Vol. 11 No. 1 (2026): June 2026

Articles

• 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 (Author)

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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 (Author)

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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

  Franklin Taiye Umaigba, Doris Esohe Aiworo (Author)

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• The Moderating Role of Firm Size on Board Independence and Liquidity of Listed Manufacturing Firms in Nigeria

  Blessing Ogechi Ajunwa, Okpanachi J.O. , Agbi S.E. , Joshua S.G. , rom M.I. I (Author)

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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 (Author)

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• Effect of Financial Technology Applications on Wealth Accumulation Among Generation Z in Southwest Nigeria

  Akinyede, Oyinlola Morounfoluwa (Author)

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• Digital Currencies and Accounting Procedures: A Conceptual Review

  Adetifa Gideon Bamidele, Worimegbe Temitope Mariam (Author)

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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, Abdullahi Murtala, Hussaini Bala (Author)

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• The Nexus Between Customer Protection and Firm Performance of Listed Consumer Goods Companies in South Africa

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

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

  Dr. Okulenu Samuel Adetayo, Dr. Florence Afolasade Idowu (Author)

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

  Okulenu Samuel Adetayo, Florence Afolasade Idowu (Author)

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

  Olubunmi Modupe Odugbemi (Author)

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

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

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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 (Author)

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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 (Author)

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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 (Author)

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

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

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

  Ikwulono, Emmanuel Sunday (Author)

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• Moderating Effect of Audit Quality on Financial Risks and Market Value of Quoted Deposit Money Banks in Nigeria

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

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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 , Haruna Dadda’u, Zaharadeen Khamis (Author)

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• Effect of Family Management and Control on Value of Listed Consumer Goods Companies in Nigeria

  Musa Inuwa Fodio , Musa Hassan , Alanana Ibrahim Oloshu (Author)

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• Managerial Ownership and Value of Listed Deposit Money Banks in Nigeria

  Moses Christopher Kanwai, Marvis Irom Irom, Latifat Abdulsalam Abdulfatah (Author)

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• Internal Auditing and Financial Performance of Listed Insurance Firms in Nigeria

  Samson Oyewole Olabisi (Author)

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• Impact of Credit Risk Management on Profitability of Deposit Money Banks in Nigeria

  Abdullahi Mohammed Bashir, Nasirudeen Abubakar, Idris Mohammed (Author)

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• Non-Performing Loans and Financial Performance of Listed Deposit Money Banks in Nigeria

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

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• Impact of Corporate Social Responsibility on Financial Performance of Listed Information Communication and Technology Firms In Nigeria

  Ochei K. Peter, Nasirudeen Abubakar , Gloria Pam Dachomo (Author)

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• Impact of Talent Gap and Changing Skillset on Accounting Professionals in Nigeria: A Conceptual Review

  Abubakar Mohammed, Bashir Alhaji Bello (Author)

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• Investment Decisions and Performance Outcomes of Pension Fund Administrators in Nigeria

  A.D. Zubairu, Solomon Mangba Aza, Abdulrahman Bappa (Author)

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• Board Effect of Budgeting and Budgetary Control on Budget Performance in Nigeria: A Case of Ondo State

  Tajudeen Olasoji Kolawole , Emmanuel Akinyele Ademola , Malik Olawale Adeyemo (Author)

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• Behavioural Attributes and Financial Wellbeing of Would-Be Retirees in Nigeria

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

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• Educational Financing and Performance of Academic Capacity in Nigerian Federal Universities

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

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• Artificial Intelligence, Digitalization Investment and Tax Revenue Yield in Nigeria

  Catherine Omoleye Gbemigun, Muyiwa Ezekiel Alade (Author)

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• The Moderating Effect of Gender on Basic Pay Equity and Employee Commitment In Lagos State Nigeria

  Notie Emmanuel Iyobosa (Author)

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• An Empirical Analysis of Forensic Accounting Skills and Financial Reporting Quality in Listed Nigerian Deposit Money Banks

  Muhammad Rabiu Garba, Shehu Abubakar, Nasirudeen Abubakar (Author)

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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, Naburgi, Musa Mohammed, Onobruke, Gass Samson (Author)

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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 (Author)

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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 Williams Baba, Mark David Kantiyok, Adamu Shehu Shika, Daniel Kelvin John (Author)

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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 (Author)

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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 (Author)

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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, Idris Mohammed (Author)

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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 (Author)

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