Vol. 3 No. 3 (2025): September 30, 2025

List of Contents

• Artificial Intelligence (AI) and Petroleum Profit Tax Administration in Nigeria Economy

  Gbenga Samuel Olorunfemi, Olabisi Bolarinwa Odewole

  129-142

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• The Moderating effect of audit quality on the relationship between board attributes and tax avoidance of listed industrial goods firms in Nigeria

  Aminu Yusuf, Murtala Ahmed, Sa’idu Ibrahim Bello , Babangida Shehu, Balaraba Baffale

  255-271

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• Enterprise Risk Management and Financial Performance of Nigerian Deposit Money Banks (2014-2022)

  Samuel Etubi Obaka, Simon Sunday

  243-254

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• Taxation and Corporate Performance of Quoted Oil and Gas Companies in Nigeria

  Sani Rufai Abdullahi, Alexandar Onyebuchi Ude, Felix Ekpa, Rahanatu Ahuoiza , Hajarat Sadiq

  233-242

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• IAS 37 and Financial Reporting Quality of Listed Oil and Gas Companies in Nigeria

  Gbenga Samuel Olorunfemi, Siyanbola Tunji

  143-155

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• The Tax Audit Management, Tax Control Mechanisms, and the Performance of State Internal Revenue Services in South-West, Nigeria

  Yusuf Alabi Olumoh, Sanni Mubaraq

  1-20

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• Impact of Country Macro Factors and Firm Specific Factors on Debt Capital Structure: Evidence from Non-Financial Firms in Nigeria

  Kabir Usman Yusuf, Ahmed Balarabe Musa

  21-32

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• Relevance of Takaful in Achieving Sustainable Development Goal 3 in Muslim Majority and Developing Countries

  Farida Mohammed Shehu

  33-40

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• Audit Committee Attributes and Audit Report Lag of Listed Non-financial Firms in Nigeria

  Rashida Lawal, Sunusi Ridwan Ayagi

  41-50

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• Operational Planning and Organizational Performance of the Federal Ministry of Education, Abuja, Nigeria

  Michael Sunday Ikupolati, Dorathy Uduak Achumba, Mohammed Shehu, Ekanem Benedict Akpan

  51-65

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• Board Diversity and Value of Listed Industrial Goods Firms in Nigeria: Does Audit Committee Independence Matter?

  Junaidu Bawa, Suleiman A.S. Aruwa, Suleiman Mamman, Sadiya Ahmed Almustapha

  66-75

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• Nigeria's Public Accountability and Supreme Audit Institutions: A Case Study of Lagos State Civil Service

  Oluwamayowa Olalekan Iredele, Shadeko Oladele Olanrewaju

  76-89

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• Influence of Auditors Scepticism on Audit Quality: Evidence from Audit Firms in Nigeria

  Alfred Ilemona Sani

  90-100

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• Board Attributes and Audit Quality of Quoted Financial Firms in Nigeria

  Sani Rufai Abdullahi, Moses Elaigwu, Ademu Stephen Ibrahim

  101-114

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• The Impact of Corporate Governance Attributes on Tax Planning of Listed Deposit Money Banks In Nigeria Corporate Governance and Tax Planning

  Muhammad Muhammad Sallau

  115-128

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• Integrated Reporting and Enterprise Value of Consumer Goods Companies Listed on Nigerian Exchange Group

  Olatunde Abiodun, Tunji Trimisiu Siyanbola , Olabisi Bolarinwa Odewole

  156-176

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• Assessing the Viability of Microfinance Banks in Kebbi State, Nigeria

  Aliyu Abubakar

  177-186

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• Firm Specific Attributes and Voluntary Disclosure information: Evidence from listed manufacturing companies in Nigeria

  Taiwo Agbaje, Mary Josiah

  187-201

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• Shareholders’ Preference for Corporate Renewable Energy Project Finance in Nigeria

  Muhammad Aminu Isa, Rabiu Saminu Jibril, Aishat Salawudeen

  202-217

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• Solvency Management and Firm Growth of Listed Non-Financial Firms in Nigeria

  Anita Roli Esiyeden, Rosemary Edememen Uagbale-Ekatah

  218-232

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