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

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

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

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

  EJEMBI VICTORIA OKOMA (Author)

  95-101

  • PDF

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

  FOM PETER DAUDA (Author)

  102-108

  • PDF

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

  HAMID FATIMA TALATU (Author)

  109-117

  • PDF

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

  JOEL ADEOYE CHRISTOPHER (Author)

  118-126

  • PDF

• DETERMINANTS OF INTERNAL AUDIT QUALITY OF SELECTED MDAs IN NIGERIA

  JUNAIDU SHEHU, SAIDU IBRAHIM HALIDU (Author)

  127-134

  • PDF

• 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

  • PDF

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

  KWAYAMA HADASSAH JEHU (Author)

  145-156

  • PDF

• 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

  • PDF

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

  MAKINDE FUNMILAYO TOPSY (Author)

  164-181

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

• 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

  • PDF

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

  OLUWATOSIN ADEJOKE OSANYINBOLA, TAMUNONIMIN NGEREBO-A (Author)

  226-233

  • PDF

• 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

  • PDF

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

  OYEBOADE OLAITAN FOLASAYO (Author)

  243-253

  • PDF

• 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

  • PDF

• 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

  • PDF

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

  USMAN MUHAMMAD ADAM, ALIYU ABUBAKAR (Author)

  272-283

  • PDF

• 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

  • PDF

• 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

  • PDF

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

  HABIBA IHIOVI (Author)

  300-309

  • PDF