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ISSN: 2006-1013
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Browse the latest research published in the Nigerian Accounting Horizon Journal, Unijos.

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Found 27 articles.

October 15, 2025 Volume 10 | Issue 2

Effects of Anti-Competitive Practices on the Profitability of Hotels in Plateau State

Authors: Florence Onororakpoene Otuagoma, Mary A. Ogenyi, Ambrose A. Okwoli
Anti-competition practices distort hotels which pose a challenge to the profitability, which ultimately affects the survival of the industry, growth of the industry, revenue to government...
41 85
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October 15, 2025 Volume 10 | Issue 2

Effect of Personal Income Tax Evasion on Infrastructural Development and Government Accountability in Plateau State of Nigeria

Authors: Daniel Chinwendu Ogbonna, Samson Okpanachi Daniel
This study examined the effect of personal income tax evasion on Infrastructural development and government accountability in Plateau State of Nigeria. The study used a survey design. Using Taro...
83 82
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October 15, 2025 Volume 10 | Issue 2

External Debt Servicing, External Reserves and Economic Growth in Nigeria

Authors: Yakubu Juliet Yeipyeng, Kabo Victor Majiyebo
The study examined the relationship between External Debt Servicing, External Reserves and Economic Growth in Nigeria. The study adopted Ex-post facto research design. Secondary data was used in...
37 75
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October 15, 2025 Volume 10 | Issue 2

An Evaluation of Forensic Accounting Techniques on Public Funds Management in Nigeria

Authors: Timkat, Nanmak Peter, Salvation Joshua Selven
The study assessed the effectiveness of forensic accounting techniques in the management of public funds in Nigeria. It examined how these techniques contributed to transparency, accountability,...
46 84
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October 15, 2025 Volume 10 | Issue 2

Impact of Risk Management on the Growth of Insurance Business in Nigeria

Authors: Mabur Zumbung Danladi , Anna Nanchin Christopher Fakah, Ishaku Longji Jan
This study examines the impact of risk management on the growth of insurance business in Nigeria. The study employed the use of field survey that is cross-sectional. The study used primary data...
45 80
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October 15, 2025 Volume 10 | Issue 2

Effect of Internal Control System on Fraud Control of Deposit Money Banks in Plateau State

Authors: Mabur Zumbung Danladi , Anna Nanchin Christopher Fakah, Ishaku Longji Jan
The consistency of fraud and misappropriation of funds in the banking sector is creating fear, anxiety, and also resulted in customer and shareholders loss of confidence. The study examines the...
57 77
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October 15, 2025 Volume 10 | Issue 2

Impact of Public Debt on the Nigerian Economy

Authors: Ikeobi, Nneka Rosemary, Ayeni Akintunde Olawande
Public debt has been used by government to finance their expenditure, especially when there are budgetary deficits. This has left many developing countries like Nigeria with humongous outstanding...
38 116
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October 15, 2025 Volume 10 | Issue 2

The Effect of ERP System Adoption on the Profitability of Manufacturing Firms in Plateau State, Nigeria

Authors: Kutus Martins Oloruntoba, Victor Ogu, Samson Okpanachi Daniel
This study investigates the effect of Enterprise Resource Planning (ERP) system adoption on the profitability of manufacturing firms in Plateau State. Employing a quasi-experimental research design...
33 76
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October 15, 2025 Volume 10 | Issue 2

Cognitive Biases and Customer Patronage in Islamic Banking: Empirical Evidence from Jaiz Bank, Nigeria

Authors: Mang Niri Job, Idi Jamok Arandong , Zenshang Thomas
Traditional factors such as service quality, trust, and cultural alignment have been widely acknowledged in the discipline of Finance, yet it is the behavioral biases within the discipline that...
31 77
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October 15, 2025 Volume 10 | Issue 2

Effect of Brand Loyalty on the Sales Performance of Some Selected Bakery Businesses in Bauchi State: The Mediating Role of Consumer Attitude

Authors: Abdullahi Mohammed Yelwa, Mohammed Bello, Abel Ochebu
In today’s highly competitive bakery industry, fostering brand loyalty has become a crucial strategy for enhancing sales performance. However, the underlying mechanisms through which brand...
35 78
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