Vol. 4 No. 1 (2026): March 31, 2026

Articles

• Financial development, remittances and access to education in Nigeria

  Oyebola Fatima Etudaiye-Muhtar, Ahmed Alhaji Aliyu

  1-15

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• Role of tax audits in enhancing tax compliance: evidence from Ogun State

  Azeez Abiodun Ajibola, Dauda Oriyomi Kasali, Saheed Ademola Lateef

  16-29

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• Effect of artificial intelligence on audit practices: empirical evidence from auditors in Southern Nigeria

  kenny Esosa Orumwense, Joy Ogbebor

  30-38

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• Audit market competition, opinion shopping, and audit quality: Evidence from audit firms in Nigeria

  Oluwamayowa Olalekan Iredele, Regina Christina Fidelis

  39-52

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• Integrating digital forensics and machine learning for fraud detection in Nigerian deposit money banks: a PLS-SEM and artificial neural network approach A PLS-SEM and Artificial Neural Network Approach

  Ridwan Adebisi Sanusi , Ibraheem Sanusi, D. O. B. Briggs

  53-69

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• Assessing the effect of information analysis on the containment of financial crimes in Nigeria

  Jonathan Daboh Tagang, Samaila I Ningi , Ado Ahmed, Shittu O Ibrahim

  70-79

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• Outsourcing accounting services and accountability: evidence from small and medium scale enterprises in Osogbo, Osun State, Nigeria

  Samuel Oladele Obisesan, Blessing Onyi Akinde, Oluwatimileyin Esther Adenle, Lukmon Adewale Adeoye, Richard Oluwatayo Ewuola

  80-89

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• Effect of public debt management on budget implementation performance: evidence from selected states in Nigeria

  Victoria Bamitale Aremu

  90-103

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• Impact of firm size, firm age on the profitability of listed consumer goods firms in Nigeria

  Muhammad Shehu Garba

  104-117

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• Impact of leverage, firm size on firm ownership of listed industrial goods firms in Nigeria

  Muhammad Shehu Garba

  118-130

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• Capital structure, board characteristics and financial performance of listed consumer goods companies in Nigeria

  Aliyu Suleiman Kantudu, Junaidu Mohammed Kurawa, Muhammad Shehu Garba

  131-140

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• Impact of capital structure on financial performance of listed consumer goods companies in Nigeria

  Aliyu Suleiman Kantudu, Junaidu Mohammed Kurawa, Muhammad Shehu Garba

  141-152

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• Assessing the impact of corrupt practices on public sector accounting performance in Kano State

  Mansur Sunusi

  153-162

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• Mediating effects of information asymmetry and cost of capital on the relationship between financial reporting quality and investment efficiency of listed deposit money banks in Nigeria

  Sunusi Ridwan Ayagi

  163-183

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• Macroeconomic variables and banking sector index performance: evidence from the Nigerian Exchange Group (NGX)

  Abdullahi Abdullahi Musa, Salihu Liman Mairafi, Ibrahim Kukandaka

  184-198

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• Can financial inclusion reduce income inequality? Evidence from Nigeria

  Hafiz Ismail, Habiba Bello, Ahmad Danjuma, Sadiq Dalil Wakili

  199-212

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