Vol. 4 No. 2 (2026): June 30, 2026

Articles

• Whistleblowing and Payroll Fraud Control in Public Sector

  Ovat Raymond Oton, Sunday A Effiong

  458-466

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• Effect of revenue leakages on revenue generation of Nigerian tertiary hospitals in north-east Nigeria

  Hamidu Isa Babi, Muhammad Auwal Kabir, Abdulkadir Abubakar, Bello Usman Baba

  106-126

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• Greenwashing Practices and the Going Concern of Listed Manufacturing Firms: Evidence From 2013–2023

  Regina Jaka Reubenogar Abang, Sunday A Effiong, Abang Ogar Reuben

  254-263

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• Forensic Accounting Techniques and Occupational Fraud

  Haruna Adamu, Sunday A Effiong, Andortan Solomon Andortan

  445-457

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• Blockchain Accounting and Financial Performance of Nigeria Banking Sector from 2014-2023

  Moses Wisdom Inaku, Sunday A Effiong

  245-253

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• ESG practices and firm value: Evidence from listed financial firms in Nigeria

  Joy Edeheudim Essien, Sunday A Effiong, Emerald Ajija Ogar

  228-243

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• Artificial intelligence and fraud detection in University of Calabar Nigeria

  Nicholas Agbo, Sunday A. Effiong

  152-162

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• Electronic Banking and Financial Performance of Commercial Banks

  Gisele Njei, Sunday A Effiong, Oru Tabong Rene

  369-380

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• Forensic Accounting and Money Laundering Detection of Listed Commercial Banks in Nigeria

  Paul Ogar, Sunday A Effiong, Haruna Sezuo Adamu

  216-227

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• Counter Terrorism Financing and Food Security

  Omini Nta Ofem, Sunday A Effiong, Hilary Nkad Kubua

  381-397

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• Management Accounting Techniques and Supply Chain Efficiency: Evidence from Olam Nigeria Limited

  Emerald Ajija Ogar, Sunday A Effiong, Joy Edeheudim Essien

  355-368

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• Information technology and tax administration in Cross River State, Nigeria: Empirical evidence from a quantitative study

  Peace Emelumba, Sunday A Effiong, Okon Ikpe Eyibio

  203-215

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• Effect of Liquidity Management on Profitability of Listed Consumer Goods Firms in Nigeria

  Olayinka Onifade Hakeem, Abidemi Ogunsan Adenike, Chris Momoh Yusuf, Lewis Kedi-Ewroh

  192-202

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• Determinants of environmental disclosure in the Oil and Gas industry: Evidence from Nigeria

  Ogbomo Nosakhare, Henry Emife Monye-Emina

  173-191

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• Capital structure and financial performance of listed natural resource firms in Nigeria

  Dumani Markjackson, Victor Moses

  163-172

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• Idle Balances and Foreign Portfolio Investments in Nigeria

  Timilehin Adebayo Aderibigbe

  398-409

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• Foreign Financial Flow and Poverty Reduction in Nigeria

  Adetumilara Adepeju Adedire-Ampitan, Wasiu Olasunkanmi Sonekan

  467-479

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• Effective Communication: A Panacea to Jigsaw of Ponzi Scheme and Misrepresentation of Investment in Ekiti State Universities, Nigeria

  Adepoju Adeoba Asaolu

  480-491

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• Exploring the Role of Spiritual Accounting in Enhancing Ethical Accountability in Nigeria’s Public Sector

  Confidence Onun Eteng, Joy Edeheudim Essien, Edeheudim Elijah Essien

  422-434

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• Adapting management control systems to hybrid work: evidence from Nigerian consulting firms

  Omowunmi Olajumoke Ogunleye, Ruqayah Oyinlola Sansa, Fatima Isa

  127-141

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• Board size and board independence as determinants of financial statement fraud prevention in Nigerian deposit money banks

  Theresa Iember Atser, J. F. Adebisi, Anipiriworima Ngerebo-a Tamunonimim

  343-354

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• The combined effects of board expertise and audit committee size on financial statement fraud prevention in Nigerian banks

  Theresa Iember Atser, J. F. Adebisi, Anipiriworima Ngerebo-a Tamunonimim

  325-342

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• The nexus between agricultural output and poverty reduction in Nigeria

  Tarekebena J Gbenekeme, Victor E Oriavwote

  10-20

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• An assessment of factors militating against enrollment of students in the field of business studies education in senior secondary schools in Katsina metropolis, Katsina State, Nigeria

  Oladapo Onaolapo, Eniola Onaolapo

  1-9

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• Financial Market Development and Foreign Direct Investment in Nigeria, 1986-2023

  Samaila Ali Sani, Zainab Abdul Husseini, Ibrahim Mohammed, Irom Ishaku Agabi

  410-421

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• Forecasting the Nigerian Exchange Group's All Share Index: application of ARIMA-GARCH hybrid models

  Marshal Simon Ekpete, Juliet Ifechi Kenn-Ndubuisi, Ipeghan Iyo

  21-39

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• Fiscal federalism and economic development of Akwa Ibom State, Nigeria

  Elijah Edeheudim Essien, Sunday A. Effiong, Okon Ikpe Eyibio

  264-272

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• Effect of cashless policy on the performance of deposit money banks in Nigeria

  Solomon Andortan Andortan, Sunday A. Effiong, Eyibio Okon Ikpe

  142-151

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• Sustainability reporting and environmental, social, and governance (ESG) assurance in Nigeria: A conceptual review

  Henry Emife Monye-Emina, Samuel Umanah

  315-324

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• Student Loan Access and Academic Performance: Evidence from Modibbo Adama University NELFUND Beneficiaries

  Abdullahi Ahmed, Danjuma Ahmad, Adamu Jibrilla

  302-314

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• Bank specific risk and performance: evidence from Nigeria

  Anthony Oyamendan, Debo-Ajagunna Adebolanle, Adepoju Adeoba Asaolu, Babatunde Afolabi

  65-73

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• Carbon Accounting Practices and Financial Sustainability of Oil Producing Companies in Nigeria

  Agbor Akwaji, Sunday A Effiong, Hilary Nkad Kubua

  435-443

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• Tax Reforms Burden and Human Development Index in Nigeria

  Glory Davies, Sunday A. Effiong, Francis Ubi Ntum

  290-301

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• Financial derivatives usage and financial performance of listed non-financial firms in Nigeria

  Lukman Adebayo-Oke Abdulrauf, Rukayat Mojoyinola Gobir, Yusuf Olamilekan Quadri

  273-289

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• Sustainability committee structure and financial outcomes in emerging markets: insights from Nigeria

  Osarenren Aigienohuwa, Amos Sunday Adeusi

  40-50

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• Effect of financial management practices on the financial sustainability of non-governmental organizations (NGOs) in Nigeria

  Justin Aondohemba Tseeneke, Luper Iorpev, Terungwa Azende, Titus Gbulum

  51-64

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• Effect of tax on the profitability of listed consumer goods firms in Nigeria

  Romanus Chukwuma Ike, Barnabas Maduabuchi Ibekwe

  74-91

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• Basel III regulatory reforms and bank financial performance: Evidence from Nigerian deposit money banks

  Aliyu Abubakar, Aminu Abdullahi, Hadiza Suleiman, Mairo Abdullahi

  92-105

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