Vol. 4 No. 3 (2026): September 30, 2026

Articles

• Forensic accounting techniques and fraud control in the Nigerian public sector: The moderating role of financial inclusion

  John Ogenyi Oboh, Solomon Andortan Andortan, Francis Ubi Ntum, Florence O Otuagoma

  1-17

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• Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria

  Sadiq Oshoke Akhor, Dennis Onutomaha Akrawah

  18-29

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