Vol. 8 No. 1 (2025)

Articles

• Optimizing Scale Efficiency: Examining Audit Committee Size and Diligence in Nigerian Manufacturing Firms

  Osarenren Aigienohuwa, Osasogie Irowa-Omoregie (Author)

  113-126

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• Spiritual Capital and Financial Performance of Deposit Money Banks Listed on the Nigerian Exchange Group (NGX)

  Emmanuel Okpe Onuh, Ibikunle Jide, Balogun Abdulrasheed (Author)

  1-22

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• Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review

  Usman Yakubu, Bello Baba Usman, Ibrahim Gololo Aliyu (Author)

  23-34

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• Artificial Intelligence and Human Resources Accounting of Manufacturing Companies in Nigeria

  Osarugue Vanessa Odiase, Rosemary E Uagbale-Ekatah (Author)

  273-283

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• Electronic Banking Channels and Financial Performance in the Nigerian Banking Industry

  Udih Money, Agbonrha-Oghoye Imas Iyoha (Author)

  193-209

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• Influence of Board Members’ Nationality and Ethnicity on Sustainability Reporting of Listed Deposit Moneybanks in Nigeria

  Saidu Musa, Saka Abdulsalam Tunde (Author)

  458-476

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• Promoting Financial Inclusion of Correctional Facility Inmates in Kano State Through Islamic Banking: A Qualitative Inquiry

  Farida Shehu Mohammed (Author)

  360-378

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• Risk-Taking Behaviour and Profit Efficiency Among Nigerian Listed Deposit Money Banks

  Jimoh Ibrahim, Adewumi Ramat Adedoyin, Bunmi Olawunmi Agunbiade (Author)

  35-49

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• Institutional Factors and Loan Repayment Culture Among SMEs Credit Takers of Microfinance Banks in Kwara State, Nigeria

  Ismail Jimoh, Lukman Abdulrauf Adebayo-Oke, Yusuf Quadri Olamilekan (Author)

  284-296

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• Examining the Influence of Audit Tenure and Independence on Financial Performance of Cement Companies in Nigeria

  Aliyu A Almustapha, Umar Ibrahim Salim (Author)

  210-226

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• Evaluating the Impact of Risk on Financial Performance of Listed Insurance Firms in Nigeria

  Hafsat Yauri Yahaya, Monday Duniya, Mohammed Abdulmalik (Author)

  127-137

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• Board Political Connections and Earnings Quality: A Reciprocal Relationship

  Awaisu Salihi Adamu, Shafi’u Kurfi Abubakar (Author)

  379-401

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• Effect of Board Size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria

  Umar Ibrahim Salim, Babagana Abba, Jamilu Madaki, Sani Idris, Bashir Usman Mikail, Zahradeen Rabiu Ibrahim (Author)

  50-62

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• The Impact of Blockchain on Competitive Strategy: A Case Study of Digital Market Place in Nigeria

  Franklin Umaigba Taiye, Jacob Amawu Osaigbovo, Osamwonyi Ohonba Ernest (Author)

  297-307

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• Effect of Monetary Policy Instruments on Domestic Private Investment in Nigeria

  Dennis Adejoh Omale, Salihu Liman Mairafi, Ifeanyi Emmanuel Ubaka (Author)

  227-242

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• Factors that Determine Aggressive Tax Avoidance Among Listed Commercial Banks in Nigeria from 2014 to 2023: Evidence from Panel Regression Analysis

  Ahmad Usman Tijjani (Author)

  138-156

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• Female Directors, Blockholders Ownership and Corporate Social Responsibility Disclosure of Listed Non-Financial Companies in Nigeria

  Shamsuddeen Ali Mamuda (Author)

  402-416

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• Accounting Conservatism in Emerging Markets: Comparative Evidence from Nigeria and South Africa

  Olufemi Gina Oghogho (Author)

  63-78

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• Liquidity Management and Market Value of Listed Deposit Money Banks in Nigeria

  Oyewole Ajiboye Oladunni (Author)

  310-324

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• Stock Market Performance and Investor Sentiment: A Perspective of Economic Condition in Sub-Saharan Africa

  Mustapha Adebayo Ganiyu, Abdullahi Bello Ibrahim (Author)

  243-259

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• Influence of Board Members’ Nationality and Ethnicity on Sustainability Reporting of Listed Deposit Moneybanks in Nigeria

  Saidu Musa, Saka Abdulsalam Tunde (Author)

  157-174

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• The Role of Artificial Intelligence in Enhancing Financial Inclusion in Microfinance Lending in Nigeria

  Saidu Halidu Ibrahim, Abdullahi Usman Ya’u, Amina Umar Ahmed (Author)

  417-431

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• Impact of Nigerian Blockchain Policy on Digital Currency Market Performance

  Suoye Igoni, Marshall Ekpete Simon (Author)

  79-92

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• Emerging Technologies and Accounting Functions in Deposit Money Banks in Nigeria

  Oluseyanu Olamide Olayemi, Bukunmi Oyetola Oyelakun, Abdul-lateef Ayomide Ibrahim (Author)

  325-343

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• Impact of Taxation on Revenue Generation in Nigeria

  Adekunle Ilori Sunday, Mobolaji Idowu Ajike, I A Akosile, Mojisola Abere Anne (Author)

  260-272

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• Effect of Computerized Accounting System on Audit Process Efficiency in National Youth Service Corps Branches of Northeastern, Nigeria

  Ejilah Mary Onyemowo, Shamsudeen Shagari Ladan, Sani Saidu (Author)

  175-192

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• Determinants of Accounting Information System Adoption in Nigerian SMEs

  Aminu Kafi Muhammad, Muhammad Kabir Auwal, Umar Salisu (Author)

  432-457

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• Budget Compliance and Public Sector Performance: A Case Study of Kwara State

  Aminat Arike Ariyo-Edu (Author)

  93-112

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• Role of Takaful in Supporting the Financial Well-Being of Muslim Elderly in Kano State: A Qualitative Study

  Farida Shehu Mohammed (Author)

  344-359

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