​

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

​

1. Taxation and Sustainable Economic Development in Nigeria

     KINGSLEY- OWIE, Osagie Emmanuel & UAGBALE-EKATAH, Rosemary E.

​

2. Capital Market Development and Economic Growth Nexus from Nigeria

     UMARU Sale Madaki and ISMAILA Mohammed

​

3. Moderating Effect of Board Independence on Capital Structure and Financial Performance of Listed Conglomerates Companies in Nigeria

   Bukar Musa, Abubakar Mahmud Bello and Suleiman Abdullahi

​​

4. Impact of Environmental, Social and Governance (ESG) Disclosure on Financial Performance of Listed Deposit Money Banks in Nigeria

     Bukar Musa, Abubakar Mahmud Bello and Zahraddeen Abbas Bello​

​​​

5. Causes of Farmers’-Herders’ Conflicts in Adamawa State, Nigeria

     EGEDE, Yakubu and IBRAHIM, Mohammed Adamu

​​​

6. Effect of Contributory Saving Group Finance Sources and Loan Shark Finance Sources on the Performance of Small Businesses in Yola Metropolis, Adamawa State

     Mohammed Zhulqarnaini Mustapha and Hauwa Modu Kumshe

​

7. Audit Committee Attributes, Institutional Shareholding And Financial Reporting Quality of Listed Consumer Goods Companies in Nigeria

     Christiana Joshua Samari, Salihu Aliyu Modibbo, El-Maude Jibreel Gambo and Aminu Umaru

​

8. Analyzing the Effect of Money Supply, Exchange Rate and Inflation Rate on Nigerian Per Capital Income

     ADJARHO-EKU, Ese Faith, DAUDU Omiose Eugene and OLUFEMI, Oghogho Gina

​​

9. Board Characteristics and Corporate Financial Distress: Firms in Nigeria

     AMEDE Otivbo Faith & EFOSA Ehima

​

10. Audit Committee Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria

     Umar, A. A.

​​

11. Assessment of Electronic-Governance on Service Delivery in Public Service in Nigeria: Challenges and Recommendations

     Harry Udoh and Tawa Suleiman Tijjani

​

12. Impact of Audit Committee Attributes on Financial Reporting Quality of Listed Consumer Goods Companies in Nigeria

     HAMIDU, Ibrahim

​

13. Chief Executive Officers Characteristics and Fraud Prevention in Deposit Money Banks in Nigeria

     Onwuchekwa, John Chika and Ebiaki, Gift Igoni

​

14. Chief Executive Officers Characteristics and Corporate Tax Planning

     Abu Geraldine1 and Uniamikogbo Emmanuel

​​

15. Effect of Shaming Tax Delinquents on Income Tax Compliance in Bayelsa State, Nigeria

     Onwuchekwa, John Chika and Kalaku, Suwoyo

​

16. Influence of Employee Compensation on Organizational Performance and Employee Commitment in Adamawa State Polytechnic, Yola

    Haziel Pwapiyadi Hassan, Haruna Isa Mohammed and Abdulkarim Musa Abubakar

​

17. Effect of Tax Revenue on Per Capital Income in Nigeria and Ghana

     Gina Oghogho Olufemi; Utomi Ediale Bright and Iyare Magnus

​

18. Electronic Taxation and the Sustainable Performance of Small and Medium Scale Enterprises in Nigeria: Evidence from Anambra State

     Iliemena-Ifeanyi, Rachael Okwudili, Amedu, Jimoh Michael

​

19. Ownership Structure and Corporate Financial Distress in Nigeria

     AMEDE Otivbo Faith and OBAZEE Uyioghosa

​

20. Conventional Banking Disruptor: Analysing Fintech User Awareness in Nigeria

     Danladi Sagir

​

​

​

Volume 17, Issue 2 DECEMBER Edition

            ARTICLES in THE CONTENT                 

To download the preliminary pages for Vol. 17, Issue 2 2025 click here

​

1. Digital Platforms as Employment Substitutes: Evaluating Gig Economy Participation in Alleviating Youth Unemployment in Nigeria

     Abdulrasheed Taiwo Abdullahi and Anifowose Bukky Baliqis

​

2. Artificial Intelligence on Banking and Capital Market Sectors in Nigeria

     KEREMAH SYDNEY CLEVER (Ph.D.) and ELESHO FISAYO

​

3. Empirical Review: Internal Control Systems and Financial Statement Fraud in Nigerian Small and Medium Scale Enterprises

   EBEBEHOAHON, Matthew and JACKSON-AKHIGBE, Beauty E.

​​

4. Fiscal Policy  and Inflation in Nigeria: A Conceptual Review

     Felix Osayabor EMOVON​

​​​

5. Artificial Intelligence in Information Technology-Driven Audit and Effect on Audit Quality in Some Selected Commercial Banks in Lagos State, Nigeria

     Uchendu Joy Felix and Omorogbe Comfort E.

​

6. Effect of Informal Finance on the Performance of Small Business in Yola Metropolis, Adamawa State Nigeria

     Mohammed Zhulqarnaini Mustapha & Hauwa Modu Kumshe

​

7. Tax Planning Strategies and Earnings Management Among Listed Conglomerates in Nigeria

     Abdulraheem Olayiwola Kadir

​

8. FinTech Adoption and Stock Market Liquidity in Nigeria: An Evidence Using ARDL and VECM Approaches (2011–2023)

     SUNDAY DARE AWONIYI

​

9. Forensic Audit and Fraud Detection and Prevention in Nigeria Banking Sector

     Kenny Esosa ORUMWENSE & Samuel Osarobo OKUNROBO

​

10. Long-Run Impact of Foreign Aid and External Debt on Economic Growth in Nigeria: Evidence from the ARDL Approach (1980–2024)

     Francis, A. Akawu, Mikailu, Ahmed Aminu, Ajidani, Moses Sabo

​

11. Impact of Commercial Electricity Outage on the Operational Costs of Selected Micro-Finance Banks in Minna Niger State Nigeria

     Umaru Abdulmalik Alhaji