College of Private Sector Accounting Journal

About the Journal

ANUK College of Private Sector Accounting Journal (ANUKPSAJ) is a distinguished publication of the College of Private Sector Accounting, a notable division of ANAN University Kwall, Plateau State, Nigeria. The journal is dedicated to advancing research and fostering scholarly discourse in the field of private-sector accounting and related disciplines. >> Read More

Current Issue

Cover Image

Vol. 2 No. 4 (2025): ANUK COLLEGE OF PRIVATE SECTOR ACCOUNTING JOURNAL

Published: February 03, 2026

Read More
View All Issues

Articles

  • EFFECT OF FIRM CHARACTERISTICS ON FIRM VALUE OF LISTED DEPOSIT MONEY BANKS IN SUB-SAHARAN AFRICA

    MABUR ZUNGBUNG DANLADI, DESHI NENTAWE NENGAK, MAREN MARAM ISAH, DAHEL INNOCENT FELIX (Author)
    1-16
    DOI: https://doi.org/10.65922/h77aam43

  • EFFECT OF FORENSIC INTERVIEWS AND FUND TRACING TECHNIQUES ON FRAUD CONTROL IN PUBLIC SECTOR PENSION ADMINISTRATION IN KEBBI STATE, NIGERIA

    AHMED YARIMA DAKINGARI, ATTAHIRU IBRAHIM ALKALI , ZAINAB ATTAHIRU ALKALI (Author)
    17-24
    DOI: https://doi.org/10.65922/ge23z468

  • EFFECT OF GOVERNMENT INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM IMPLEMENTATION ON FINANCIAL GOVERNANCE IN SELECTED MINISTRIES, DEPARTMENTS, AND AGENCIES IN NIGERIA

    EMMANUEL MONDAY ESSIEN (Author)
    176-193
    DOI: https://doi.org/10.65922/xv5td610

  • MODERATING EFFECT OF INFORMATION COMMUNICATION TECHNOLOGY SOFTWARE ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND VALUE OF LISTED FINANCIAL FIRMS IN NIGERIA

    EJIKE EMEKA OKONGWU, BENJAMIN UYAGU, FAROUK MUSA ADEIZA (Author)
    160-175
    DOI: https://doi.org/10.65922/knkwck62

  • EFFECT OF SUSTAINABILITY REPORTING ON SHARE PRICE OF LISTED OIL AND GAS FIRMS IN NIGERIA

    CLEMENT OSEMWENGIE EKHOE-UGIAGBE, OJEIFO SIDNEY IMEVBORE (Author)
    148-159
    DOI: https://doi.org/10.65922/ja2v4v48

  • EFFECT OF FORENSIC ACCOUNTING TOOLS ON FRAUD PROSECUTION PROCESS IN NIGERIA COURT SYSTEM

    BLESSING CHINELO CHUKWU (Author)
    138-147
    DOI: https://doi.org/10.65922/ty2x8x89

  • EFFECT OF CORPORATE GOVERNANCE ATTRIBUTES AND VALUE OF LISTED INSURANCE COMPANIES IN NIGERIA

    AHMED TIJJANI HARUNA (Author)
    126-137
    DOI: https://doi.org/10.65922/7gxxfc94

  • EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    ADEWOLE ADEFEMI KAZEEM, TAMUNONIMIM NGEREBO, INNOCENT CHINEDU ENEKWE (Author)
    115-125
    DOI: https://doi.org/10.65922/wv67t160

  • EFFECT OF BOARD CHARACTERISTICS ON CASH HOLDING OF LISTED COMMERCIAL BANKS IN NIGERIA.

    CYCLE FLORENCE KEMEBINKEDOUMENE (Author)
    105-114
    DOI: https://doi.org/10.65922/aeh6at75

  • MODERATING EFFECT OF AUDIT QUALITY ON BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED INSURANCE FIRMS IN NIGERIA

    SABIU ISHAKA ALFA, JOSEPH FEMI ADEBISI, MUSA ADEIZA FAROUK, AUDU K. BUBA (Author)
    94-104
    DOI: https://doi.org/10.65922/xbjbgd17

  • EFFECT OF OWNERSHIP STRUCTURE ON ENVIRONMENTAL DISCLOSURES OF LISTED OIL AND GAS COMPANIES IN NIGERIA

    DESHI NENTAWE NENGAK, MANJI EUGENE NENKANMA HELEN (Author)
    80-93
    DOI: https://doi.org/10.65922/q7hv7j02

  • EFFECT OF AUDITOR SKILLS ON FINANCIAL ACCOUNTABILITY OF PLATEAU STATE GOVERNMENT MINISTRIES

    UMAR AISHATU ADAM (Author)
    71-79
    DOI: https://doi.org/10.65922/hs5sbz59

  • EFFECT OF FORENSIC INTERVIEWS AND FUND TRACING TECHNIQUES ON FRAUD CONTROL IN PUBLIC SECTOR PENSION ADMINISTRATION IN KEBBI STATE, NIGERIA

    AHMED YARIMA DAKINGARI, ATTAHIRU IBRAHIM ALKALI, ZAINAB ATTAHIRU ALKALI, BALKISU AHMAD MAIAHU (Author)
    62-70
    DOI: https://doi.org/10.65922/trvrt813

  • EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD PREVENTION IN MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) IN PLATEAU STATE.

    ONDEKU FELIX GODWIN, ADEBISI JOSEPH FEMI, FAROUK MUSA ADEIZA (Author)
    51-61
    DOI: https://doi.org/10.65922/68f6x439

  • EFFECT OF NON-CURRENT ASSETS ON VALUE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

    MABUR ZUNGBUNG DANLADI, DESHI NENTAWE NENGAK, MAREN MARAM ISAH, DAHEL INNOCENT FELIX (Author)
    37-50
    DOI: https://doi.org/10.65922/zjjhv339

  • AUDIT QUALITY AS A MODERATOR BETWEEN BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED BANKS IN NIGERIA

    SABIU ISHAKA ALFA, LAWAL FAITH CHIDINMA, MUSA ADEIZA FAROUK (Author)
    25-36
    DOI: https://doi.org/10.65922/27t08q66

  • EFFECT OF ACCOUNTING PRACTICES ON BUDGET IMPLEMENTATION OF GOVERNMENT-OWNED RESEARCH INSTITUTES IN SOUTH EASTERN NIGERIA

    DENNIS NNENNA OKORO (Author)
    194-204
    DOI: https://doi.org/10.65922/twzy0q84