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

Original Peer Review Articles

  • FIRM CHARACTERISTICS AND AUDIT FEES: AN EMPIRICAL STUDY OF SERVICES FIRMS IN NIGERIA.
    Ezekwere Uzochukwu , Onuegbu Ebere C.
    https://doi.org/10.5281/zenodo.14973538

    This study examined the effect of firm characteristic on the audit fees of Nigerian service firms, using client profitability and audit firm size as the independent variables. Ex-Post Facto research design was employed for the study. A sample of five service firms in Nigeria. Data were

    1-10
    DOI: https://doi.org/10.5281/zenodo.14973538
  • FINANCIAL LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED FAST-MOVING CONSUMER GOODS AND LOGISTIC COMPANIES IN NIGERIA A COMPARATIVE ANALYSIS
    Bright Moses Oseni , Gina Oghogho Olufemi
    https://doi.org/10.5281/zenodo.14973490

    This study explores the impact of financial leverage on the financial performance of listed Fast-Moving Consumer Goods (FMCG) and logistics companies in Nigeria over the period from 2014 to 2023. By employing a fixed-effects panel regression model, this research examines how financial leverage,

    11-28
    DOI: https://doi.org/10.5281/zenodo.14973490
  • ANTI-MONEY LAUNDERING AND COMBATING THE FINANCING OF TERRORISM: IS THE ACCOUNTING SYSTEM EFFECTIVE
    Tayo Yusuf, Felicia Oluremilekun Oladeji, Quadri Adebayo Lawal
    https://doi.org/10.5281/zenodo.14973510

    The study achieved its objective of evaluating the contribution of accounting practices to AML/CFT compliance, analyzing their integration with regulatory frameworks, and assessing the impact of accounting standards and audits on AML/CFT effectiveness in Nigeria. It also explored systemic

    29-36
    DOI: https://doi.org/10.5281/zenodo.14973510
  • BRIBERY, CORRUPTION, AND COMPLIANCE: STRENGTHENING ANTI-FINANCIAL CRIME STRATEGIES IN NIGERIA'S FINANCIAL SYSTEM
    Tayo Yusuf, Felicia Oluremilekun Oladeji, Quadri Adebayo Lawal
    https://doi.org/10.5281/zenodo.14973502

    The study successfully examined the effectiveness of anti-corruption compliance measures in Nigeria, evaluated the role of anti-bribery frameworks, and assessed enforcement mechanisms to provide actionable strategies for strengthening compliance and reducing financial crimes in the country.

    37-44
    DOI: https://doi.org/10.5281/zenodo.14973502
  • INTERACTING THE EFFECT OF TAXATION AND UNEMPLOYMENT RATE ON NIGERIA'S ECONOMIC PERFORMANCE
    Ojedokun Olatunji Dauda (PhD)
    https://doi.org/10.5281/zenodo.14973527

    This study makes a different contribution by investigating the effect of the interaction between taxation and unemployment on Nigeria’s economic performance. Secondary data were collected from the World Bank development indicator, spanning 1989 to 2023. The application of the unit root test

    45-53
    DOI: https://doi.org/10.5281/zenodo.14973527
  • EARNINGS QUALITY AND SHARE PRICES OF QUOTED FIRMS IN NIGERIA
    Ogujiofor Magnus Nkemjika
    https://doi.org/10.5281/zenodo.14973531

    The objective of this study is to ascertain the impact of earnings quality on share price. The population of the study covers the entire listed firms in the financial sector in Nigeria. Consequently, this study employed a sample size of 10 banks for ten years, 2014-2023 financial years. The

    54-72
    DOI: https://doi.org/10.5281/zenodo.14973531