Published: 2025-06-30

Articles

EFFECT OF REVENUE GENERATION ON RURAL DEVELOPMENT OF LOCAL GOVERNMENTS IN NIGER STATE

Abubakar Tanimu Mohammed1, Usman Baba Aliyu, Salihu Ndagi, Fatima Zahra Othman

1-12

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EFFECT OF BOARD CHARACTERISTICS ON COMPREHENSIVE INCOME AMONG THE LISTED FIRMS IN NIGERIA

Ibrahim Yabagi Salisu, Usman Baba Aliyu, Salisu Abubakar, Fatima Zahra Othman

13-31

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IMPACT OF BOARD ATTRIBUTES ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE OF ENVIRONMENTALLY SENSITIVE INDUSTRIES OF NIGERIA

Yahaya Musa, Prof. Anietie Charles Dikki, Dr Maruf Mustapha

32-49

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AUDIT FIRM CHARACTERISTICS AND FINANCIAL REPORTING QUALITY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Zainab Abdulhadi, Dr. Nasirudeen Abubakar, Dr Murtala Abdullahi

50-66

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IMPACT OF FIRM SPECIFIC CHARACTERISTICS ON COMPLIANCE WITH DISCLOSURE OF IAS 36 AMONGST LISTED DEPOSIT MONEY BANKS IN NIGERIA

Idris Tahir Mahmud, Dr. Nuraddeen Usman Miko, Dr Murtala Abdullahi

67-81

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WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Hadiza Ghali Usman, Dr. Nasirudeen Abubakar, Gloria Pam Dachomo,

82-92

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EFFECT OF REAL EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Auwal Muhammad Bello, Dr Nuraddeen Usman Miko, Dr Usman Abass

93-111

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SHAREHOLDERS’ FUND AND PROFITABILITY OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

THE MODERATING EFFECT OF BOARD GENDER DIVERSITY

Salamatu Barde Mato , Zahradeen Abdullahi

112-126

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EFFECT OF LEAN PRODUCTION ON ORGANISATIONAL PERFORMANCE OF LISTED FOOD AND BEVERAGE COMPANIES IN KADUNA METROPOLIS

Salisu Bala, Helen A. Andow, Yusuf A. Hashim

127-139

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AUDITOR CHARACTERISTICS AND EARNINGS QUALITY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

UGOH, Timothy Terver, Ph.D.

140-154

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IMPACT OF TOP MANAGEMENT COMMITMENT ON THE OPERATIONAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGER STATE, NIGERIA

Saba Mohammed, Dr Usman Baba Aliyu, Prof Hassan Ibrahim, Ndagi Salihu

155-171

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BOARD CHARACTERISTICS AND FINANCIAL REPORTING LAG OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Bello, Idris Sambo, Rabiu, Sagir, Kabiru Abdullahi, Joseph, Benjamin Gwabin

172-189

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CHIEF EXECUTIVE OFFICER’S SHARE OWNERSHIP ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Hauwa Sanusi Junaidu

190-204

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EFFECT OF AUDIT QUALITY ON MARKET VALUE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Onobruke, Gass Samson, Prof. Aruwa, S. A. S. Suleiman, Dr. Musa, A. Abdullahi

205-222

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INTERNATIONAL FINANCIAL REPORTING STANDARD IMPLEMENTATION AND TAX ALIGNMENT IN POST-REFORM NIGERIA

Mohammed Aminu Bello

223-238

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TAX INCENTIVES AND FOREIGN DIRECT INVESTMENT: THE PARADOX OF REVENUE GENERATION IN NIGERIA

Agbonrha-Oghoye Imas Iyoha, Udih Money

239-256

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THE EFFECT OF SUSTAINABILITY REPORTING ON FIRM VALUE OF LISTED OIL AND GAS FIRMS IN NIGERIA

Charles Ogbumah, Dr Murtala Abdullahi, Dr Nasirudeen Abubakar, Prof. Benjamin Kumai Gugong

257-270

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EFFECT OF RISK MANAGEMENT COMMITTEE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Ojo Ozovehe Joseph, Dr Umar Abubakar, Dr Teslim Adetesh

271-283

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BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA: A CAUSALITY ANALYSIS

Peter Banjo Akingbade, Ph.D, FCA

284-303

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THE DETERMINANTS OF ENTERPRISE RISK MANAGEMENT OF LISTED INSURANCE FIRMS IN NIGERIA

Kabir Abdullahi, Dr Isuwa Dauda, Hauwa Sanusi Junaidu

304-318

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THE EFFECT OF OWNERSHIP STRUCTURE ON DIVIDEND POLICY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Clement Oko Simon, Dr Murtala Abdullahi, Dr Nasirudeen Abubakar

319-332

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IMPACT OF LIQUIDITY AND SALES GROWTH ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Moses Adams Bamai, Dr Murtala Abdullahi

333-348

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DETERMINANTS AND VALUE RELEVANCE OF ISO 14001 ADOPTION OF LISTED MANUFACTURING FIRMS IN NIGERIA

Oluwamayowa Olalekan Iredele, Okogba Oghenefejiro Jeffrey

349-359

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FORENSIC ACCOUNTING AND FINANCIAL FRAUD DETECTION IN GOMBE STATE MINISTRY OF FINANCE

Abdon Ahmed Sadah, Isaac Buba Emmanuel, Emmanuel Ishaya

360-373

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TAXPAYERS’ APATHY AND ECONOMIC DEVELOPMENT IN NIGERIA

Onyejegbu, Amara Chidinma, Uagbale-Ekatah, Rosemary E.

374-386

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INTEGRATED REPORTING AND SHAREHOLDERS WEALTH MAXIMIZATION AMONG LISTED CONSUMER GOOODS COMPANIES IN NIGERIA

Aderemi Olalere Adebayo, Adebisi Gbadebo, Oluwatimileyin Esther Adenle

387-400

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THE IMPACT OF BOARD SIZE ON SHAREHOLDERS’ WEALTH MAXIMISATION OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Kolawole Olabisi, Prof. Nuraddeen Usman Miko, Gloria Pam Dachomo

401-414

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CASH MANAGEMENT AND CORPORATE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Ogunsuji, Olabode James, Adekunle, Dada Surajudeen, Jolaosho, Adetoro Hannah, Odukoya, Olaniyi Olalekan, Ojo,Gbenga Ige

415- 425

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CAPITAL STRUCTURE, AGENCY COST, AND PROFITABILITY OF INFORMATION AND COMMUNICATION TECHNOLOGY COMPANIES IN NIGERIA

Andy U. Ugiagbe, Ruth O. Urhoghide (PhD), Rachael E. Abusomwan (PhD)

426-444

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PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024)

Ekong Kingsley Odong, Uagbale-Ekatah Rosemary E.

445-457

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EFFECTS OF CORPORATE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA

Emmanuel John Kaka (PhD), Mahmud Bashiru (PhD), Ba’aba Sule (PhD), Baba Sabo Geidam, Abubakar Muhammad Misbahu

458-471

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IMPACT OF ENVIRONMENTAL ACCOUNTING ON PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Eke Robert Ike, PhD, FCA

472-486

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ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA

Dahiru Aliyu Dadi, Salisu Umar, Abdulkadir Abubakar

487-500

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ARTIFICIAL INTELLIGENCE AND DIGITAL TAX GOVERNANCE IN NIGERIA: ASSESSING THE FISCAL IMPACTS OF GLOBAL MIGRATION

Peters Ade Sanni, Emmanuel Temitope Adedoyin, Lawal T. Ibrahim

501-512

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MODERATING ROLE OF PROFITABILITY ON THE IMPACT OF OWNERSHIP STRUCTURE ON TAX AVOIDANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa, Prof Hamisu S. Kargi, Dr. Mustapha Maruf, Dr. H. S. Sambo

513-532

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CORPORATE GOVERNANCE ATTRIBUTES AND FINANCIAL PERFORMANCE: EVIDENCE FROM ELECTRICITY DISTRIBUTION COMPANIES (DISCOS) IN NIGERIA

Ibrahim Baba Musa, Dr. Tahir Muhammad Dahiru, Dr. Suleiman Salami

533-543

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SUSTAINABILITY AUDITING IN A GLOBALIZED BUSINESS ENVIRONMENT: CHALLENGES AND OPPORTUNITIES IN NIGERIA

Sani, Alfred Ilemona, Oyedokun, Godwin Emmanuel

544-557

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BOARD SIZE AND LIQUIDITY OF MANUFACTURING FIRMS IN NIGERIA: MODERATING ROLE OF FIRM SIZE

Blessing Ogechi Ajunwa, Prof. J. O. Okpanachi, Prof. S. E. Agbi, Dr. Joshua Gambo, Dr Marvis Irom

558-573

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THE IMPACT OF PAY EQUITY ON TURNOVER INTENTION OF SELECTED PUBLIC UNIVERSITY LECTURERS

Emmanuel Iyobosa Notie, Animashaun Abiodun Lateef

574-589

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ADVISORY COMMITTEE OF EXPERTS (ACE) AND INTERNAL SHARI’AH AUDITORS’ CHARACTERISTICS ON INTERNAL SHARI’AH AUDIT EFFECTIVENESS OF NON-INTEREST FINANCIAL INSTITUTIONS IN NIGERIA

Saka, Oluwasegun Sikiru, Dikki, Anietie Charles (PhD), Ahmed, Aliyu Abdullahi (PhD), Umar, Salisu (PhD)

590-609

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