Vol. 12 No. 1 (2025): January-March

Original Peer Reviewed Articles

  • CORPORATE GOVERNANCE AND BANKRUPTCY RISK: AN EMPIRICAL ANALYSIS OF NIGERIAN BANKS
    Ezekwere Uzochukwu , Amahi Uchechukwu Fidelis
    https://doi.org/10.5281/zenodo.14629040

    This study determined the effect of corporate governance on bankruptcy risk in commercial banks in Nigeria, using audit committee independence, and remuneration committee. Ex Post Facto research design was adopted for the study. A sample of eight deposit money banks was used for the study. Data

    1-17
    DOI: https://doi.org/10.5281/zenodo.14629040
  • INTERNAL AUDIT FUNCTIONS AND PROFITABILITY OF DEPOSIT MONEY BANKS IN BENIN-CITY EDO STATE
    Eke Robert Ike, PhD, FCA , Glory Eghoghon Ihunde, ACA
    https://doi.org/10.5281/zenodo.14679693

    This research is aimed to examine the effect of internal audit functions on the profitability deposit money banks in Edo State. Specifically, it examined the impact of internal auditors' roles in risk management, compliance with internal controls and asset safeguarding on the profitability of

    18-35
    DOI: https://doi.org/10.5281/zenodo.14679693
  • IMPACT OF TAXATION AND FOREIGN DIRECT INVESTMENT ON ECONOMIC DEVELOPMENT IN NIGERIA
    Ojedokun Olatunji Dauda
    https://doi.org/10.5281/zenodo.14944383

    Taxation is a vital tool that enables infrastructural development, which paves the way for FDI that enhances economic development. The objective of this study is to examine the impact of taxation and foreign direct investment on economic development in Nigeria while accounting for the country’s

    36-47
    DOI: https://doi.org/10.5281/zenodo.14944383