Vol. 4 No. 3 (2026): September 30, 2026

Published: 04-08-2026

Articles

Sustainability Disclosure and Firm Value of Listed Manufacturing Companies in Nigeria

BAMIGBOYE Omololu Adex, ALAGBE Oludele Tewogbade

73-89
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Impact of bank characteristics on the financial performance of deposit money banks

G E Okpanachi, D O Odobi, E B Negedu, C A Akor, J A Atabo, J N Ekok

90-98
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Forensic accounting techniques and fraud control in the Nigerian public sector: The moderating role of financial inclusion

John Ogenyi Oboh, Solomon Andortan Andortan, Francis Ubi Ntum, Florence O Otuagoma

1-17
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Strategic Management of the Centre for Entrepreneurship and ICT for Innovation, Revenue Generation, and Student Employability: A Case Study of Federal University Dutse

Kabiru Sa’ad Sa'id, Umar Musa Kallah, Bashir Mahmood Baffa

42-59
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Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria

Sadiq Oshoke Akhor, Dennis Onutomaha Akrawah

18-29
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Recurrent expenditure versus capital investment: implications for service sector growth in Nigeria

Saheed Akande Shittu, Abass Adekunle Adewale

99-113
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Effect of human resource accounting and corporate reporting of listed firms in Nigeria

Kenny Esosa Orumwense, Osakue Franklyn Osaro

30-41
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Human capital cost and financial performance: Evidence from listed agricultural companies in Nigeria

Emmanuel Omolaye Korolo

60-72
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Moderating Effect of Audit Quality on the Relationship between Audit Committee Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria

Alabi Fatai Zakariyau

114-127
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Mediating role of Organization Citizenship Behaviour on the Relationship between Work-Life Balance and Employee Performance among Selected Public Teaching Hospital Employees in Northwest Nigeria: Proposed Framework

Basiru Adams Garba, Garba Bala Bello, Mukhtar Aliyu Daneji

128-137
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