Vol. 11 No. 1 (2024): January-March

Original Peer Reviewed Articles

  • Felix Osayabor Emovon, Innocent Sunny Agbo (Ph.D) , Anslem Obigho Onogholo
    https://doi.org/10.5281/zenodo.10529158

    This study examined culture and sustainable tax compliance in Nigeria. Governments must earn sufficient revenue to fulfill their fiduciary commitments to citizens. This public money can be produced through a variety of means, the most stable and sustainable of which is taxation. However,

    1-9
    DOI: https://doi.org/10.5281/zenodo.10529158
  • Ndalu, ThankGod Chukuemeka, Ph.D, Okene, Anthony Jovwo, ACA
    https://doi.org/10.5281/zenodo.10814712

    Ports play crucial roles in facilitating international trade by serving as key gateways for imports and exports. Understanding how the quality of port infrastructure and logistics efficiency influences economic growth was the aim this study. Therefore this study, investigates the impact of port

    40-55
    DOI: https://doi.org/10.5281/zenodo.10814712
  • Chinweoda Damian Ezugwu , Prof. Inyiama Oliver .I.
    https://doi.org/10.5281/zenodo.10561834

    This study sought to determine the effect of corporate assets on profitability of brewery industry in Nigeria because of poor earning potentials that have affected many manufacturing industries in Nigeria which made suppliers and investors to be reluctant in supplying and investing. This study

    10-26
    DOI: https://doi.org/10.5281/zenodo.10561834
  • Nwekwo, Ngozi Mabel, Ph.D, Victoria Nnenna Chukwuani , Prof. Modesta Egiyi
    https://doi.org/10.5281/zenodo.10630565

    This research delves into the transformative impact of Decentralized Finance (DeFi) on traditional accounting practices, the transparency and accountability features of blockchain-based accounting systems, and the evolving regulatory landscape. The opportunities and challenges posed by DeFi in

    27-39
    DOI: https://doi.org/10.5281/zenodo.10630565
  • Nnamani, Chidiebere , PhD, Akubue, Daniel Ifeanyi , Nzeagwu, Chinonyerem Emmanuel , Ndubusi, Prince Chinecherem , Ijegalu, Sunday Jerome , Udegbunam Benedith Omelebere
    https://doi.org/10.5281/zenodo.10829255

    The main objective of this study is to determine whether there is a relationship between sustainability accounting disclosure and financial performance of Nigerian firms. Specifically, the objectives of the study are; ascertain the effect of corporate social responsibility on return on equity

    56-73
    DOI: https://doi.org/10.5281/zenodo.10829255
  • Solberg, Horve Mishiwo
    https://doi.org/10.5281/zenodo.10853383

    Previous studies have verified that mandatory rotation of auditors enhances auditors’ independence and results in elevated audit criteria. The aim of this study is to analyze the influence of required auditor rotation (MAR) and firm size on the quality of audits while considering the factors of

    74-85
    DOI: https://doi.org/10.5281/zenodo.10853383
  • Ezejofor, Raymond A, Udochukwu, Chikaodili N, Okorafor, Joseph O, Nwankwo, Chukwuma T
    https://doi.org/10.5281/zenodo.10879314

    This study ascertained the effect of cloud accounting cost on financial performance of Nigerian deposit money banks, using server maintenance cost, software acquisition cost and return on assets of Nigerian deposit money banks. Ex-Post Facto research was employed by the study. A sampled

    86-98
    DOI: https://doi.org/10.5281/zenodo.10879314