Vol. 2 No. 1 (2025): ANUK College of Private Sector Accounting Journal

View Vol. 2 No. 1 (2025): ANUK College of Private Sector Accounting Journal
Published: 2025-04-30

Articles

  • EFFECT OF DIGITALISED ACCOUNTING PRACTICES ON FINANCIAL ACCOUNTABILITY OF MINISTRIES, DEPARTMENTS, AND AGENCIES (MDAs) IN NIGERIA

    ABDULRAHMAN KADIR, MUBARAQ SANNI, OLUSEGUN OPEYEMI ONI (Author)
    1-13
    DOI: https://doi.org/10.65922/wcr2sf32

  • EFFECTS OF ASSET TANGIBILITY AND CASH FLOW VOLATILITY ON DIVIDEND POLICY OF LISTED MANUFACTURING FIRMS IN NIGERIA

    MAIMAKO N. WODUNG, ANIETIE C. DIKKI, ABDULLAHI A. AHMED, ISMA'IL T. IDRIS (Author)
    157-163
    DOI: https://doi.org/10.65922/tey5ez54

  • EFFECT OF AUDIT PRICING ON QUALITY OF AUDIT AMONGST DEPOSIT MONEY BANKS IN NIGERIA.

    HABIBA IHIOVI (Author)
    300-309
    DOI: https://doi.org/10.65922/jqbv2q19

  • IMPACT OF FORENSIC ACCOUNTING TECHNIQUES ON REDUCING PROCUREMENT FRAUD IN LISTED MANUFACTURING COMPANIES IN NIGERIA

    IDEGBESOR UMORU, MUSA ADEIZA FAROUK, SULEIMAN ABUBAKAR (Author)
    292-299
    DOI: https://doi.org/10.65922/qf4awh91

  • EFFECT OF INFORMATION COMMUNICATION TECHNOLOGY (ICT) COSTS ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA: THE MODERATING ROLE OF FIRM SIZE

    ZAINAB ABDULLAHI (Author)
    284-291
    DOI: https://doi.org/10.65922/cw8hmk23

  • RISK MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

    USMAN MUHAMMAD ADAM, ALIYU ABUBAKAR (Author)
    272-283
    DOI: https://doi.org/10.65922/kqy8fe95

  • TAXATION AND CORPORATE PERFORMANCE: ANALYZING THE EFFECTIVE TAX RATE, MARGINAL TAX RATE, AND EARNINGS PER SHARE (EPS) OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

    SANI ABDULRAHMAN BALA, YAHAYA ALHAJI HASSAN, MANDE KABIRU DAMBUWA (Author)
    262-271
    DOI: https://doi.org/10.65922/mzxtjp70

  • DO BOARD STRATEGIES ENHANCE ELECTRONIC FRAUD DETECTION? EVIDENCE FROM DEPOSIT MONEY BANKS IN NIGERIA

    SADIYA AHMED ALMUSTAPHA, MUSA ADEIZA FAROUK, SAIDU IBRAHIM HALIDU (Author)
    254-261
    DOI: https://doi.org/10.65922/c1rzqz42

  • EFFECTS OF FIRM CHARACTERISTICS ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    OYEBOADE OLAITAN FOLASAYO (Author)
    243-253
    DOI: https://doi.org/10.65922/wpm1qr60

  • THE INFLUENCE OF CORPORATE GOVERNANCE MECHANISMS ON THE FINANCIAL PERFORMANCE OF QUOTED FAST-MOVING CONSUMER GOODS (FMCG) COMPANIES IN NIGERIA

    OWIE BRIGHT OSARENTI (Author)
    234-242
    DOI: https://doi.org/10.65922/w69kzj65

  • FORENSIC INVESTIGATION TECHNIQUES AND FINANCIAL REPORTING FRAUD IN SELECTED BEVERAGE FIRMS IN NIGERIA

    OLUWATOSIN ADEJOKE OSANYINBOLA, TAMUNONIMIN NGEREBO-A (Author)
    226-233
    DOI: https://doi.org/10.65922/vm3cf170

  • EFFECT OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SOFTWARE EXPENDITURE ON FINANCIAL PERFORMANCE AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA

    OKPE JAMES FRIDAY (Author)
    216-225
    DOI: https://doi.org/10.65922/22vhy166

  • IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURES ON THE FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

    OGBU GODWIN OTSEME, JOSEPH FEMI ADEBISI, SALISU ABUBAKAR (Author)
    205-215
    DOI: https://doi.org/10.65922/g3j9rk09

  • MODERATING EFFECT OF FINANCIAL PERFORMANCE ON THE RELATIONSHIP BETWEEN ESG DISCLOSURE AND EARNINGS MANAGEMENT: EVIDENCE FROM THE INDUSTRIAL GOODS SECTOR OF THE NGX

    NKWONTA IFEOMA NNENNA (Author)
    193-204
    DOI: https://doi.org/10.65922/neygzh47

  • EFFECT OF EARNINGS QUALITY ON SHAREHOLDERS' VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    MUSA INUWA FODIO, TAMUNONIMIM NGEREBOA, NWOGBODO CHIBUEZE OTOZI (Author)
    182-192
    DOI: https://doi.org/10.65922/bbxagh71

  • EFFECT OF BIOMETRIC TECHNOLOGY APPLICATION ON FRAUD PREVENTION AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA

    MAKINDE FUNMILAYO TOPSY (Author)
    164-181
    DOI: https://doi.org/10.65922/hh3k6379

  • EFFECT OF CORPORATE GOVERNANCE CHARACTERISTICS ON FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA

    KWAYAMA HADASSAH JEHU (Author)
    145-156
    DOI: https://doi.org/10.65922/c856j991

  • EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON SHARE PRICES OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

    KHADIJA UDU, MUSA ADEIZA FAROUK, BENJAMIN UYAGU (Author)
    135-144
    DOI: https://doi.org/10.65922/7nvvrd32

  • DETERMINANTS OF INTERNAL AUDIT QUALITY OF SELECTED MDAs IN NIGERIA

    JUNAIDU SHEHU, SAIDU IBRAHIM HALIDU (Author)
    127-134
    DOI: https://doi.org/10.65922/be54rs65

  • EFFECT OF FIRM-SPECIFIC CHARACTERISTICS ON FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL FIRMS IN NIGERIA

    JOEL ADEOYE CHRISTOPHER (Author)
    118-126
    DOI: https://doi.org/10.65922/gq8a7v70

  • EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF QUOTED HEALTHCARE FIRMS IN NIGERIA

    HAMID FATIMA TALATU (Author)
    109-117
    DOI: https://doi.org/10.65922/41wbj531

  • EFFECT OF OIL SPILLAGE DISCLOSURE ON THE ANNUAL REPORT AND FINANCIAL STATEMENT OF LISTED OIL COMPANIES IN NIGERIA.

    FOM PETER DAUDA (Author)
    102-108
    DOI: https://doi.org/10.65922/7knwd289

  • FORENSIC ACCOUNTING AS A TOOL FOR EFFECTIVE FRAUD DETECTION AND PREVENTION IN THE NIGERIAN ECONOMY

    EJEMBI VICTORIA OKOMA (Author)
    95-101
    DOI: https://doi.org/10.65922/as0hnc43

  • MODERATING ROLE OF PENSION FUND SIZE ON THE RELATIONSHIP BETWEEN FINANCIAL RISK MANAGEMENT AND PERFORMANCE OF TIER 3 (SMALL) PENSION FUNDS ADMINISTRATORS (PFAS) IN NIGERIA

    DOGO POLYCARP, SUNDAY MLANGA (Author)
    85-94
    DOI: https://doi.org/10.65922/tc4sdh46

  • EFFECT OF INTERNATIONAL ACCOUNTING STANADARDS TWO (IAS 2) – INVENTORY ON FIRM PERFORMANCE OF LISTED CONSUMER GOODS MANUFACTURING COMPANIES IN NIGERIA

    DAGWOM YOHANNA DANG, DESHI NENTAWE NENGAK, SAMUEL NMANAME GOZUK (Author)
    70-84
    DOI: https://doi.org/10.65922/4ds9v389

  • MODERATING EFFECT OF STRONG INSTITUTIONS ON THE RELATIONSHIP BETWEEN PUBLIC REFORMS AND ACCOUNTABILITY IN NIGERIAN FEDERAL MINISTRY OF FINANCE AND AGENCIES

    OGUNDELE GBENGA OLADELE, SAIDU IBRAHIM HALIDU, UYAGU DAVID BENJAMIN, ABDULLAHI YA'U USMAN (Author)
    58-69
    DOI: https://doi.org/10.65922/1xng1e23

  • MODERATING EFFECT OF COMPANY INCOME TAX ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED MULTINATIONAL COMPANIES IN NIGERIA

    CHRISTOPHER DAVID MBATUEGWU, BANJAMIN UYAGU DAVID, DANINYA MICHAEL ZEINABA (Author)
    46-57
    DOI: https://doi.org/10.65922/xn40sc02

  • MODERATING EFFECT OF AGENCY COST ON RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND VALUE OF LISTED FIRMS IN NIGERIA

    BUHARI ADEIZA YUSUF , S.A.S ARUWA (Author)
    35-45
    DOI: https://doi.org/10.65922/17ymq224

  • DETERMINANTS OF BIG DATA ANALYTICS ADOPTION AMONG FIRMS IN THE HOSPITALITY INDUSTRY IN NIGERIA

    AKINYEMI ADEBAYO MUIDEEN, DAGWOM YOHANNA DANG, ABDULLAHI YAU (Author)
    26-34
    DOI: https://doi.org/10.65922/8nkncp54

  • THE EFFECT OF DIGITAL ACCOUNTING TECHNIQUES TRAINING ON DETECTION OF FINANCIAL IRREGULARITY IN DEPOSIT MONEY BANKS IN NIGERIA.

    AKINOLA BABATUNDE MOSES, NGEREBOA TAMUNONIMIM, IBRAHIM ABDULLATEEF (Author)
    14-25
    DOI: https://doi.org/10.65922/33ttjb52