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2025 Issues:
Volume 17, Issue 1 JUNE Edition
ARTICLES in THE CONTENT
To download the preliminary pages for Vol. 17, Issue 1 2025 click here
Conventional Banking Disruptor: Analysing Fintech User Awareness in Nigeria
Authors: DANLADI, Sagir Abstract This study examines FinTech user awareness in Nigeria with a focus on undergraduate students of Modibbo Adama University, Yola a segment characterized by digital literacy and early adoption. A sample of 100 students was selected through a random sampling technique, and primary data were collected using structured questionnaires. The responses were analyzed using descriptive statistics, including frequencies and charts. The findings reveal that
Ownership Structure and Corporate Financial Distress in Nigeria
Authors: AMEDE Otivbo Faith and OBAZEE Uyioghosa Abstract The aim of the paper is to examine the relationship between ownership structure...
Electronic Taxation and the Sustainable Performance of Small and Medium Scale Enterprises in Nigeria: Evidence from Anambra State
Authors: Iliemena-Ifeanyi, Rachael Okwudili, Amedu, Jimoh Michael Abstract This study investigated the effect of electronic taxation on...
Effect of Tax Revenue on Per Capital Income in Nigeria and Ghana
Authors: Gina Oghogho Olufemi; Utomi Ediale Bright and Iyare Magnus Abstract This study investigates the influence of tax revenue on per...
Influence of Employee Compensation on Organizational Performance and Employee Commitment in Adamawa State Polytechnic, Yola
Authors: Haziel Pwapiyadi Hassan, Haruna Isa Mohammed and Abdulkarim Musa Abubakar Abstract This study investigates the influence of...
Effect of Shaming Tax Delinquents on Income Tax Compliance in Bayelsa state, Nigeria
Authors: Onwuchekwa, John Chika and Kalaku, Suwoyo Abstract This study looked at the effect of shaming tax delinquents on tax compliance...
Chief Executive Officers Characteristics and Corporate Tax Planning
Authors: Abu Geraldine and Uniamikogbo Emmanuel Abstract This study investigates the effect of Chief Executive Officer (CEO)...
Chief Executive Officers Characteristics and Fraud Prevention in Deposit Money Banks in Nigeria
Authors: ONWUCHEKWA , John Chika and EBIAKI , Gift Igoni Abstract This study examines how Chief Executive Officer (CEO) characteristics,...
Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Consumer Goods Companies in Nigeria
Authors: HAMIDU, Ibrahim Abstract The contribution and roles played by audit committee on Financial Reporting Quality have been...
Assessment of Electronic-Governance on Service Delivery in Public Service in Nigeria: Challenges and Recommendations
Authors: Harry Udoh and Tawa Suleiman Tijjani Abstract The study explored the successes and challenges of e-governance on service...
Audit Committee Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria
Author: Umar A. A. Abstract The prevalence of unethical practices and associated challenges within the Nigerian banking industry has...
Board Characteristics and Corporate Financial Distress: Firms in Nigeria
Authors: AMEDE Otivbo Faith & EFOSA Ehima Abstract The study examined the impact of board characteristics on corporate financial...
Analyzing the Effect of Money Supply, Exchange Rate and Inflation Rate on Nigerian Per Capital Income
Authors: ADJARHO-EKU, Ese Faith, DAUDU Omiose Eugene and OLUFEMI, Oghogho Gina Abstract The study determined the effect of money supply,...
Audit Committee Attributes, Institutional Shareholding And Financial Reporting Quality of Listed Consumer Goods Companies in Nigeria
This study examines how audit committee size influences the quality of financial reporting among listed consumer goods companies in Nigeria.
Effect of Contributory Saving Group Finance Sources and Loan Shark Finance Sources on the Performance of Small Businesses in Yola Metropolis, Adamawa State
Authors: Mohammed Zhulqarnaini Mustapha and Hauwa Modu Kumshe Abstract This study investigates the effect of Contributory Saving Group...
Causes of Farmers’-Herders’ Conflicts in Adamawa State, Nigeria
Authors: EGEDE, Yakubu and IBRAHIM, Mohammed Adamu Abstract Farmers-herders’ conflict is importunate in various parts of Nigeria,...
Impact of Environmental, Social and Governance (ESG) Disclosure on Financial Performance of Listed Deposit Money Banks in Nigeria
Authors: Bukar Musa, Abubakar Mahmud Bello and Zahraddeen Abbas Bello Abstract All industries are beginning to prioritize environmental...
Moderating Effect of Board Independence on Capital Structure and Financial Performance of Listed Conglomerates Companies in Nigeria
Authors: Bukar Musa, Abubakar Mahmud Bello and Suleiman Abdullahi Abstract The aim of this paper is to examine the moderating effect of...
Capital Market Development and Economic Growth Nexus from Nigeria
Authors: UMARU Sale Madaki and ISMAILA Mohammed Abstract This study examines the relationship between capital market development and...
Taxation and Sustainable Economic Development in Nigeria
Authors: KINGSLEY- OWIE, Osagie Emmanuel and UAGBALE-EKATAH, Rosemary E. Abstract This study investigates the effect of taxation on...
2025 Issues:
Volume 17, Issue 2 DECEMBER Edition
ARTICLES in THE CONTENT
To download the preliminary pages for Vol. 17, Issue 2 2025 click here
Effect of Environmental Information Disclosure (EID) on Market Value of Listed Oil and Gas Companies in Nigeria
Authors: USMAN Umar Naibi, BASHIR, Aminu Mohammed, PHILEMON Uten Idimisire, LUKMAN Alhaji Babarabi Abstract This study examined the effect of effect of Environmental Information Disclosure (EID) on market value of listed oil and gas companies in Nigeria. The research design adopted was ex-post factor and content analysis (Global Disclosure Index-G4). Parametric technique for data analysis was adopted which comprised Descriptive statistics, Pearson Correlation and stochastic m
Determinants of Undergraduate Banking and Finance Students' Intentions to Pursue Chartered Institute of Bankers of Nigeria (CIBN) Professional Certification in Nigeria
Authors: ADEMOLA, Abimbola Oluwaseyi Abstract In Nigeria’s evolving financial sector, the Chartered Institute of Bankers of Nigeria (CIBN) certification is widely recognized as a pathway to enhanced employability, competitive advantage, and professional credibility. Despite these benefits, enrollment among undergraduate Banking and Finance students remains suboptimal. This study explores the determinants influencing students’ intentions to pursue CIBN certification, drawing o
Audit Committee Characteristics and Financial Reporting Quality: Evidence from Listed Deposit Money Banks on the Nigerian Exchange (NGX)
Authors: Khadijah Bala Ciroma Abstract This study examined how the audit committee characteristic affects the quality of financial reporting among deposit money banks listed on Nigerian Exchange (NGX) between 2015 and 2024. The year 2015 was selected to create a balanced ten-year panel (2015–2024), giving sufficient observations and statistical power for rolling-window and fixed-effects estimations while aligning with a period of relatively consistent NGX corporate-governance
Long-Run Impact of Foreign Aid and External Debt on Economic Growth in Nigeria: Evidence from the ARDL Approach (1980–2024)
Authors: Francis, A. Akawu Ph.D., Mikailu, Ahmed Aminu, Ajidani, Moses Sabo Ph.D. Abstract This study examines the impact of foreign aid and external debt on economic growth in Nigeria over the period 1980-2024. Against the backdrop of persistent domestic savings constraints and rising dependence on external financing, the study investigates whether foreign aid and external debt exert significant short-run and long-run effects on economic growth. The Autoregressive Distribute
Forensic Audit and Fraud Detection and Prevention in Nigeria Banking Sector
Authors: Kenny Esosa ORUMWENSE, Samuel Osarobo OKUNROBO Abstract This study explores the influence of forensic auditing on fraud detection and prevention within Nigeria's banking sector. The research focused on five leading banks - Zenith Bank, Access Bank, Guaranty Trust Bank, First Bank, and Fidelity Bank - selected as case studies. Primary data were collected through structured questionnaires, and the data were analyzed using descriptive statistics and multiple regression
FinTech Adoption and Stock Market Liquidity in Nigeria: An Evidence Using ARDL and VECM Approaches (2011–2023)
Authors: SUNDAY DARE AWONIYI Abstract This study investigates the impact of financial technology (FinTech) adoption on stock market liquidity in Nigeria over the period 2011–2023. Using a FinTech Adoption Index constructed from mobile money usage, digital accounts, and internet penetration, the study evaluates liquidity through turnover ratio, Amihud illiquidity measure, and returns on the All-Share Index. Annual data were sourced from Central Bank of Nigeria, Nigerian Exchan
Tax Planning Strategies and Earnings Management Among Listed Conglomerates in Nigeria
Authors: Abdulraheem Olayiwola Kadir Abstract Earnings management remains a persistent challenge for corporate governance, particularly in Nigeria, where managerial discretion over reported earnings persists due to numerous issues among which are corporate tax-related decisions. Thus, this study investigates the effect of tax planning strategies on earnings management among listed conglomerates in Nigeria. A longitudinal research design was adopted, using secondary data drawn
Impact of Commercial Electricity Outage on the Operational Costs of Selected Micro-Finance Banks in Minna Niger State Nigeria
Authors: Umaru Abdulmalik Alhaji Abstract Access to quality and reliable electricity supply is regarded as the main conduit of economic growth and development in any part of the world. Therefore, this study was conducted to determine the impact of electricity outages on the operational costs of selected Micro-finance Banks in Minna. To achieve the proposed research objectives of investigating the impact of electricity outages on the operational costs of selected Micro-finance
Effect of Informal Finance on the Performance of Small Business in Yola Metropolis, Adamawa State Nigeria
This study examines the effect of informal finance sources on the performance of small businesses in Yola Metropolis, Adamawa State.
Artificial Intelligence in Information Technology-Driven Audit and Effect on Audit Quality in Some Selected Commercial Banks in Lagos State, Nigeria
Authors: Uchendu Joy Felix & Omorogbe Comfort E. Abstract Contemporary research has shown that some commercial banks struggle with inadequate technological expertise among internal auditors resulting in weak internal controls. This study, therefore, examined artificial intelligence in information technology-driven audit and its effect on audit quality. Artificial intelligence was in the aspect of automated risk assessment (ARA), continuous monitoring and real-time data
Fiscal Policy and Inflation in Nigeria: A Conceptual Review
Authors: Felix Osayabor EMOVON, Ph.D. Abstract The purpose of this paper is to analyze fiscal policy and inflation in Nigeria. Whether fiscal policy influences inflation. To achieve the study's objective, the library approach was adopted, which focuses on the review of relevant materials. The literature indicates that fiscal policy affects inflation, but the magnitude of the impact is insignificant, as argued by some scholars, while others argue that it is positively signific
Empirical Review: Internal Control Systems and Financial Statement Fraud in Nigerian Small And Medium Scale Enterprises
Authors: EBEBEHOAHON, Matthew, JACKSON-AKHIGBE, Beauty E. (Ph.D.) Abstract This empirical summary critically explores the relationship between internal control systems (ICS) and financial statement fraud in Nigerian small and medium-sized enterprises (SMEs). Drawing on quantitative and qualitative information from 2018 to 2025, the summary finds that inadequate segregation of duties, the lack of audit trails, and low adoption of ICT-based controls are key drivers of fraudulen
Artificial Intelligence on Banking and Capital Market Sectors in Nigeria
Authors: KEREMAH SYDNEY CLEVER (Ph.D.) & ELESHO FISAYO Abstract This study examines the impact of artificial intelligence on the Nigerian banking sector and capital market, specifically focusing on bank credit mobilized to the private sector and market capitalization. Using two models—one for bank credit mobilization (BCM) and another for market capitalization (MCAP), the study employs the Autoregressive Distributed Lag (ARDL) methodology to analyze the long-run relationships
Digital Platforms as Employment Substitutes: Evaluating Gig Economy Participation in Alleviating Youth Unemployment in Nigeria
Authors: Abdulrasheed Taiwo Abdullahi & Anifowose Bukky Baliqisr Abstract This study examines the extent to which digital platforms serve as viable employment substitutes for Nigerian youths, focusing on the impact of income accessibility, work flexibility, and skill utilization on employment outcomes. Using a quantitative cross-sectional survey design, data was collected from 396 gig workers aged 18–35 across Lagos, Abuja, and Port Harcourt, employing a structured questionna
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