Vol. 3 No. 4 (2025): December 31, 2025

Articles

• Perception of infrastructural development and tax compliance among small and medium scale enterprises in Lagos state: The mediating role of taxpayers’ satisfaction with revenue utilization

  Obafemi Rufus Oyewumi

  142-154

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• Agency banking and women employment in Auchi metropolis: evidence from POS operators

  Victor Osadolor, Thompson Ikhide Akhigbe

  326-338

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• Effect of responsibility accounting on financial and social performances of branch expansion of microfinance institutions in the CamCCUL network, Cameroon

  Geah Henry Kenah, Bello, Eugène Mohe

  293-310

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• Assessment of entrepreneurial innovation on sustainability of industrial leather clusters in Kano State

  Hafsat Yusuf, Sulaiman Danlami, Loveth Esezobor Ebikweluye

  190-201

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• Does board size, audit firm tenure, and audit firm size affect audit quality of listed companies in Nigeria?

  Aiyudu Rachael Akhabue, Rachael E. Abusomwan

  239-251

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• The moderating effect of corporate governance on the relationship between entrepreneurial orientations and business performance of women owned enterprises in North-western States of Nigeria

  Aliyu Aliyu Adamu, Ibrahim Mahmoud

  202-220

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• Board characteristics and corporate risk disclosures among listed firms in Nigeria

  Michael Iria Inegbedion, Eguavoen Solomon Oviawe

  172-189

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• Monetary policy and the manufacturing sector in Nigeria

  Mercy Yongosi, Victor E. Oriavwote

  155-171

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• Forensic accounting litigation support and detection of public sector corruption in Nigeria

  Eguono Juliet Akpootu, Yahaya Yusuf

  221-238

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• The Accounting ratios and share price of quoted consumer goods firms in Nigeria

  Taiwo Adekunle Tirimisiyu, Salako Yisau Nurudeen , Kehinde Ajiteru Oyebanji , Fatimah Jinadu Oluwatoyin , Abiodun Lamidi Ishaq

  280-292

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• Effects of audit committee attributes and corporate board activity on earnings quality of quoted consumer goods companies in Nigeria

  Mary Kehinde Salawu, Gafar Tunde Oyetunji, Babatunde Ololade

  1-19

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• Corporate environmental disclosure and market value. Do board independence matter?

  Aliyu Sani Shawai, Char Lee Lok, Dayana Jalaludin

  311-325

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• Influence of stakeholder ecosystem on corporate environmental disclosure among non-financial firms in Lagos State, Nigeria

  Mustapha Abdulrasaq, Jamiu Alabere Abdulrasheed

  112-128

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• Impact of external debt on exchange rate in Nigeria

  Titilayo Saheed, Oriavwote E. Victor

  101-111

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• Effect of external auditors’ attributes on financial reporting quality of listed insurance firms in Nigeria

  Suleiman A.S. Aruwa, Musa M Naburgi, Ene Iyana Okwa

  89-100

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• Microcredit and poverty reduction: the role of entrepreneurial self-efficacy: empirical evidence from Kano, Northwest Nigeria

  Shehu Kura, Sani Yahaya, Akilu Aliyu, Ibrahim Ahmed, Muhammed Abdullahi, Suleiman Bashiru

  74-88

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• Social disclosure practices and financial performance: evidence from non-financial firms in Nigeria

  Jamiu Alabere Abdulrasheed, Babatunde Alanamu Rasaq, Safura Abdullahi Sikiru

  58-73

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• Effect of organized crime on institutional fraud risk management in Nigeria: evidence from Edo State Polytechnic, Usen, Edo State

  Solomon Oriakhi

  45-57

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• Digital banking tools and savings performance

  Esther Ebimene Gita, Victor Oriavwote

  35-44

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• Effect of firm complexity on corporate report readability of NGX30 firms

  Ojochogwu Winnie Atawodi-Alhassan, Aliyu Ahmed Abdullahi, Mu'azu Saidu Badara, Salisu Mamman

  20-34

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