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 (Coming Soon)

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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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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

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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

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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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