Published: 2026-07-25

Articles

ENVIRONMENTAL AUDITING AND ENVIRONMENTAL PERFORMANCE OF LISTED COMPANIES IN SUB-SAHARAN AFRICAN COUNTRIES

Adeusi Amos Sunday (PhD). Adegbayibi Timothy Adesanmi (PhD). Gbadamosi Racheal Modope

1-26

pdf

FINANCIAL LEVERAGE AND DIVIDEND POLICY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Adekunle Kikelomo J., Fatoki Olawale J. , Ogidan Oladapo I.

27-39

PDF

CORPORATE MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE INDUSTRY IN SOUTHWESTERN REGION OF NIGERIA

Ojedele, Mofoluwaso Iyabode (PhD)

40-51

pdf

ASSET ALLOCATION AND FINANCING INTENSITY IN A SHARIACOMPLIANT BANK: EVIDENCE FROM JAIZ BANK PLC

Abass Adekunle Adewale, Saheed Akande Shittu

52-70

PDF

AUDIT COMMITTEE CHARACTERISTICS AND REPORTING TIMELINESS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Kantiok Patience, Benjamin Kumai Gugong, , Isuwa Dauda, Kantiok Patience, Benjamin Kumai Gugong, .Isuwa Dauda

71-89

pdf

IMPLICATIONS OF ARTIFICIAL INTELLIGENCE ADOPTION AND CORPORATE GOVERNANCE MECHANISMS: A COMPARATIVE EMPIRICAL STUDY OF EUROPEAN UNION, CHINA, AND NIGERIA

Mohammed, Ramon Samuel (PhD),  Fatogun, Olukunle Ibukun,Ajibade, Elizabeth Tobiloba (PhD)

106-123

pdf

TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA: EVIDENCE FROM COMPANY INCOME TAX, VALUE ADDED TAX AND TERTIARY EDUCATION TAX

Olajumoke R. Ogunniyi, Olusola Dahunsi

124-142

PDF

FINANCIAL PERFORMANCE AND SHARE PRICE OF LISTED MANUFACTURING FIRMS IN NIGERIA: THE MODERATING ROLE OF FAIR VALUE ACCOUNTING

Babatunde Moses Ololade, Moses Olumuyiwa Ojo

143-154

PDF

FORENSIC ACCOUNTING, FRAUD ANALYSIS, INVESTIGATION AND PREVENTION: A CASE OF DEPOSIT MONEY BANKS IN NIGERIA

Olufemi Adesina (PhD, ACA) Tolulope Adesina (ACA) Aderonke Bolade (ACA)

155-167

pdf

FINANCING DECISIONS AND FIRM VALUE: EMPIRICAL EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Salaudeen Toheeb, Ogidi Samson Olofu And Oriaje Benjamin Caleb

90-105

pdf

IMPACT OF MANAGERIAL OWNERSHIP AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA

Abubakar Mohammed, Yusuf Mohammed Aliyu, Ismaila Yusuf

168-189

pdf

FIRM CHARACTERISTICS AND VALUE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA

Okunola Oluwafunmilayo Serah, Rasheed Olatunji Animasaun

190-206

pdf

TECHNOLOGICAL READINESS AND ELECTRONIC TAX FILING ADOPTION IN JIGAWA STATE SMEs: EXAMINING THE ROLES OF OPTIMISM AND INNOVATIVENESS

Suleiman Shatima, Sunusi Shuaibu, Sunusi Garba (PhD)

207-223

pdf

GREEN FINANCE AND SMEs PERFORMANCE: AN EMPIRICAL INVESTIGATION OF SMALL AND MEDIUM ENTERPRISES IN GOMBE STATE, NIGERIA

Abubakar Bala (PhD), Nuruddeen Abubakar

240-253

pdf

COMPARATIVE ANALYSIS OF GREEN SUKUK AND CONVENTIONAL GREEN BONDS: EXPLORING SYNERGIES AND DISTINCTIONS IN SUSTAINABLE FINANCE IN NIGERIA

Abubakar Bala (PhD), Esther Enoch Yusuf, Nuruddeen Abubakar

224-239

pdf

AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED NON- FINANCIAL FIRMS IN NIGERIA

THE MODERATING EFFECT OF AUDIT COMMITTEE INDEPENDENCE

Naburgi Musa Mohammed (PhD), Musa Hassan (PhD), Hussaini Abubakar

273-285

pdf

REAL ACTIVITIES EARNINGS MANAGEMENT AND FIRM VALUE OF QUOTED CONSUMER GOODS FIRMS IN NIGERIA

Taiwo Muideen Isiaka, Apedzan Emmanuel Kighir, Ismaila Yusuf

286-300

pdf

BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Olubunmi Ademola, Murtala Abdullahi, Hussaini Bala

254-272

pdf

EFFECT OF SUSTAINABILITY REPORTING ON FIRM VALUE OF LISTED OIL AND GAS FIRMS IN NIGERIA: MODERATED BY BOARD FINANCIAL EXPERTISE

Polycarp Bulus, Dr. Mohammad Modibbo Hamza, Dr. Gloria Pam Dachomo

301-315

pdf

MODERATING ROLE OF AUDIT QUALITY ON CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Sambo Zion Dogara, Isuwa Dauda, Idris Mohammed

316-338

pdf

EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS ON FINANCIAL DISTRESS OF LISTED DEPOSIT MONNEY BANKS IN NIGERIA

Rebecca Okogu, Dr Nasirudeen Abubakar, Dr Gloria Pam Dachomo

339-360

pdf

FORENSIC ACCOUNTING AND CORRUPTION CONTROL IN NIGERIAN PUBLIC SECTOR INSTITUTIONS

Anas Idris Abdulwahab (PhD), Momodu Mustapha Muhammad, Kester Danjuma Enebi

361-376

pdf

BARRIERS AND DRIVERS OF FINANCIAL INCLUSION IN RURAL KADUNA STATE, NIGERIA: A QUALITATIVE INVESTIGATION

Anas Idris Abdulwahab, PhD, Hussaini Bala, PhD, Murtala Abdullahi, PhD, Haruna Daddau, PhD, Blessing Duniya, PhD

377-388

pdf

MODERATING ROLE OF LIQUIDITY ON EXECUTIVE EMOLUMENTS AND FINANCIAL PERFORMANCE OF LISTED HEALTHCARE FIRMS IN NIGERIA

Eze Faith Chinwe (ACA), Momodu Mustapha Muhammed, Kester Danjuma Enebi

389-401

pdf

IMPACT OF BOARD CHRACTERISTCS ON DIVIDEND POLICY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Jaafaru Kabiru, Dr Murtala Abdullahi, Dr Salvation Selven Joshua

402-422

pdf

MODERATING EFFECT OF AUDIT COMMITTEE GENDER DIVERSITY ON AUDIT FIRM ATTRIBUTES AND FIRM PERFORMANCE OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA

Ibrahim Hussaini Bello Usman Baba, Sani Saidu and Mahmoud Ibrahim

423-448

pdf