 papers in press)

Regular Issues

  • An econometric explanation of government expenditure behaviours in Nigeria: the open economy approach   Order a copy of this article
    by Barine Michael Nwidobie 
    Abstract: This study adopted the exploratory approach to identify the short and long-run determinants of public sector behaviours in Nigeria using the error correction model and the econometric dynamic model. Research results show that total government expenditures, total government capital expenditures and total government recurrent expenditures increased sharply though at a gradual annual rate between 1987 and 2023. The error correction model result show that in the short run, school enrolment, population, market capitalisation, government size, FDI, exports and debt servicing costs have negative relationships with total government capital expenditures; while foreign exchange reserves, RGDP, oil revenues, non-oil revenues, net credit to government, local debt, imports and foreign debts have positive relationships with total government capital expenditures. To improve economic indices, the government should consider existing relationships between the explanatory and dependent variables, and increase in the proportion of government capital expenditures with attendant improvement in future sustaining income flows/economic performance.
    Keywords: capital expenditure; open economy; Peacock-Wiseman hypothesis; recurrent expenditure; Wagner hypothesis.
    DOI: 10.1504/IJCA.2025.10073061
     
  • Does a venture capitalist influence auditor going concern decisions?   Order a copy of this article
    by Geraldo Vasquez 
    Abstract: A growing number of firms that go public are financially distressed often for several years of their initial existence, raising concerns about their ability to remain going concerns. Yet many IPOs do not receive going concern opinions (GCOs) from their auditors who are charged with assessing a clients going concern status, including a review of factors that may mitigate the need for a GCO. A key feature of IPOs is that a significant proportion of them are financed by venture capitalists (VCs). Accordingly, this study attempts to determine if a relationship exists between VCs and GCOs. Estimating multivariate logistic regression models, this study finds support that GCOs are assessed less often to financially distressed IPOs with venture capital backing and that the negative association between the presence of a VC and the issuance of a going concern opinion is stronger the greater the involvement of a VC.
    Keywords: going concern opinion; GCO; auditor reporting behaviour; financial relationships; venture capitalists.
    DOI: 10.1504/IJCA.2025.10073700
     
  • From CSR credibility to financial performance: a bibliometric analysis of governance, innovation, and reputation as strategic mediators   Order a copy of this article
    by Sana Ben Ghodbane, Nesrine Ben Jeddou, Walid Ben Slama 
    Abstract: This paper presents a bibliometric analysis of the relationship between corporate social responsibility (CSR) and corporate financial performance, focusing on CSR credibility, governance, innovation, and reputation as key mediators. The analysis highlights six main thematic areas: CSRs role in performance driven by innovation, governance structures, CSR communication credibility, sustainability reporting, and how costs and situational factors moderate CSR results. The findings show that CSR credibility and governance play crucial roles as mediators between CSR activities and enhanced corporate reputation and financial performance. In the same vein, CSRs impact on financial performance depends heavily on governance, which enables successful CSR implementation and communication. The results suggest integrating CSR with broader governance frameworks and innovation strategies to maximise shareholder value and societal impact. The study offers valuable insights into CSR research trends, particularly the rise of environmental, social and governance disclosures and the increasing focus on innovation as a CSR-financial performance mediator.
    Keywords: corporate social responsibility; CSR; financial performance; FP; corporate financial performance; CFP; environmental; social; and governance; ESG; sustainability; reputation and image as intangible outcomes.
    DOI: 10.1504/IJCA.2026.10077848
     

 

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