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ISSN: 2006-1013
13 Articles July 2025

Articles in this Issue

Effect of Intellectual Capital on Financial Performance of Listed Fintech Companies in Nigeria

This study examines the effect of intellectual capital on the financial performance of listed fintech companies in Nigeria from 2014 to 2023. Employing an ex-post-facto research design with a...

Structural Capital, Relational Capital and Firm Value of Listed Consumer Goods Companies in Nigeria

The study examines the effect of structural and relational capital on the firm value of listed consumer goods companies in Nigeria from 2014 to 2023. Using longitudinalresearch design, firm value...

Managerial Ownership and Audit Committee Expertise on Market Value of Listed Consumer Goods Firms in Nigeria

Studies have shown that the market value of consumer goods firms has not been optimal and a subject of controversy among scholar. This study therefore examined the individual effects of managerial...

Effect of Internal Control System and Financial Accountability in Deposit Money Banks in Nigeria

The motivation for this research emanated from the need to curb unethical practices happening in the banking industry. The aim of the study is to determine the role of internal control system on...

Board Governance and Corporate Sustainability Disclosure. The Moderating Effect of Foreign Managerial Ownership: Evidence from Nigerian Listed Firms

The study investigated the relationship between board characteristics and sustainability disclosure (SD) among Nigerian listed firms, with the moderating effect of foreign managerial ownership for...

Determinants of Integrated Reporting Practices among Listed Agricultural Firms in Nigeria.

Accounting profession has continued to face challenges on how to enhance the decision usefulness of financial reports. The profession has risen to this challenge by trying to provide additional...

Effect of Audit Committee Characteristics on Environmental Disclosure of Oil and Gas Companies in Nigeria

This study analysed the effect of Audit committee characteristics on the environmental disclosure of oil and gas companies in Nigeria. The study's population includes all the oil and gas firms...

Influence of Taxation on the Nigerian Economic Growth

The constant collapse of the Nigerian economy due to inadequate finance on the side of government calls for the urgent attention of researchers. The aim of this study is to examine the influence...

Effect Of Board Attributes on Profitability of Listed Consumer Goods Companies in Nigeria

This study examines the effect of Board Attributes that influences profitability of listed consumer goods in Nigeria. The study employed a quantitative research approach using an ex post facto...

Effect of Foreign Ownership on the Value of Listed Financial Firms in Nigeria

This study examines the effect of foreign ownership on the value of listed financial firms in Nigeria. The study employs ex post facto research design. The study utilizes secondary data from the...

Effect of Rationalization, Opportunities, Pressure on Corruption in Baptist, COCIN and Catholic Seminary Jos, Plateau State

The study evaluates the effectiveness of rationalization, opportunity, and pressure in combating corruption in worship places in Nigeria. The study employed a field survey that is cross sectional....

Corporate Board Independence and Profitability of Listed Deposit Money Banks in Nigeria: A Generalized Method of Moments Approach

The Global Financial Crisis (GFC) of 2007-2008 was attributed to failures in governance, particularly concerning boards of directors. It exposed vulnerabilities in the financial sector, causing...

Ethics as a Moderator on Knowledge Requirement of Accountants and Fraud Risk Assessment in Nigerian Public Sector

This paper discussed the moderating effect of professional ethics on knowledge requirement of accountants and fraud risk assessment in Nigerian public sector. The research was carried out using...

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