Published: 2026-09-19

Articles

CORPORATE GOVERNANCE, INTERNAL CONTROL SYSTEM AND FIRMS’ FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Dr. Okulenu Samuel Adetayo, Dr. Idowu Afolasade Florence

1-22

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FINANCIAL PERFORMANCE AND ENVIRONMENTAL SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Dr. Okulenu Samuel Adetayo, Dr. Idowu Afolasade Florence

23-36

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ENVIRONMENTAL COST MANAGEMENT SYSTEM AND CORPORATE ECONOMIC PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Dr Olubunmi Modupe Odugbemi (FCA)

37-52

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EFFECT OF CORPORATE GOVERNANCE ON TAX PLANNING OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Amedu Jimoh Michael (PhD), Iliemena-Ifeanyi, Rachael Okwudili (PhD)

53-65

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AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA: MODERATED BY GENDER DIVERSITY

Mustapha Ilyas Abdulwasiu, Suleiman Tauhid, Joshua Okpanachi, Samuel Eniola Agbi

66-85

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BOARD INDEPENDENCE AND SUSTAINABILITY DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA

MODERATING ROLE OF FIRM AGE

Sherifat Abdulazeez, Lateef Olumide Mustapha, Samuel Eniola Agbi, Joshua Samuel Gambo

86-99

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ASSET GROWTH RATE AND FINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRMS IN NIGERIA

Archibong Comfort Charles, Jackson-Akhigbe, Beauty E. (PhD)

100-113

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MODERATING EFFECT OF AUDIT QUALITY ON FINANCIAL RISKS AND MARKET VALUE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Aruwa, S. A. Suleiman (PhD), Naburgi, Musa Mohammed (PhD), Onobruke, Gass Samson (PhD)

114-133

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EFFECT OF SUSTAINABILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Halimatu, Sa’adiya Abubakar, Ame, Jacob O., Oladimeji, Ayodele Sunday

151-166

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EFFECT OF FAMILY MANAGEMENT AND CONTROL ON VALUE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Fodio, Musa Inuwa, Musa Hassan, Oloshu, Alanana Ibrahim

183-199

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INTERNAL AUDITING AND FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA

Dr. Samson Oyewole Olabisi

200-221

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EFFECT OF FIRM SIZE AND PROFITABILITY ON SUSTAINABILITY REPORTING OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Muhammad Ishaq Khamees, Musa Sulieman Umar (Phd), Haruna Dadda’u (Phd), Zaharadeen Khamis

222-235

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IMPACT OF CREDIT RISK MANAGEMENT ON PROFITABILITY OF DEPOSIT MONEY BANKS IN NIGERIA

Abdullahi Mohammed Bashir, Dr Nasirudeen Abubakar, Dr Idris Mohammed

236-248

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IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE OF LISTED INFORMATION COMMUNICATION AND TECHNOLOGY FIRMS IN NIGERIA

Ochei K. Peter, Dr Nasirudeen Abubakar, Dr Gloria Pam Dachomo

269-290

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EDUCATIONAL FINANCING AND PERFORMANCE OF ACADEMIC CAPACITY IN NIGERIAN FEDERAL UNIVERSITIES

Fodio, Musa Inuwa, Jacob O. Ame, Usman, Musa Musa, Isiguzo, Joy Onyekachi

307-323

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BOARD EFFECT OF BUDGETING AND BUDGETARY CONTROL ON BUDGET PERFORMANCE IN NIGERIA

A CASE OF ONDO STATE

Kolawole, Tajudeen Olasoji, Ademola, Emmanuel Akinyele, Adeyemo, Malik Olawale

324-335

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INVESTMENT DECISIONS AND PERFORMANCE OUTCOMES OF PENSION FUND ADMINISTRATORS IN NIGERIA

Prof. A.D. Zubairu, Prof. Solomon Mangba Aza, Abdulrahman Bappa

336-349

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IMPACT OF TALENT GAP AND CHANGING SKILLSET ON ACCOUNTING PROFESSIONALS IN NIGERIA

A CONCEPTUAL REVIEW

Abubakar Mohammed, Bashir Alhaji Bello

350-364

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ARTIFICIAL INTELLIGENCE, DIGITALIZATION INVESTMENT AND TAX REVENUE YIELD IN NIGERIA

Catherine Omoleye Gbemigun, Muyiwa Ezekiel Alade

365-390

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IMPACT OF GOODWILL, INTANGIBLE ASSETS, AMORTISATION AND IMPAIRMENT CHARGES ON MARKET VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa, Amos Bukar

431-447

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HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA

THE MODERATING ROLE OF FIRM SIZE

Godwin David, Elisha Williams Baba, Mark David Kantiyok, Adamu Shehu Shika, Daniel Kelvin John

448-460

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EFFECT OF AUDIT COMMITTEE SIZE AND AUDIT COMMITTEE GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

Mustapha Ilyas Abdulwasiu, Suleiman Tauhid, Joshua Okpanachi, Samuel Eniola Agbi, Adzor Ibiamke

461-482

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IMPACT OF BOARD CHARACTERISTICS ON RISK MANAGEMENT OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Yushau Abdulkarim Umar, Buhari Galadima Abdullahi, Hudu Hassan Abubakar

517-531

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COST CONTROL MEASURES AND OPERATIONAL PERFORMANCE OF PHARMACEUTICAL FIRMS IN NIGERIA

EVIDENCE FROM SELECTED COSTING METHODS

Onifade Hakeem Olayinka, Momoh Yusuf Chris, Olaonipekun Oluwatosin Omotolani

532-544

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AUDIT QUALITY AND EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Onifade Hakeem Olayinka, Oladele Deborah Bukola, Ajani Sodiq Olayemi, Adedoyin Olubukola Ojegoke

545-561

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ASSESSMENT OF EMPLOYEES' PERCEPTION OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN TAX ADMINISTRATION

EVIDENCE OF THE EDO STATE INTERNAL REVENUE SERVICE (EIRS) IN NIGERIA

Dr. Franklin Taiye Umaigba, Dr. Doris Esohe Aiworo

562-569

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THE MODERATING ROLE OF FIRM SIZE ON BOARD INDEPENDENCE AND LIQUIDITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

Blessing Ogechi Ajunwa, Prof. J.O. Okpanachi, Prof. S.E. Agbi, Dr. S.G. Joshua, Dr M.I. Irom

570-582

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EFFECT OF ACCESS TO CREDIT ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

Olaniyi Idowu Oladapo, Mofoluwaso Iyabode Ojedele

583-599

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EFFECT OF FINANCIAL TECHNOLOGY APPLICATIONS ON WEALTH ACCUMULATION AMONG GENERATION-Z IN SOUTHWEST NIGERIA

Akinyede, Oyinlola Morounfoluwa (PhD)

600-615

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THE NEXUS BETWEEN CUSTOMER PROTECTION AND FIRM PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN SOUTH AFRICA

Adekunle Emmanuel Adegboyegun (PhD), Ayobaye Salemcity (PhD), Sunday Rufus Oloruntoba (PhD)

616-636

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DIGITAL CURRENCIES AND ACCOUNTING PROCEDURES

A CONCEPTUAL REVIEW

Adetifa Gideon Bamidele, Worimegbe Temitope Mariam (PhD)

653-665

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THE NEXUS BETWEEN FINANCIAL DEEPENING AND NON-OIL TAX REVENUE IN NIGERIA

Ikwulono, Emmanuel Sunday

134-150

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MANAGERIAL OWNERSHIP AND VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Moses Christopher Kanwai, Marvis Irom Irom, Latifat Abdulsalam Abdulfatah

167-182

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NON-PERFORMING LOANS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Badaki, T. Janet, Professor Gugong, Benjamin Kumai, Ayuba, A. (PhD), Isuwa Dauda (PhD)

249-268

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BEHAVIOURAL ATTRIBUTES AND FINANCIAL WELLBEING OF WOULD-BE RETIREES IN NIGERIA

James Kyoun Gaiya, Samson Nyahas (PhD), Livinus Maimako (PhD)

291-306

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THE MODERATING EFFECT OF GENDER ON BASIC PAY EQUITY AND EMPLOYEE COMMITMENT IN LAGOS STATE NIGERIA

Notie Emmanuel Iyobosa

391-414

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AN EMPIRICAL ANALYSIS OF FORENSIC ACCOUNTING SKILLS AND FINANCIAL REPORTING QUALITY IN LISTED NIGERIAN DEPOSIT MONEY BANKS

Muhammad Rabiu Garba, Dr. Shehu Abubakar, Dr. Nasirudeen Abubakar

415-430

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EFFECT OF AUDIT COMMITTEE GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Racheal Arastus Dogari, Nma Ahmed Mohammed, Irom Marvis Irom

483-499

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CHIEF EXECUTIVE OFFICER’S CHARACTERISTICS AND FINANCIAL DISTRESS LIKELIHOOD OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

MODERATED BY BOARD SIZE

Hadiza Adamu Sange, Murtala Abdullahi (PhD), Idris Mohammed (PhD)

500-516

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BOARD CHARACTERISTICS AND DIVIDEND POLICY OF LISTED OIL AND GAS FIRMS IN NIGERIA

A MODERATING ROLE OF AUDIT COMMITTEE TENURE

Talitha-Cum Sunday Maikasuwa, Dr Abdullahi Murtala, Dr Hussaini Bala

637-652

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