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2023 Issues:

Volume 15, Issue 2 DECEMBER Edition

            ARTICLES in THE CONTENT                 

To download the preliminary pages for Vol. 15, Iss. 2 2023 click here

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1. Effect of corporate tax planning on financial performance of listed consumer goods companies in Nigeria

     Usman Umar Naibi, Bashir Aminu Mohammed, Abubakar Mohammed, and Abdullahi Inuwa Njidda 

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2. Tax revenue and economic growth in Nigeria: does the system of governance matter?

     Moses Sedi and Edosa Joshua Aronmwan

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3. Accounting conservatism and firm structure: evidence from manufacturing firms in Nigeria

   Onwuchekwa John Chika and Akpobulokemi Oyinpreye Godgift

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4. A conceptual review of human resource accounting and human capital valuation models

     Felix Osayabor Emovon and Evelyn Ehizogie Ogbonmwan

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5. Corporate governance characteristics and sustainability reporting quality in Nigeria

    Tina Oghenekome Ashafoke, and Joy Ogbebor

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6. Moderating effect of social disclosure on the relationship between sustainability reporting and going-concern of listed oil and gas companies in Nigeria

     Bashir, Aminu Mohammed, Fave Kwaji Sini, Saidu Adamu, and Abdulsalam Ahmed

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7. The effect of electronic tax system on tax compliance among small and medium enterprises in Jos metropolis of Plateau State, Nigeria

    Ologbonyo Clement and Egegwu Unogwu Emmanuel

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8. Audit committee characteristics and timeliness of financial reporting of listed oil and gas companies in Nigeria

    Naja’atu Bala Rabiu, Francis Oche, Maimuna Adamu Salihu, and Moses Babatunde Olanisebe

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9. Effect of tax rates on tax compliance of Micro Small and Medium Enterprises (MSMEs) in Nigeria

    Abdulhamid Ellawule, Yusuf Maiwada Bashir, Bala Suleiman Dalhat, and Naziru Suleiman

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10. Effect of corporate social responsibility on tax planning of listed consumer goods firms in Nigeria

    Abubakar Isah Muhammed and Kabiru Isa Dandago

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11. Extensive review of the audit expectation gap

    Godiya Jesse Wafinzida, Hyellaki Javan, and Monica Shadrach

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12. Effect of audit committee characteristics on audit quality of listed cement companies in Nigeria

    Ibrahim Abdulrasheed Bello and Abubakar Isah Muhammed

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13. Exploring entrepreneurship and financial institutions on economic development in Africa: A Panel Corrected Standard Error approach

      Ibrahim K. Ayuba, Adenuga Fabian Adekoya, and Hauwa Daniyan-Badugu

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14. A conceptual review of the relationship between Personal Income Tax and Internally Generated Revenue in Nigeria

      Bensley Benedict Fwah

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15. Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Deposit Money Banks in Nigeria

      ALIYU, Salihu Modibbo

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2023 Issues:

Volume 15, Issue 1 JUNE Edition

            ARTICLES in THE CONTENT                 

To download the preliminary pages for Vol. 15, Iss. 1 2023 click here 

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1. Financial performance and dividend policy: an empirical analysis of the Deposit Money Banks listed on the Nigerian Exchange Group 

     Faiza Abubakar Bawuro, Usman Suleiman, Julius T. Ndaghu, and Rukayyatu Adamu 

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2.  Assessing the effectiveness of internal audit in detecting and preventing fraudulent activities in Nigerian banks

     Simon Ademola Akinteye, Doris Ochei, Mathias Mokube, and Aloysius Vutumu

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3.  A proposed model of factors influencing female entrepreneurs’ access to debt financing

    Nwachukwu Chijioke, Shadrach Omofowa, and Mary Shadrach Omofowa 

 

4. Transfer pricing decisions in Multinational Corporations: a review of concepts

    Unuagbon Owaghianye Iyoha and Osasu Obaretin

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5. Leveraging blockchain technology innovations for tax compliance: A Nigerian perspective

    Adeyemi Samuel Sopekan, Taiwo Azeez Olaniyi, and Ayodeji Hakeem Adegboyega 

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6. Institutional ownership and firm value of listed manufacturing companies in Nigeria: the moderating role of dividend payout

    John Eshemokhai Balagun, Eniola Samuel Agbi,  Onipe Adabenege Yahaya, and Samuel Gambo Joshua
 

7. Digitalization of international public sector accounting in Nigeria: a literature review 

    Muhammed AbdulAziz, Rabiu Saminu Jibril, and Ramatu Adamu Mohammad 

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8. A proposed research framework on the relationship between audit committee attributes and audit quality

    Mohammed Mahmud Kakanda and Philip Leatu Sungba’a

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9. Social media marketing and business performance; empirical evidence from SMEs in Northeastern Nigeria

    Zara Jika, El-Maude Jibreel Gambo, Badiya Yusuf Magaji, and Muslimat Abu-Saeed

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10.  Managerial ownership and dividend payout: the mediating role of profitability of listed Consumer Goods firms in Nigeria

      Suleiman Idris, Joshua Okpanachi, Nma Mohammed Ahmed, Suleiman Tauhid

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11.  Internet of Things (IoT): A Mechanism for Enhancing Teaching and e-Learning in Higher Educational Institutes (HEIs)

       Abubakar Mohammed, Mohammed Bashir Ribadu, Aisha Tukur, and Usman Ahmad Baba

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12.  Use of ICT for Enhancing Students’ Experience and Engagement in Educational Institutions

       Mohammed Bashir Ribadu, Abubakar Mohammed, Aisha Tukur, and Suleiman Sa’ad

 

13.  Effect of capital structure on the financial performance of listed non-financial firms in Nigeria: the moderating effect of board characteristics

       Abubakar Umar and Isah Umar Kibiya

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14.   Board characteristics and financial performance of listed consumer firms in Nigeria  

       Rabiu Saminu Jibril, Muhammed AbdulAziz, Umar Haruna, and Ramatu Adamu Mohammad

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15. The mediating role of competitive strategy on growth strategies and performance of manufacturing-based SMEs in north-east Nigeria  

       Ejika Sambo

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16. Challenges on the utilization of information and communication technologies in Nigerian academic libraries: a study of selected tertiary institutions in northern Nigeria  

       Simon Godfrey Soban

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17.   Fundamental ethical principles for accountants and mindset: a conceptual review  

       Evelyn Ehizogie Ogbonmwan and Kamorudeen Wale Oladejo

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18.   Chief executive officer’s attributes and firm performance: a review of the literature 

       Nosakhare Friday Uwaifo and Omena Obehi Igbinoba

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19. Effect of corporate financial performance on corporate social responsibility disclosure of listed industrial goods companies in Nigeria 

      Danladi Friday Apuwa, Daniel Orsaa Gbegi, and Philip Jehu

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20. Effect of corporate governance mechanisms on the performance of listed consumer goods firms in Nigeria 

      Shamaki Aranpu Rimamshung, Shehu Usman Hassan, and Saidu Adamu

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21. Effect of macroeconomic factors on stock returns in Nigeria 

      Jandiya John, Gbegi Daniel Orsa, and Saidu Adamu

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22. Corporate tax shield and capital structure of listed non-financial firms in Nigeria 

      Sugu Isa Hammawa and Daniel Orsaa Gbegi

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23. The effect of Covid-19 pandemic on the internally generated revenue in north-eastern states of Nigeria: a proposed research framework  

      Abubakar Ahmed Jada and Salamatu Musa

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24. Ownership succession and family business sustainability in Kaduna metropolis

      Adaje Unamani Jerome, Zainab Dabo, Yusha’u Ibrahim Ango, and Helen Andow 

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25. Mediating effect of ethical climate on the relationship between human resource management practices and organizational performance in Nigerian education sector

      Yakubu Williams

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