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

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

Adekunle Kikelomo J. 1 , Fatoki Olawale J.2 , Ogidan Oladapo I.3

27-39

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

Ojedele, Mofoluwaso Iyabode (PhD)

40-51

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

Abass Adekunle Adewale1 , Saheed Akande Shittu2

52-70

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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

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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

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

Olajumoke R. Ogunniyi1 , Olusola Dahunsi2

124-142

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

Babatunde Moses Ololade1 , Moses Olumuyiwa Ojo2

143-154

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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

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FINANCING DECISIONS AND FIRM VALUE:

EMPIRICAL EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Salaudeen Toheeb, Ogidi Samson Olofu And Oriaje Benjamin Caleb

90-105

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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

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

Okunola Oluwafunmilayo Serah, Rasheed Olatunji Animasaun

190-206

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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

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

Abubakar Bala (PhD), Nuruddeen Abubakar

240-253

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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

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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

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

Taiwo Muideen Isiaka, Apedzan Emmanuel Kighir, Ismaila Yusuf

286-300

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

Olubunmi Ademola, Murtala Abdullahi, Hussaini Bala

254-272

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