Book of Abstracts

An Empirical Investigation into Corporate Governance Oversight, Discretionary Accruals, and the Moderating Dynamics of External Audit Compensation

Dahiru Ado Kumbotso — Bayero University,kano

Ishaq Alhaji Samaila — Bayero University,kano

Kabir Tahir Hamid — Bayero University,kano

Unethical financial reporting choices and aggressive earnings manipulation remain severe threats to corporate governance and investor confidence in Nigeria's capital market, particularly within the highly volatile downstream petroleum sector. This study empirically examines the impact of Audit Committee Size (ACS) on earnings management among listed oil and gas marketing companies in Nigeria, alongside the moderating role of external audit fees. Utilizing a correlational panel data design spanning a 12-year longitudinal period (2009 to 2020), data were extracted from the audited annual financial statements of eight (8) continuously listed downstream petroleum firms, yielding 96 firm-year observations. Discretionary accruals (DAC), estimated via the Modified Jones Model (1995), served as the proxy for earnings management. The findings from Ordinary Least Squares (OLS) regression demonstrate that Audit Committee Size exerts a statistically significant negative impact on discretionary accruals (β = -0.0202, t = -2.08, p = 0.040), proving that larger audit committees enhance financial reporting quality by mitigating managerial opportunism in alignment with Agency Theory. Conversely, external audit fees exert a significant positive direct effect on discretionary accruals (β = 0.0730, t = 3.10, p = 0.003), suggesting that abnormal audit compensation reflects heightened audit risk or potential threat to auditor independence. However, the interaction effect between audit committee size and audit fees on discretionary accruals is statistically insignificant (β = 0.0447, t = 1.43, p = 0.156). The study concludes that expanding audit committee composition to optimal statutory thresholds effectively deters opportunistic accounting choices in Nigeria's oil marketing sector. It is recommended that the Securities and Exchange Commission (SEC) and Financial Reporting Council of Nigeria (FRCN) strictly enforce corporate governance mandates on audit committee composition while establishing transparent pricing benchmarks for external audit engagements.

Keywords Audit Committee Size Discretionary Accruals Earnings Management Modified Jones Model Audit Fees Corporate Governance Nigerian Petroleum Sector Agency Theory.

Audit Committees and Internal Audit Function on Timeliness of Financial Reporting in Nigerian Listed Firms

Abdulkadir Madawaki — Alqalam University Katsina

Dikko Bello — Al-qalam University, Katsina

This study investigates the impact of audit committee attributes and the internal audit function on the timeliness of financial reporting in Nigerian listed firms with firm leverage as control variable. Guided by agency theory. The study focuses on audit committee attributes such as audit committee financial expertise, size and internal audit function. A quantitative research design was adopted, using secondary data from Nigerian listed firms over the period 2015–2024. A sample of 94 firms with 940 firm-year observations was analyzed using descriptive statistics, Pearson correlation, and regression analysis models. Findings reveal that audit committee financial expertise and internal audit function significantly enhance the timeliness of financial reporting, whereas audit committee size and firm leverage indicate no significant effects. The study concludes that effective governance structures and robust audit practices are key drivers of timely financial reporting in Nigerian listed firms. The findings have practical implications for corporate managers, regulators, and policymakers, emphasizing the need to strengthen governance frameworks and enhance internal audit capacity to improve transparency, accountability, and investor confidence.

Keywords Timeliness of Financial Reporting Audit Committee Internal Audit Nigerian Listed Firms

BOARD ATTRIBUTES AND ESG REPORTING OF LISTED SERVICE FIRMS IN NIGERIA

Oyewale Ibitoye — Federal University Of Dutsin-ma, Katsina

Idris Adamu Adamu — Federal University Dutsin-ma

Ismaila Yusuf — Federal University Of Dutsin-ma, Katsina

Yunusa Abdulateef — Federal University Of Dutsin-ma, Katsina

Ibitoye Olaoluwatofunmi — Department Of Accounting, Covenant University, Ota, Ogun State, Nigeria.

Adakole Micheal Inalegwu — Department Of Accounting, Ahmadu Bello University, Zaria, Kaduna, Nigeria

This study examined the effect of board attributes on Environmental, Social, and Governance (ESG) reporting among listed service firms in Nigeria. Seven (7) listed service companies on the Nigerian Exchange Group (NGX) over a ten-year period from 2016 to 2025 were sampled using purposive sampling method and data were extracted from audited annual reports. The study used checklist that was developed based on Nigeria Exchange Group sustainability guidelines and Panel Corrected Standard Errors (PCSE) estimation method was employed. The findings revealed that board gender diversity and board independence have statistically significant positive effects on ESG reporting quality. Conversely, Board Financial Expertise shows a positive but statistically insignificant impact.The study concludes that gender diversity and independent director oversight are major structural drivers of corporate sustainability transparency. The study recommends that regulators should enforce the gender composition quotas and mandate specialized climate and ESG risk training for financial experts on corporate boards.

Keywords Board Gender Diversity Board Independence Board Financial Expertise ESG Reporting NGX Sustainability Disclosure Guidelines Nigerian Service Sector Stakeholder Theory Agency Theory.

EFFECT OF AUDIT COMMITTEE CHAIR INDEPENDENCE AND AUDIT COMMITTEE ACCOUNTING EXPERTISE ON THE FINANCIAL REPORTING QUALITY OF LISTED HEALTHCARE FIRMS IN NIGERIA

Aliyu Usman — Federal University Dutsin-ma

Idris Adamu Adamu — Federal University Dutsin-ma

Ismaila Yusuf — Federal University Dutsin-ma

The study examines the effect of Audit Committee Chair Independence and Audit Committee accounting expertise on the financial reporting quality of listed healthcare Firms in Nigeria. Financial Reporting Quality is proxied using discretionary accruals estimated through the Jones model, covering a six-year period from 2020 to 2025, and adopts an ex post facto research design. The population comprised 7 healthcare companies listed on the Nigerian Exchange Group (NGX), from which 5 firms were selected using filter sampling technique with a two-way filtering process. Data were obtained from the annual reports and analyzed using descriptive and random effect model was adopted. The findings show that audit committee chair independence has a significant positive effect while audit committee accounting expertise has a negative insignificant effect on financial reporting quality. The study recommends audit committee chair independence by mandating independence appointments through corporate governance policies

Keywords Audit committee chair independence Audit committee accounting expertise financial reporting quality healthcare firms Nigerian Exchange Group

Effect of Auditor Appointment and Tenure on Audit Quality of Listed Downstream Oil and Gas Firms in Nigeria

Ahmad Shitu Said — Federal University Dutsin Ma, Katsina.

Ismaila Yusuf — Federal University Dutsin Ma, Katsina.

Yunusa Abdulateef — Federal University Dutsin Ma, Katsina.

Abstract
This study investigates the effect of auditors’ appointment and audit tenure on audit quality among listed downstream oil and gas firms in Nigeria. Drawing on agency theory and familiarity threat theory, the study examines whether the process of appointing auditors and the length of their tenure significantly influence the quality of audit reports. Using secondary panel data from annual financial reports of downstream oil and gas firms listed on the Nigerian Exchange Group (NGX) between 2017 and 2025, and employing a Fixed Effects panel regression model, the findings reveal that auditor appointment is positively and significantly associated with audit quality. Auditor tenure exhibits a negative relationship with audit quality, which is statistically significant at the 10% level, though insignificant at the 5% level. The study contributes to literature by highlighting the critical role of auditor governance mechanisms in enhancing financial reporting credibility in the extractive industry. It recommends regulatory enforcement of auditor rotation policies and independent audit committee oversight to preserve auditor objectivity.
Keywords: Auditor Appointment, Auditor Tenure, Audit Quality, Oil and Gas Firms, Nigeria, Corporate Governance, Panel Data.

Keywords Auditor Appointment Auditor Tenure Audit Quality Oil and Gas Firms Nigeria Corporate Governance Panel Data.

EFFECT OF BOARD ATTRIBUTE ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Adamu Nuhu Yawuri — Federal University Dutsin-ma

Ismaila Yusuf — Federal University Dutsin-ma

Idris Adamu Adamu — Federal University Dutsin-ma

Yunusa Abdulateef — Federal University Dutsin Ma, Katsina.

This study examined the effect of board attributes on the financial performance of listed deposit money banks in Nigeria. The study is anchored on Agency Theory and Resource Dependence Theory. An ex-post facto research design was adopted, using secondary data obtained from the annual reports and financial statements of listed deposit money banks. The population of the study comprised 22 deposit money banks in Nigeria as at 31 December 2025, from which 11 listed deposit money banks were purposively selected for the study, covering the period 2017–2024. Financial performance was measured using Return on Assets (ROA), while board size was
measured by the total number of directors, board independence by the proportion of non-executive directors and board financial expertise by the proportion of directors with accounting or finance backgrounds. The findings revealed that board size had a positive but statistically insignificant effect on financial performance. Board independence had a negative and statistically significant effect on financial performance, while board financial expertise had a negative but statistically insignificant effect. The study concludes that the effectiveness of board attributes in enhancing bank performance depends not merely on their existence but on the quality, composition and effectiveness of the board. The study recommends that listed deposit money banks should strengthen the effectiveness of board composition and ensure that independent and financially knowledgeable directors contribute meaningfully to strategic decision-making and performance monitoring.

Keywords Board Attributes Board Size Board Independence Board Financial Expertise Financial Performance Deposit Money Banks Nigeria.

EFFECT OF BOARD DIVERSITY ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Ishaka Mohammed Tukur — Federal University Dutsin-ma, Katsina State

Ismaila Yusuf — Federal University Dutsin-ma, Katsina State

Idris Adamu Adamu — Federal University Dutsin-ma

Yunusa Abdulateef — Federal University Dutsin-ma, Katsina State.

This study examined the effect of board diversity on earnings management among listed deposit money banks (DMBs) in Nigeria from 2016 to 2025. Earnings management was proxied by discretionary loan loss provisions (DLLP), while board diversity was operationalized through board independence (BIND), board gender diversity (BGD), and board technological expertise (BTE). The study adopts an ex-post facto research design, secondary panel data were obtained from the audited annual reports of 13 listed DMBs and analyzed using pooled ordinary least squares. The results show that board independence, board gender diversity and board technological expertise have a negative and statistically significant effect on discretionary loan loss provisions. The study concludes that more independent, gender-diverse, and technologically competent boards are associated with lower discretionary loan loss provisioning among Nigerian DMBs. It recommends that regulators and bank boards strengthen director independence requirements, sustain and expand female representation on boards, and deliberately recruit directors with demonstrable technological and digital competence as complementary governance mechanisms for constraining earnings management in the Nigerian banking sector

Keywords Board diversity earnings management discretionary loan loss provisions board independence deposit money banks Nigeria

Government Policy, Insecurity, And Sustainable Entrepreneurship In Northern Nigeria: A Conceptual Analysis

Lawal Muhammad — Federal University Of Education, Zaria

Matthew Sule — Federal University Of Education, Zaria

Abdullahi Ibrahim Isah — Federal University Of Education, Zaria

This conceptual paper examines the complex relationship between government policy, insecurity, and sustainable entrepreneurship development in Northern Nigeria. Despite significant government investments in entrepreneurship development programmes over four decades including the establishment of institutions such as SMEDAN, BOI, and NDE entrepreneurial outcomes remain disappointing, with over 60 percent of SMEs in North-Central Nigeria failing within three years of establishment, exceeding the national average of approximately 45 percent. Drawing on Frustration-Aggression Theory, Effectuation Theory, Resource-Based View, and Institutional Theory, the paper synthesizes insights from recent scholarly works to develop a comprehensive conceptual framework linking policy interventions to entrepreneurial outcomes in conflict-affected regions. The analysis reveals that insecurity, manifesting as terrorism, banditry, and farmer-herder conflicts, constitutes a binding constraint on sustainable entrepreneurship by increasing operating costs, disrupting supply chains, deterring investment, and destroying assets. Furthermore, inadequate infrastructure, limited access to finance, skills gaps, corruption, and weak policy implementation undermines even well-designed programmes. The paper concludes that sustainable entrepreneurship development in Northern Nigeria requires a holistic approach addressing insecurity, improving infrastructure, enhancing policy coordination, tackling corruption, and promoting entrepreneurship education. Theoretical propositions are advanced to guide future empirical research, and practical recommendations are offered for policymakers, development practitioners, and entrepreneurs. The study contributes to scholarship by integrating government policy, insecurity, and sustainable entrepreneurship in the context of Northern Nigeria's unique challenges, providing insights directly relevant to one of Nigeria's most vulnerable regions.

Keywords Government policy insecurity sustainable entrepreneurship Northern Nigeria policy implementation youth restiveness SME survival

Internal audit Resource Capacity and Organizational Performance in Federal Universities: Evidence from North-Western Nigeria

Bashir Shehu — Usmanu Danfodiyo University, Sokoto

Ms Umar

This study examines the relationship between internal audit resource capacity (IARC) and organizational performance (OP) in federal universities in North-Western Nigeria. Utilizing a cross-sectional survey design, data were collected via a structured questionnaire from a census population of 92 internal auditors across seven federal universities. IARC was operationalized through four dimensions: Audit Staff Sufficiency (ASS), Audit Workload Management (AWM), Audit Coverage Capacity (ACC), and Audit Budget and Resource Adequacy (ABR). Data were analyzed using descriptive statistics and multiple linear regression. The regression model was statistically significant (F (4,87) = 26.372, p < .001), explaining 54.8% of the variance in organizational performance (R² = .548). Audit Budget and Resource Adequacy (β = .397, p < .001) and Audit Staff Sufficiency (β = .294, p = .001) were found to be significant positive predictors of organizational performance [1]. Conversely, Audit Workload Management (β = .122, p = .186) and Audit Coverage Capacity (β = .128, p = .167) did not exhibit statistically significant independent effects. The study highlights the necessity for university governing bodies and management to strengthen financial funding and human staffing foundations for internal audit units to maximize institutional accountability and efficiency.

Keywords Internal Audit Resource Capacity Organizational Performance Federal Universities Nigeria.

Property, Plant and Equipment Utilisation and Financial Sustainability of Industrial Goods Companies Listed in Nigeria

Olufemi Alawode — Covenant University

Helen Nwobodo — Covenant University, Ota. Nigeria

This study investigates how non-current asset utilisation, particularly Property, Plant and Equipment (PPE) intensity (proxied by total non-current asset intensity), affects financial sustainability—measured via profitability, utilisation efficiency, and growth—in industrial goods firms listed on the Nigerian Exchange Group (NGX).
Design/methodology/approach
Using an ex post facto design, it analyses secondary data from audited annual reports of 10 NGX-listed industrial goods firms (2017–2024). A balanced panel employs dynamic panel GMM estimation to handle endogeneity, performance persistence, and firm heterogeneity, with robustness via pooled OLS and fixed effects.
Findings
PPE intensity shows no significant impact on profitability, efficiency, or growth after controlling for dynamics and heterogeneity. Inflation erodes profitability and sales productivity, while firm size boosts performance via scale benefits. Financial sustainability thus stems more from asset utilisation efficiency and macro conditions than asset expansion.
Research limitations/implications
Limited to Nigerian industrial goods firms' secondary data, findings may differ across sectors or countries countries with different socio-economic outlook. Future work should explore nonlinear effects, energy costs, governance, technology, and developed-market comparisons.
Practical implications
Managers understanding that utilisation and reliability of existing assets is paramount and could be more productive and financially rewarding than expansion while policymakers must promote adaptive tech, maintenance investment, and macro stability for productivity.
Originality/value
An economy such as Nigerian, battling with inflation, currency devaluation and other socio-economic instabilities would benefit from optimal utilisation of existing assets improving on the proxies of returns on investment in an emerging market context.

Keywords Assets utilisation Company growth Emerging markets Financial performance financial sustainability PPE

The Role of Accounting and Finance in Nigeria’s Tax Reforms: A Theoretical Perspective

Orumwense Esosa — University Of Benin

Kenny Esosa Orumwense

Aiworo Doris Esohe — Department Of Accountancy, Edo State Polytechnic, Usen.

In Nigeria, taxes continue to be a vital tool for fiscal management, domestic income mobilisation, and economic growth. However, the ability of the tax system to provide sustainable revenue has been restricted by enduring issues with tax compliance, informal economic activity, inadequate taxpayer information, administrative inefficiencies, and low public confidence. With a focus on tax measurement and reporting, financial information, tax administration, compliance, digitalization, public finance management, accountability, and tax policy implementation, this theoretical paper investigates the role of accounting and finance in bolstering Nigeria's tax system. Agency theory, public finance theory, economic deterrence theory, and institutional theory serve as the foundation for the work. According to the analysis, finance provides the framework for revenue mobilisation, resource allocation, fiscal sustainability, and tax policy evaluation, while accounting provides the information infrastructure needed for calculating taxable income, recording transactions, preparing tax returns, auditing compliance, and improving transparency. The significance of integrated accounting, financial, and digital systems is further enhanced by recent tax reforms in Nigeria, such as the Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025.The study comes to the conclusion that successful tax reform involves more than just adjustments to tax rates and laws; it also calls for trustworthy accounting data, capable financial management, digital capability, open institutions, and taxpayer-focused administration. Stronger integration of accounting information systems with tax administration, ongoing professional development, better taxpayer education, data-driven tax audits, and increased openness in the use of tax income are all suggested in this study.

Keywords accounting taxation tax reforms public finance digitalization

A TIME SERIES ANALYSIS OF THE INTEREST RATE AND STOCK MARKET PERFORMANCE IN EMERGING ECONOMIES: A STUDY OF NIGERIA

Sagir Muhammad Sulaiman — Department Of Finance, Faculty Of Economics And Management Sciences, Bayero University Kano

Maryam Umar — Department Of Finance, Faculty Of Economics And Management Sciences, Bayero University Kano

Binta Rufa’i Musa — Department Of Finance, Faculty Of Economics And Management Sciences, Bayero University Kano

Muhammad Mukhtar Idris — Department Of Finance, Faculty Of Economics And Management Sciences, Bayero University Kano

This study examined the relationship between interest rate and stock market performance in Nigeria using the All-Share Index (ASI) as a proxy for stock market performance. It specifically assessed the effects of interest rate, exchange rate, inflation rate, and gross domestic product (GDP) on the Nigerian stock market. The study adopted a quantitative research design using secondary time series data spanning the period 2000–2025. Data were sourced from the Central Bank of Nigeria (CBN), the World Bank, and the National Bureau of Statistics (NBS). The Autoregressive Distributed Lag (ARDL) model was employed because the variables exhibited mixed orders of integration, as confirmed by the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) unit root tests. The ARDL Bounds Test established the existence of a long-run relationship among the variables, while diagnostic and stability tests confirmed the reliability of the estimated model. The findings revealed that interest rate had a negative but statistically insignificant effect on the ASI in the short run. The error correction term was negative and significant, indicating that about 11% of short-run disequilibrium was corrected annually toward long-run equilibrium. In the long run, exchange rate, interest rate, and inflation rate exerted positive but statistically insignificant effects on stock market performance, while GDP had a negative and statistically insignificant effect. The study concluded that although a long-run equilibrium relationship exists between macroeconomic variables and stock market performance in Nigeria, their individual effects remain statistically insignificant. It recommended maintaining a stable interest rate policy, strengthening macroeconomic stability through coordinated fiscal and monetary policies, and deepening financial sector reforms to improve monetary policy effectiveness and enhance stock market performance.

Keywords Key Words: Time-Series Interest Rate Stock Market Performance Emerging Economies

Exchange rate reform and bank stability in Nigeria: Revaluation gains, capital and credit risk

Ibrahim Ahmed Dodo — Ahmadu Bello University, Zaria

Exchange rate reform can increase reported profits while weakening bank capital. We examine when retained foreign exchange gains support Nigerian banks and how recapitalisation should address borrower currency risk. We combine conceptual synthesis with a deductive balance-sheet model, separating incremental impairment from baseline allowance translation and paid-in capital from risk-based requirements. We evaluate 58,320 hypothetical combinations, reconcile bank scenarios and test smooth default responses and borrower heterogeneity. A three-bank pilot uses disclosed opening capital and currency loans with explicit stress assumptions. Positive-position examples remain counterfactual under the IMF-described restriction; eligible historical gains enter opening capital. Smooth responses produce earlier headroom crossings or initial deterioration. A borrower mixture generates greater impairment than a homogeneous portfolio with identical mean coverage. Direct bank matching removes new gains while preserving borrower risk. Eligible retention reduces minimum equity only when the risk-based shortfall binds. We recommend reconciling positions, gains, impairment and both capital requirements.

Keywords exchange rate reform revaluation gains bank capital credit risk financial stability

EXCHANGE RATE VOLATILITY AND THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) IN KATSINA METROPOLIS

Uduimor Mabel Moses — Department Of Accounting And Finance, Federal University Dutsin-ma

Small and Medium-sized Enterprises (SMEs) constitute an important component of Nigeria's productive economy, providing employment, income and entrepreneurial opportunities while contributing substantially to national output. However, persistent exchange rate volatility has increasingly complicated the financial management and operational sustainability of Nigerian SMEs. This study examines the relationship between exchange rate volatility and the financial performance of SMEs in Katsina Metropolis, with particular attention to profitability, operating costs, cash-flow management, pricing decisions and business growth. The paper adopts a descriptive and analytical research approach based principally on secondary evidence from the Central Bank of Nigeria (CBN), National Bureau of Statistics (NBS), Small and Medium Enterprises Development Agency of Nigeria (SMEDAN), International Monetary Fund (IMF), World Bank and relevant empirical studies. Evidence indicates that the naira experienced substantial depreciation following the June 2023 foreign-exchange-market reforms. CBN data show that the average NAFEM rate increased from ₦804.22/US$ in the second half of 2023 to ₦1,360.03/US$ in the first half of 2024, representing a depreciation of approximately 40.86%. By June 2024, the end-period rate had reached ₦1,470.69/US$, compared with ₦899.89/US$ at December 2023. More recent CBN data indicate an average rate of ₦1,581.06/US$ in the second quarter of 2025. These developments have significant implications for SMEs that depend directly or indirectly on imported goods, machinery, spare parts, packaging materials and other foreign-exchange-sensitive inputs. Evidence specific to Katsina State further indicates a negative relationship between exchange-rate fluctuations and SME performance, while a recent study of SMEs in Katsina Metropolis found that financial management practices such as working-capital management and investment appraisal significantly influence performance. The paper argues that exchange-rate volatility affects SME financial performance through multiple channels, including input-cost escalation, reduced purchasing power, pricing uncertainty, working-capital pressure and increased financing costs. It recommends improved exchange-rate stability, enhanced access to affordable finance, local sourcing of inputs, better accounting and financial-management practices, export promotion, foreign-exchange risk management and targeted government support for SMEs.

Keywords Exchange rate volatility SMEs financial performance profitability working capital Katsina Metropolis Nigeria.

Nigeria’s 2023 Exchange Rate Liberalisation and Performance of Listed Non-Financial Firms

Muideen Olalekan Agboola — Federal University Dutsin-ma Katsina State

Oyindamola Olusegun Ekundayo — Department Of Accounting, Federal University Dutsin-ma

Nigeria's June 2023 unification of previously segmented foreign exchange windows into a market-reflective framework produced an unusually large currency adjustment and altered the financial environment facing listed firms. This study examines whether the post-liberalisation period is associated with changes in the accounting performance of listed non-financial firms and whether the conclusion differs between asset-based and shareholder-based measures. Drawing on the economic exchange exposure framework and the accounting recognition implications of IAS 21, the study distinguishes pre-tax Return on Assets (ROA) from post-tax Return on Equity (ROE) computed on an average parent-attributable equity basis. A purposive sample of 43 firms from FX-sensitive manufacturing, consumer goods, industrial goods, and oil and gas sectors yields a balanced panel of 301 firm-year observations for 2019-2025. Firm fixed-effects models, selected using Hausman specification tests and estimated with firm-clustered robust standard errors, relate a post-period indicator (2023-2025 versus 2019-2022) to ROA and ROE while controlling for firm size, leverage, and firm age. The post period is associated with a 7.65 percentage-point decline in ROA that is significant at the 10% level but not at 5% (p = .064). The ROE coefficient is also negative but statistically imprecise (p = .216). A year-by-year decomposition indicates a non-monotonic pattern: the 2024 coefficient is negative but not significant relative to 2019, while the 2025 coefficient is positive and significant relative to 2019. These estimates are interpreted as conditional within-firm pre/post differences rather than a causal effect uniquely attributable to the reform because contemporaneous macroeconomic shocks are not separately identified. The findings show that accounting profitability measures need not convey identical inferential signals during severe currency adjustment and underscore the importance of measurement choice in evaluating firm performance under exchange-rate reform.

Keywords exchange rate liberalisation financial performance return on assets return on equity economic exposure

Nominal, Real and Usable Decomposing the Devaluation Dividend in Donor-Funded Health Programs after Nigeria's Exchange Rate Unification

Mubarak Badamasi — Independent Researcher

Nigeria's 2023 exchange rate unification was expected to raise the naira value of foreign currency development assistance, yet donor-funded health programs reported budget stress rather than abundance. This paper resolves the apparent contradiction by decomposing the devaluation dividend into nominal, real, and usable components. Drawing on exchange rate pass-through, agency and resource dependence theories, it treats pre-reform exchange rate exposure of program cost categories as the independent variable and unit cost escalation, budget absorption and budget variance as dependent variables, with conversion practice and gain retention policy as moderators and fuel exposure as a control for the concurrent subsidy removal. A continuous treatment difference-in-differences design on a grant-by-cost-category-by-month panel is specified, with month fixed effects, local projections, and wild cluster bootstrap inference. An illustrative simulation built on official exchange rate and inflation data, reflecting prevailing practice of twice-monthly conversion and weighted average exchange rate reporting, shows that a nominal gain of about 145 percent over July 2023 to June 2024 translated into a real gain of about 68 percent, 48 percent outside personnel and 16 percent for imported commodities. A six-month approval lag reduced the usable gain to about 35 percent, and quarterly up-front conversion to about 20 percent. Across 36 parameter combinations, real gains retained only 34 to 59 percent of the nominal gain and usable gains 12 to 38 percent. Five propositions and an exchange rate governance protocol are derived.

Keywords exchange rate unification cost pass-through donor-funded health programs weighted average exchange rate grant financial management

Board Diversity and Financial Performance of Listed Insurance Companies in Nigeria

Abubakar Abdulwahid — Federal University Dutsin-ma, Katsina

This study examined the relationship between board diversity and the financial performance of listed insurance companies in Nigeria. The study focused on two aspects of board diversity, namely gender diversity and accounting expertise, and examined how they influence the financial performance of the companies. The study covered 25 listed insurance companies in Nigeria over the period 2016 to 2025, giving a total of 250 firm-year observations. A quantitative research approach was adopted, based on a positivist research philosophy. Data were obtained from the annual reports of the selected companies and analysed using Stata. Return on Assets (ROA) was used to measure financial performance, while gender diversity and accounting expertise were used as the explanatory variables. Pooled OLS, fixed-effects and random-effects regression techniques were considered in the analysis, and the Hausman test was used to select the appropriate model. The results showed that gender diversity had a positive and significant effect on the financial performance of the listed insurance companies, with a coefficient of 0.2334 and significance at the 1% level. Accounting expertise also showed a positive and significant effect on financial performance. The findings suggest that having a more diverse board, particularly with adequate female representation and members with accounting knowledge, can improve the quality of board decisions and contribute to better firm performance. The study therefore recommends that listed insurance companies should give greater consideration to gender representation and accounting expertise when appointing board members. This may strengthen corporate governance and support the development of Nigeria's insurance and financial sector.

Keywords Board Diversity Gender Diversity Accounting Expertise Financial Performance Insurance Companies Nigeria.

Electronic Banking Revenue, Non-Interest Income Diversification and Financial Performance of Listed Deposit Money Banks in Nigeria

Samson Ogidi — Federal University Dutsin-ma

Okeke Arinze Cyril — Federal Polytechnic Daura, Katsina State.

This study examined the effect of electronic banking revenue and non-interest income diversification, measured by the non-interest income ratio on the financial performance, proxied by return on equity (ROE), of listed deposit money banks (DMBs) in Nigeria. An ex post facto research design was adopted using panel of 11 listed DMBs over the period 2016 to 2025. Data were analyzed using descriptive statistics, correlation analysis, and the random-effects regression model. Non-interest income ratio had a positive and statistically significant effect on ROE. The effect of electronic banking revenue was statistically insignificant. The study concludes that diversification towards non-interest income, rather than electronic banking revenue on its own, is associated with higher shareholder returns among listed Nigerian DMBs. It recommends that bank management deepen and balance fee-based income streams and convert digital-channel investments into measurable profit contribution, and that regulators sustain an enabling environment for digital financial services.

Keywords Electronic Banking Revenue Non-Interest Income Income Diversification Return on Equity Deposit Money Banks Nigeria

INFRASTRUCTURE INVESTMENT AND MANUFACTURING PERFORMANCE IN NIGERIA

Abass Adewale — Department Of Finance, Federal University Oye Ekiti, Ekiti, Nigeria

Saheed Akande Shittu — Department Of Accountancy, Federal Polytechnic Ayede, Oyo State

The impact of infrastructure investment on manufacturing performance in Nigeria was explored in this study with annual time-series data from 2000 to 2024. The research design adopted was ex post facto in which secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the World Bank Statistical data on World Bank development Indicators. The long run as well as short run relationship between the variables were estimated using the ARDL approach. The long-run estimates indicated that Road and Construction Expenditure have a significant positive effect on the manufacturing performance while Transport and Communication Expenditure has a significant negative effect on the performance of manufacturing. For Electric Power Consumption, the effect on manufacturing performance was negative (but not statistically significant) in the long-run. The lagged variables of Electric Power Consumption showed positive and significant relationship with manufacturing performance in the short run and the error correction model also showed a medium speed of adjustment towards long run equilibrium. Additional tests of the diagnostic results showed that the estimated model had no serial correlation, no heteroskedasticity, and residuals were normally distributed with a stable model. The study concludes that it more important to improve than to increase investment in infrastructure in order to improve its quality and efficiency. Thus, it recommends that road infrastructure projects productive, and the implementation and monitoring of transport projects be strengthened, while improving the reliability of electricity supply to boost manufacturing performance Nigeria.

Keywords Infrastructure investment Manufacturing value added Road and construction expenditure Electric power consumption ARDL Nigeria

ISLAMIC FINANCE INSTRUMENTS AND CAPITAL MARKET DEVELOPMENT: A PROPOSED MEDIATION-BASED CONCEPTUAL FRAMEWORK

Muhammad Mukhtar Idris — Department Of Finance, Faculty Of Economics And Management Science, Bayero University, Kano

Sagir Muhammad Sulaiman — Department Of Finance, Faculty Of Economics And Management Sciences, Bayero University Kano

Binta Rufa’i Musa — Department Of Finance, Faculty Of Economics And Management Sciences, Bayero University Kano

This paper develops a conceptual model examining how Islamic finance instruments drive capital market development. While global finance increasingly prioritizes sustainability, transparency, and social responsibility, existing literature on Islamic finance remains fragmented largely focusing on single instruments such as Sukuk and offering limited insight into how multiple instruments interact within emerging markets. Moreover, the mediating role of regulatory frameworks in shaping these relationships remains underexplored. This study aims to addresses this gap by proposing an integrated, mediation-based conceptual framework. The model incorporates key instruments, including Sukuk, Islamic Exchange-Traded Funds (ETFs), Waqf-based investment vehicles, and FinTech-driven Islamic finance solutions. It proposes that these instruments exert a direct positive effect on capital market development. Furthermore, the regulatory framework is conceptualized as a critical mediating variable that strengthens this relationship. Anchored in institution theory and complemented by Financial Intermediation Theory. The paper advances a theoretically grounded explanation of the mechanisms linking Islamic finance instruments and capital market development. The key contribution lies in offering a multi-instrument, context-specific conceptual model that integrates regulatory mediation within capital market environment. The framework provides a foundation for future empirical testing and offers practical insights for policymakers, regulators, and market participants.

Keywords Islamic Finance Instruments Capital Market Mediation-Based Conceptual

MODERATING EFFECT OF AUDITING EFFICACY ON THE FORENSIC PRACTICES AND FRAUD PREVENTION IN NIGERIA PUBLIC SECTOR

James Uchenna Okpe — Federal University Dutsinma, Katsina

Ibrahim Karimu Moses — Department Of Accounting, Confluence University Of Science And Technology, Osara, Kogi State.

Fraud remains a major challenge affecting accountability, transparency, and effective utilization of public resources in Nigeria. This study examined the effect of forensic practices on fraud prevention in the Nigerian public sector, with emphasis on forensic litigation support services, forensic expert witness testimony, and the moderating role of auditing efficacy. The study was anchored on the Fraud Triangle Theory developed by Cressey (1953), which explains that fraudulent activities occur when pressure, opportunity, and rationalization exist. A quantitative research design was adopted, and data were collected through structured questionnaires administered to respondents from selected Nigerian public sector organisations. The data were analyzed using descriptive statistics, correlation analysis, and moderated regression analysis. The findings revealed that forensic litigation support services and forensic expert witness testimony had positive but statistically insignificant direct effects on fraud prevention. However, the interaction effects between forensic litigation support services and auditing efficacy, as well as forensic expert witness testimony and auditing efficacy, were positive and statistically significant. This indicates that auditing efficacy strengthens the contribution of forensic mechanisms towards reducing fraudulent activities. The study concludes that forensic practices achieve greater effectiveness when supported by strong audit systems, competent auditors, independent audit processes, and effective monitoring structures. The study recommends that Nigerian public sector institutions should strengthen forensic investigation capacity, improve the utilization of forensic experts, enhance audit effectiveness, and promote collaboration between auditors and forensic professionals to improve fraud prevention mechanisms. The study contributes to existing knowledge by demonstrating the moderating role of auditing efficacy in enhancing the effectiveness of forensic practices within the Nigerian public sector.

Keywords Fraud Prevention Forensic Litigation Support Services Forensic Expert Witness Testimony Auditing Efficacy

RISK MANAGEMENT COMMITTEE AND FIRM PERFORMANCE OF QUOTED CONSUMER GOODS COMPANIES IN NIGERIA

Adejoh Edogbanya — Air Force Institute Of Technology, Kaduna

Abuh Adah — Air Force Institute Of Technology, Kaduna

This study examined the effect of risk management committee characteristics on the financial performance of listed consumer goods companies in Nigeria over the period 2016–2025. Specifically, the study investigated the effects of risk management committee size, independence, and expertise on firm performance, measured by return on assets (ROA). Data were obtained from the sampled companies’ annual reports and financial statements. The study employed regression analysis to examine the relationships between the explanatory variables and firm performance. The results revealed that risk management committee size had a positive and statistically significant effect on ROA, with a coefficient of 0.1194 and a p-value of 0.022. Similarly, risk management committee independence had a positive and statistically significant effect on ROA, with a coefficient of 0.185 and a p-value of 0.045. Risk management committee expertise also demonstrated a positive and statistically significant relationship with firm performance with a coefficient of 0.0121 and p-value of 0.019. The model recorded an adjusted R-squared of 0.3641, indicating that the explanatory variables accounted for approximately 36.41% of the variation in firm performance. The study concludes that effective risk management committee structures may contribute to improved financial performance. It recommends that consumer goods companies strengthen committee composition, independence, and professional expertise to enhance risk oversight and asset utilization

Keywords Risk management committee committee size committee independence committee expertise return on assets firm performance

TAX AVOIDANCE AND FINANCIAL PERFORMANCE OF LISTED HEALTHCARE FIRMS IN NIGERIA

Abdullahi Abbas — Federal University Dutsin-ma, Katsina

Idris Adamu Adamu — Federal University Dutsin-ma

Ismaila Yusuf — Fedral University Dutsin-ma

Abdulateef Yunusa — Federal University Dutsin-ma

Objective: This study examines the effect of tax avoidance on the financial performance of listed healthcare firms in Nigeria over a ten-year period from 2016 to 2025.
Methodology: A quantitative ex-post facto research design was adopted using balanced panel data sourced from the audited financial statements of four (4) purposively selected healthcare firms listed on the Nigerian Exchange Group. Financial performance was proxied by return on asset, while tax avoidance was measured using effective tax rate, cash effective tax rate, marginal tax rate, and tax expense. Firm size, leverage, and firm age were incorporated as control variables. Diagnostic tests which includes Hausman test, Breusch-Pagan LM test, Modified Wald test, and VIF test were conducted. Following the detection of severe multicollinearity, marginal tax rate was omitted. Based on diagnostic outcomes showing heteroskedasticity and an absence of significant panel-specific effects, the model was estimated using Pooled OLS with Panel-Corrected Standard Errors (PCSE).
Results: The empirical results revealed that effective tax rate and cash effective tax rate have negative but statistically insignificant effects on ROA. Tax expense shows a positive but statistically insignificant effect on ROA.
Implications: The findings suggest that tax avoidance strategies alone do not serve as primary drivers of financial performance within the Nigerian healthcare sector. Instead, financial performance is significantly constrained by capital structure decisions and financial leverage burdens.
Recommendations: Corporate managers in listed healthcare firms should avoid over-allocating financial resources toward aggressive tax avoidance schemes and should instead prioritize prudent capital structure management and debt optimization.

Keywords Tax Avoidance Financial Performance Return on Assets Effective Tax Rate Cash Effective Tax Rate Healthcare Firms Nigeria

The role of digital infrastructure on fintech and financial inclusion on financial performance of SMEs in Katsina metropolis.

Musa Musa Muhammad — Federal University Dutsin-ma

Abubakar Sadiq Suleiman — Federal University Dutsin-ma

Idris Adamu Adamu — Federal University Dutsin-ma

Abstract
The growing integration of financial technology (fintech) into business operations has created new opportunities for small and medium-sized enterprises (SMEs) to improve financial inclusion, operational efficiency, and financial performance. However, the extent to which these benefits are realised depends partly on the availability and quality of digital infrastructure and SMEs’ capacity to adopt and effectively utilise fintech solutions. This study systematically reviews the literature on fintech adoption, financial inclusion, digital infrastructure, and the financial performance of SMEs to synthesise existing empirical evidence, identify emerging patterns, and establish gaps for future research. The review focuses on the relationships between fintech adoption and SME financial performance, the contribution of financial inclusion to access to and utilisation of financial services, and the role of digital infrastructure in enabling or constraining these relationships. Drawing on relevant theoretical perspectives, the study examines how digital payments, mobile banking, digital lending, and other technology-enabled financial services may facilitate access to finance, reduce transaction costs, improve financial management, and support business growth. It also considers persistent barriers, including inadequate digital connectivity, unreliable electricity, limited digital literacy, cyber security concerns, affordability, and regulatory constraints. The review provides a basis for understanding digital infrastructure not merely as a technological resource but also as a potential moderating factor in the relationship between fintech adoption, financial inclusion, and SME financial performance. By consolidating the existing body of knowledge, the study seeks to clarify conceptual relationships, highlight inconsistencies in previous findings, and identify methodological and contextual gaps, particularly in developing economies. The review is expected to inform future empirical investigations and provide useful insights for policymakers, financial institutions, digital service providers, and SME owners seeking to promote inclusive and sustainable SME development through digital financial innovation.

Keywords Keywords: fintech adoption financial inclusion digital infrastructure SMEs financial performance systematic literature review.

Board Governance, Audit Committee Attributes, and Corporate Tax Avoidance of Listed Consumer Goods Firms in Nigeria

Oyewale Ibitoye — Federal University Of Dutsin-ma, Katsina

Toheeb Salaudeen — Department Of Accounting, Federal University Dutsin-ma Katsina, Nigeria

Ibitoye Olaoluwatofunmi — Department Of Accounting, Covenant University, Ota, Ogun State, Nigeria.

Adakole Micheal Inalegwu — Department Of Accounting, Ahmadu Bello University, Zaria, Kaduna, Nigeria

Abstract
This study examines the relationship between board governance, audit committee attributes, and corporate tax avoidance among listed consumer goods firms in Nigeria over a ten-year period from 2016 to 2025. The study utilized an ex post facto research design and a balanced panel dataset of 17 firms. Corporate tax avoidance is proxied by the cash effective tax rate while the explanatory variables include audit committee financial expertise, audit committee independence, board gender diversity, and board size. Diagnostic tests and model selection criteria led to the adoption of pooled Ordinary Least Squares (OLS) as the primary estimator. The empirical findings revealed that audit committee financial expertise and board gender diversity exert positive and statistically significant effects on tax avoidance. Conversely, audit committee independence and board size have no statistically significant effect on tax avoidance. The study recommends that consumer goods firms strengthen audit committee competence through financial/tax qualifications and enhance female board representation to bolster internal monitoring and compliance.

Keywords Board Governance Audit Committee Financial Expertise Audit Committee Independence Board Gender Diversity Board Size Cash Effective Tax Rate Corporate Tax Avoidance Consumer Goods Firms Nigeria.

Budget Performance and Service Delivery in Public Institutions: A Comparative Case Study of NESREA Field Offices in Kano and Edo, 2020-2025.

Yakubu Yusuf Anchau — Abu Zaria

ABSTRACT
Effective budget performance is central to service delivery in public institutions. This study examines the nexus between budget performance and operational efficiency in the National Environmental Standards and Regulations Enforcement Agency (NESREA), with specific focus on its Field Offices. Anchored on the Madison a Model of Public Administration, the paper argues that centralized budget systems often create implementation gaps between policy intent and field realities.``The study adopts a mixed-method comparative case study design. It purposively selected NESREA Field Offices in Kano - North West Zone and Edo - South Zone. Primary data was collected through structured Google Form questionnaires administered to 20 Field and Headquarters staff involved in budgeting and operations over a 5-day period. This was triangulated with documentary analysis of 5-year budget performance reports and fund release schedules from 2020 to 2025. Findings reveal a systemic disconnect in budget execution. Field Offices, which bear the primary responsibility for enforcement and monitoring, receive irregular and inadequate running costs from Headquarters. Fund releases are often delayed between 3 to 5 months, yet performance targets remain unchanged. This has resulted in poor mobility, low staff morale, and compromised service delivery. The study further shows that proximity to Headquarters influences the timeliness of fund disbursement.`The paper concludes that NESREA’s budget system remains input-driven and centralized. It recommends the decentralization of budgetary control to zonal levels, adoption of performance-based budgeting, and timely release of operational funds to Field Offices to enhance efficiency and accountability in public service delivery.

Keywords Keywords: Public Administration Performance-Based Budgeting Budget Performance Service Delivery Decentralization NESREA Field Offices

Government Revenue Mobilisation and Economic Growth in Nigeria: Evidence from Oil and Non-Oil Revenue

Ibukun Koleoso — Insead

The mobilisation of government revenue is still key to the financing of government expenditure and economic growth in Nigeria. This study investigates the impact of oil and non-oil revenue on economic growth in Nigeria, holding constant the growth of broad money supply and inflation. Data for the years 2000 to 2024 were sourced from the Central Bank of Nigeria (CBN). Economic growth was measured as real GDP growth and explanatory variables comprised oil revenue, non-oil revenue, inflation and growth of broad money supply. After performing the Augmented Dickey-Fuller (ADF) unit root test, the study used the Autoregressive Distributed Lag (ARDL) model. The bounds test confirmed the long run relationship of the variables. Results indicate that in the short run, oil revenue negatively, but not statistically significantly, influences economic growth, whereas the one period lag of non-oil revenue has a positive and statistically significant effect. The growth of the money supply has a negative and statistically significant short-run impact, while inflation has no significant short-term impact. The negative effect of the oil revenue on economic growth is statistically significant and negative, as is the non-oil revenue in the long run. Inflation has a negative, but statistically insignificant, long-run effect, while broad money supply growth has a positive, but statistically insignificant, long-run effect. The study findings point to the fact that revenue mobilization does not necessarily imply increase in economic growth and hence suggests increased productivity of the use of oil and non-oil revenues, enhanced revenue collection efficiency, enhanced expenditure efficiency, adherence to price stability and monetary policies that direct liquidity into productive economic activities.

Keywords Oil revenue Economic growth Nigeria Money supply Inflation ARDL Nigeria

HEALTH CARE FINANCING AND HEALTH OUTCOMES IN NIGERIA

Krokeme Okoyan — University Of Africa

Abstract
Purpose: This study examines the nexus between healthcare financing and health outcomes in Nigeria from 2000 to 2024.
Methodology: Using ex-post facto design and Autoregressive Distributed Lag (ARDL) estimation from World Bank development indicator, the study models Out-of-pocket (OOP) expenses and Government expenditure on health (GEH) against life expectancy rate (LER) and infant mortality rate (IMR). Unit root tests confirmed mixed stationarity, justifying the ARDL approach. Bounds tests indicated cointegration in both models.
Results and conclusion: Findings reveal that life expectancy has a positive and significant relationship with OOP spending, while infant mortality shows a negative but insignificant association. Government health expenditure exhibited positive relationships with life expectancy and negative relationships with infant mortality, though statistically insignificant in the long run. Error correction terms were negative and significant, with 50.03% and 36.71% disequilibrium correction per period, respectively. The study concludes that healthcare financing influences health outcomes in Nigeria, but public spending has not translated into commensurate improvements.
Implications of findings: The implication of the above result is that the models demonstrated strong explanatory power and structural stability thus, reinforcing the fact that the variables in this study are capable ensuring a healthy nation that can meet up with international standards if properly coordinated, managed by relevant bodies and arms of government.

Keywords Healthcare financing Health outcomes Out-of-pocket expenses Government Health Expenditure ARDL.

PUBLIC DEBT MANAGEMENT AND GOVERNMENT FINANCIAL SUSTAINABILITY IN NIGERIA

Oluwafunmilayo Oyeniyi — Koladaisi University Ibadan

The Nigerian government's growing reliance on public borrowing to finance fiscal deficits has raised concerns about the sustainability of government finances and its capacity to meet present and future financial obligations. This study examines the relationship between public debt management and government financial sustainability in Nigeria. Government financial sustainability is measured by government revenue as a percentage of gross domestic product (GDP), while public debt management is represented by domestic debt, external debt, total public debt, debt-service payments and the debt-service-to-revenue ratio. The study incorporates oil price, GDP growth, interest rate, and exchange rate as control variables to account for broader macroeconomic conditions that may influence government financial sustainability. The study adopts an ex post facto research design and relies on annual secondary data covering the study period. The data are analysed using descriptive statistics, correlation analysis, unit root tests, cointegration analysis and the Autoregressive Distributed Lag (ARDL) estimation technique to establish both short-run and long-run relationships among the variables. The study is expected to provide empirical evidence on the extent to which the composition and servicing burden of public debt influence the government's capacity to generate sustainable revenue. The findings are intended to provide useful evidence for strengthening debt management strategies, improving revenue mobilisation and maintaining fiscal stability in Nigeria. The study concludes that effective public debt management should focus not only on limiting the volume of borrowing but also on controlling debt-servicing costs, improving the structure and maturity of public debt, and ensuring that borrowed resources support productive economic activities capable of strengthening government revenue.

Keywords Domestic Debt External Debt Total Public Debt Debt Service Payment Debt-Service-to-Revenue Ratio Oil Price Gross Domestic Product Growth Interest Rate Exchange Rate Government Revenue (% GDP)

Revenue Windfall or Fiscal Ownership? Subnational Revenue Reform, Budget Credibility and Domestic Health Financing Effort in Nigerian States

Mubarak Badamasi — Independent Researcher

Nigeria's recent reforms, including fuel subsidy removal, exchange rate unification and the 2025 tax laws, have expanded state revenue at the moment external health financing is contracting. The implicit policy assumption is that reform-generated fiscal space will enable states to assume health functions previously financed by donors. This paper interrogates that assumption. Grounded in fiscal contract theory, the flypaper effect and fiscal federalism, it treats windfall exposure, measured by pre-reform dependence on federation account transfers, together with own revenue share and real revenue per capita as independent variables, and domestic health financing effort, measured by health budget execution, health share of expenditure and real per capita health spending, as the dependent variable. Debt service is modelled as a moderator, non-health budget credibility as an exploratory mediator, and the July 2024 Supreme Court ruling on local government financial autonomy as a confounder. The paper specifies a state-year panel for 2018 to 2024, excluding 2020, estimated by two-way fixed effects and exposure-intensity difference-in-differences with zone-by-year effects, matched comparisons, event study pre-trend tests and wild cluster bootstrap inference. Descriptive evidence frames the problem: state federation account allocations rose by about 20 percent in real terms in 2024, yet the average health share of state expenditure fell from 7.3 percent in 2022 to 5.2 percent in 2024, and states executed only about three-fifths of their health budgets. Five propositions and recommendations for implementing the 2025 tax laws are derived.

Keywords subnational public finance domestic health financing budget credibility flypaper effect local government autonomy

Beyond Financial Reporting: EESG Disclosure and Firm Value among Nigerian Listed Companies.

Haruna Muhammed Musa — Ahmadu Bello University, Zaria

Abstract
As corporate reporting practices increasingly incorporate Economic, Environmental, Social, and Governance (EESG) dimensions alongside conventional financial information, their implications for firm valuation have attracted growing attention. Drawing on Signaling Theory and Stakeholder Theory, This study examines the relationship between ESG reporting and firm value among listed companies in Nigeria. This study adopts a quantitative research design using secondary data from 120 firms across 11 sectors over the period 2015–2024, comprising 1,200 firm-year observations. Sustainability reporting is measured across the four EESG dimensions, while Panel-Corrected Standard Errors (PCSE) regression is employed to analyze their relationships with firm value. The findings reveal that environmental reporting has a positive and statistically significant relationship with firm value (β = 0.1003, p = 0.001). Conversely, governance reporting exhibits a negative and statistically significant relationship (β = −0.649, p < 0.001). Economic reporting has a positive but statistically insignificant relationship, while social reporting does not significantly influence firm value. The model’s R-squared of 0.6753 indicates that the explanatory variables jointly account for 67.53% of the variation in firm value. These findings demonstrate that the valuation implications of sustainability reporting vary across disclosure dimensions. The study contributes to sustainability reporting literature by providing evidence from an emerging-market context and recommends improving the credibility, consistency, and decision-usefulness of corporate sustainability disclosures to strengthen their relevance to investors and stakeholders.

Keywords EESG reporting sustainability disclosure firm value PCSE Nigeria.

BOARD INDEPENDENCE, BOARD EXPERTISE AND FIRM VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA: THE MODERATING EFFECT OF INTEGRATED REPORTING QUALITY

Taiwo Muideen Isiaka — Federal University Of Dutsinma, Katsina State.

Idris Adamu Adamu — Federal University Of Dutsinma, Katsina State.

Ismaila Yusuf — Federal University Of Dutsinma, Katsina State.

Yunusa Abdulateef — Federal University Of Dutsinma, Katsina State.

Firm value remains an important concern for investors and corporate decision-makers, particularly in an environment where effective governance and transparent corporate reporting are essential for building market confidence. This study examined the effect of board independence and board expertise on the firm value of listed manufacturing companies in Nigeria, with integrated reporting quality serving as a moderating variable. The study adopted a correlational research design and analyzed panel data obtained from the annual reports of 35 listed manufacturing companies over a ten-year period from 2016 to 2025, resulting in 350 firm-year observations. The data were analyzed using Panel-Corrected Standard Errors (PCSE) regression to account for issues associated with panel heteroscedasticity, cross-sectional dependence, and serial correlation. Firm value was measured using Tobin’s Q, while board independence, board expertise, and integrated reporting quality represented the key explanatory variables. The findings indicate that board expertise has a positive and statistically significant effect on firm value, whereas board independence has a positive but relatively weak effect. Integrated reporting quality also has a positive and significant relationship with firm value. More importantly, integrated reporting quality significantly strengthens the positive effects of both board independence and board expertise on firm value. The findings suggest that competent and independent boards are more effective in creating value when supported by high-quality corporate reporting that provides relevant, transparent, and comprehensive information. The study therefore recommends that listed manufacturing companies strengthen board competence and genuine independence while improving the quality of integrated reporting. The study concludes that governance mechanisms and transparent reporting should be viewed as complementary rather than separate tools for enhancing sustainable firm value in Nigeria’s manufacturing sector.

Keywords Board independence board expertise integrated reporting quality Tobin’s Q manufacturing companies.

CORPORATE BOARDS AND SUSTAINABILITY REPORTING: DO BOARD COMMITTEES MATTER?

John Echobu — Federal University Dutsin-ma

Corporate entities in Nigeria are preparing for mandatory sustainability reporting. To this end, the study examines the specific contributions of board sustainability and risk management committees to promoting the disclosure of sustainability reports among listed non-financial, environmentally sensitive companies in Nigeria. The population of the study consists of 61 listed non-financial, environmentally sensitive companies in Nigeria, from 2014 to 2024, and a sample of 43 companies was selected for the study. Data were collected from the annual reports of the companies and analyzed using regression techniques. The results of the study showed that the board sustainability committee has a negative and insignificant relationship with sustainability reporting, while the board risk management committee has a significant and negative relationship with sustainability reporting. Drawing on the study’s findings, the study concludes that the presence of both the board sustainability and risk management committees reduces the level of sustainability reporting among the firms studied. Therefore, the study recommends that top management put in place a strict monitoring mechanism to ensure the strict implementation of committees’ responsibilities.

Keywords Mandatory Sustainability Reporting Risk Management Committee Sustainability Committee Sustainability Reporting.

Corporate Environmental Disclosure and Firm Performance: Does Board Gender Matter?

Aliyu Sani Shawai — Federal University Dutsin-ma

Char Lee Lok — Accounting, School Of Management, Universiti Sains Malaysia,11800 Gelugor, Penang, Malaysia

Dayana Bint Jalaludin — Accounting, Faculty Of Business And Economics, Universiti Malaya, 50603 Kuala Lumpur, Wilayah Persekutuan Kuala Lumpur, Malaysia

This study examines the relationship between environmental disclosure tone and financial performance, with particular emphasis on the moderating role of board gender diversity among listed non-financial firms in Nigeria. Drawing on Stakeholder Theory and Agency Theory, the study investigates the effects of Optimism-related Environmental Disclosure Tone (OED) and Certainty-related Environmental Disclosure Tone (CED) on Return on Equity (ROE), as well as whether board gender diversity moderates these relationships. The study covers 42 listed non-financial firms selected from a population of 105 firms on the Nigerian Exchange Group over the period 2011–2023. Environmental disclosure is assessed using linguistic tone measures derived from DICTION 7.1, while board gender diversity is measured as the proportion of female directors on the board. A dynamic panel System Generalised Method of Moments (GMM) approach is used to account for the potential endogeneity and persistence associated with firm financial performance.
The findings indicate that neither OED nor CED has a statistically significant direct relationship with ROE. Similarly, the interaction terms between board gender diversity and the two environmental disclosure measures are statistically insignificant, suggesting that board gender diversity does not significantly moderate the relationship between environmental disclosure tone and financial performance in the study sample. These findings imply that environmental disclosure and female board representation do not automatically translate into improved shareholder returns. The study contributes to environmental accounting and corporate governance literature by examining linguistic disclosure measures and board gender diversity within the Nigerian context. It recommends that firms improve the credibility, clarity, and usefulness of environmental reporting while strengthening board oversight of sustainability-related issues.

Keywords Corporate environmental disclosure Optimism-related Environmental Disclosure Tone (OED) Certainty-related Environmental Disclosure Tone (CED) Board gender diversity Return on equity System GMM Nigeria.

EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) REPORTING ON FINANCIAL STABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Mamman — Legacy College Of Management And Administration, Keffi, Nasarawa State

Baba Hassan — Federal University Of Lafia

Junaidu Bawa — Anan University Kwall, Plateau State, Nigeria

Ekpa Jones Enya

This study examined the effect of Environmental, Social and Governance (ESG) reporting on the financial stability of listed deposit money banks in Nigeria for the period 2018–2025. The study specifically examined the effects of environmental reporting, social reporting and governance reporting on financial stability. The study adopted an ex-post facto research design and purposive sampling technique to select 13 listed deposit money banks that met the data availability criteria. Secondary data were obtained from annual reports, financial statements, sustainability reports and corporate governance reports of the sampled banks. ESG reporting was measured using disclosure indices based on the Global Reporting Initiative (GRI) Standards, while financial stability was measured using the bank Z-score. Bank size, leverage and return on assets were included as control variables. Data were analysed using descriptive statistics, correlation analysis and the two-step System Generalised Method of Moments (System GMM) estimator . The findings revealed that environmental reporting had a positive and significant effect on financial stability. Social reporting also had a positive and significant effect, while governance reporting had a positive and significant effect and recorded the strongest effect among the three ESG dimensions. The study further found that bank size and return on assets positively influenced financial stability, whereas leverage had a negative effect. The study concluded that enhanced ESG reporting, particularly governance reporting, contributes to the financial stability of listed deposit money banks in Nigeria. It recommended that regulatory authorities strengthen sector-specific ESG disclosure requirements and encourage banks to integrate environmental, social and governance considerations into their risk-management and reporting practices

Keywords environmental reporting social reporting governance reporting financial stability

Environmental Cost and Market Value of Listed Oil and Gas Firms in Nigeria: Mediating Role of Environmental Disclosure Quality

Toheeb Salaudeen — Federal University Dutsin-ma Katsina State

Shomoye Abdulazeez Olaseni — Queen's University Belfast

Abubakar Mohammed — Federal University Dutsin-ma

Despite growing regulatory and stakeholder pressures on energy firms, the financial mechanism through which environmental expenditures translate into market valuation in ecologically sensitive sectors remains an ongoing issue. This study examined the mediating role of environmental disclosure in the relationship between environmental compliance cost and the market value of listed oil and gas firms in Nigeria. An ex-post facto research design was adopted, using secondary data from the annual reports of six oil and gas firms listed on the Nigerian Exchange Group over the period 2016 to 2025. Market value was measured by average share price, environmental compliance cost by scaled compliance expenditure, and environmental disclosure by a content-analysis index, with firm size, leverage and firm age as control variables. Following the Baron and Kenny (1986) three-equation framework, fixed-effects regressions with standard errors clustered by firm were estimated after specification and diagnostic tests, and the indirect effect was tested using the Sobel test. The results show that environmental compliance cost has a positive and significant effect on market value and on environmental disclosure, while environmental disclosure has a positive but statistically insignificant effect on market value. The indirect effect was not significant and accounted for only about 6.1% of the total effect, so environmental disclosure does not mediate the relationship. The study concludes that the capital market rewards environmental compliance expenditure directly, but does not yet price the disclosure through which it is communicated. The study recommends sustained compliance investment, stronger enforcement, and improvement in the quality, standardisation and assurance of environmental disclosure.

Keywords Environmental Compliance Cost Market Value Environmental Disclosure Quality Oil and Gas Sector Panel Mediation Nigeria.

Firms attributes and sustainability Disclosure of listed Non-financial Firms in Nigeria Moderating role of Board Expertise

Ahmad Alhaji Zubairu — Federal University Dutsinma

Yakubu Umar — Federal University Dutsinma

ABSTRACT
The study looked into the moderating effect of board expertise as on the relationship between firm’s attributes and sustainability disclosure of non-financial firms listed on the Nigerian Stock Exchange (NSE) between 2018-2024. The study population comprised of (81) listed non-financial firms. The sample size was made up of (71) listed non-financial firms out of the total population. The criteria was employed in the determination of the sample size. Secondary data was sourced from the audited financial reports of sample firms. Panel data least square multiple regression was employed for the analysis. The findings showed that profitability, firm size, firm growth and leverage did not significantly affect sustainability disclosure at the 5% level, although profitability showed marginal positive evidence at the 10% level. The moderation results showed that board expertise did not significantly moderate the relationships between profitability, firm size, firm growth, and leverage sustainability disclosure. However, firm age and industry type were significant control variables, the study concluded that sustainability disclosure among listed non-financial firms in Nigeria is not automatically driven by firm attributes or moderated by general board expertise. Rather, disclosure improvement requires stronger institutional pressure, sustainability-specific board competence, sector-sensitive regulation and credible internal reporting systems. The study recommended that listed firms strengthen sustainability disclosure processes, boards develop sustainability-specific expertise, regulators enhance monitoring and sectoral guidance, and investors assess sustainability disclosure directly rather than relying on firm attributes as proxies for transparency.
Keywords: Sustainability disclosure, firm attributes, Board expertise, listed non-financial firms in Nigeria.

Keywords Sustainability Disclosure firms attributes Board Expertise.

Management Accounting Information Quality and Sustainable Development in Nigerian Firms: The Mediating Role of Managerial Decision-Making

Philip Anyagba — Redeemer's University, Ede, Osun State

ABSTRACT
The quality of management accounting information is increasingly important for enabling Nigerian firms to make effective decisions and achieve sustainable development. However, limited empirical evidence explains how information quality translates into sustainable outcomes through managerial decision-making. This study examined the effect of management accounting information quality on sustainable development and assessed the mediating role of managerial decision-making among Nigerian firms. A quantitative research design was adopted, and primary data were obtained through structured questionnaires administered to accounting and management personnel of selected firms. Data were analysed using descriptive statistics, Pearson correlation and structural equation modelling. The results indicated that management accounting information quality had a significant positive effect on managerial decision-making (β = 0.48, t = 6.21, p < 0.001) and sustainable development (β = 0.31, t = 4.17, p < 0.001). Managerial decision-making also had a significant positive effect on sustainable development (β = 0.42, t = 5.63, p < 0.001). The mediation analysis further showed that managerial decision-making significantly mediated the relationship between management accounting information quality and sustainable development (indirect effect = 0.20, t = 3.89, p < 0.001). The study concluded that high-quality management accounting information enhances managerial decisions and supports sustainable development. It recommended strengthening management accounting systems, improving information accuracy and timeliness, and developing managerial capacity for evidence-based decision-making.

Word counts: 215

Keywords Keywords: Management Accounting Information Quality Managerial Decision-Making Sustainable Development Nigerian Firms.

SUSTAINABILITY REPORTING QUALITY AND MARKET VALUE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Toheeb Salaudeen — Federal University Dutsin-ma Katsina State

Idris Adamu Adamu — Federal University Dutsin-ma

Ismaila Yusuf — Federal University Dutsin-ma

Yunusa Abdulateef — Federal University Dutsin-ma

Purpose: This study examines the effect of sustainability reporting quality (environmental, social, governance and ethics-related disclosure dimensions) on the market value of listed industrial goods firms in Nigeria.
Methodology: Global Reporting Initiative (GRI) based on three-point ordinal disclosure checklist was employed and the study conducted content analysis of the annual reports of six listed Nigerian industrial goods firms from 2016 to 2025 to determine environmental, social, governance and ethics-related disclosure quality. Market value was proxied by average share price. Following descriptive and correlation analysis, pooled OLS, fixed-effects and random-effects panel regressions were estimated and subjected to diagnostic tests for heteroskedasticity, cross-sectional dependence and serial correlation. The diagnostics test resulted in the adoption of Prais-Winsten regression with panel-corrected standard errors (PCSE) to test the hypotheses.
Findings: The result revealed that environmental, social and governance disclosure quality have no statistically significant effect on market value, whereas ethics-related disclosure quality has a significant positive effect.
Practical Implications: The findings suggest that boards, regulators and investors in the Nigerian industrial goods sector should give particular attention to ethics-related disclosures (anti-corruption, anti-competitive behaviour and tax-transparency reporting) as the sustainability reporting dimension is a major driver of market value while continuing to build reporting maturity in the environmental and social dimensions.
Value: The study contributes a sector-specific panel analysis of sustainability reporting quality and market value for Nigeria industrial goods sector which is one of the environmentally and governance sensitive segment of the Nigerian Exchange Group that has been under represented in the extant literature. Also, the study adds to the literature through the assessment of ethics-related disclosure which is one of the major significant dimension of sustainability reporting quality.

Keywords Sustainability reporting quality market value ethics-related disclosure GRI Standards Governance Disclosure Environmental Disclosure Social Disclosure industrial goods sector Nigeria.

Sustainable development practice and inclusive economic development among small and medium enterprises in Zaria metropolis.

Igbudu Raphael — Phd Student: Ahmadu Bello University, Zaria, Department Of Accounting

Yahaya Musa — Ahmadu Bello University, Department Of Accounting, Zaria

Abdullahi Bojo — Ahmadu Bello University, Department Of Accounting, Zaria

Saratu Yakubu Haruna — Federal College Of Education, Department Of Business Education, Katsina, Nigeria

Adline Chinwe Bakinde — Ahmadu Bello University, Department Of Accounting, Zari

Fatima Shehu Giwa — Federal College Of Education, Department Of Business Education, Katsina, Nigeria

Abstract
This study examined the effect of sustainable development practices on inclusive economic development among small and medium enterprises (SMEs) in Zaria Metropolis. Specifically, it investigated the effects of renewable energy adoption, circular economy practices, sustainable finance access, and green innovation. A quantitative cross-sectional survey research design was adopted. The study population comprised 150 shop owners and managers in selected shops across ten business categories in Sabo Market, Zaria Metropolis, while shops were randomly selected across the ten business categories. A census sampling technique was employed, making the sample size 150 respondents. Following questionnaire administration, 150 completed questionnaires were obtained. Data were analyzed using Stata 17 MP, employing descriptive statistics, Pearson correlation, multiple linear regression, and diagnostic tests. The findings revealed that all four sustainable development practices had positive and significant effects on inclusive economic development. The study concludes that these practices promote enterprise sustainability, employment creation, income generation, and economic participation. Therefore, government should incentivize renewable energy adoption, strengthen recycling programmes, expand affordable green financing, support green innovation through grants and technical assistance, and provide regular sustainability training for SME owners and managers in Zaria Metropolis.

Keywords Inclusive economic development Renewal energy adoption Circular economic practice sustainable finance Access Green innovations

CHALLENGES AND PROSPECTS OF PETROLEUM PROFITS TAX ADMINISTRATION IN NIGERIA: A COMPARATIVE STUDY OF NIGERIA REVENUE SERVICE AND THE OIL AND GAS INDUSTRY.

Nura Musa — Nigeria Police Academy, Wudil

Sagir Lawal — Nigeria Police Academy, Wudil - Kano

Mohammed Ibrahim — Airforce Institute Of Technology, Kaduna - Nigeria

Abstract
This study examined the challenges and prospects of Petroleum Profits Tax (PPT) administration in Nigeria, a comparative study on the Nigeria Revenue Service and the oil and gas sector. Specifically, the study examined the effect of tax compliance on revenue service performance, assessed the influence of regulatory enforcement effectiveness on tax compliance challenges, and determined the effect of institutional capacity on PPT administration. The study was anchored on Optimal Taxation Theory, Fiscal Exchange Theory, and Deterrence Theory of Tax Compliance. A documentary and descriptive research design was adopted, using secondary data covering 2010–2025 obtained from relevant government agencies such as the Nigeria Revenue Service, NUPRC, CBN, NBS and Federal Ministry of Finance, as well as other relevant publications. Data were analysed using descriptive techniques, unit root tests and least squares regression analysis. The findings showed that tax compliance had a significant positive effect on revenue service performance (β = 0.753730, p = 0.0000), while regulatory enforcement effectiveness had a significant negative effect on tax compliance challenges (β = −1.046840, p = 0.0000). Institutional capacity also had a significant positive effect on PPT administration (β = 0.919641, p = 0.0000). The study concludes that improved taxpayer compliance, effective regulatory enforcement and stronger institutional capacity are essential for effective PPT administration in Nigeria. It recommends simplified tax procedures, stronger and fairer enforcement of tax laws, continuous staff training, improved digital systems, and adequate institutional resources to enhance tax administration and revenue performance in the petroleum sector.
Nevertheless, the quantitative evidence in the source project has methodological limitations, especially the reported non-stationarity of the level series and the very small annual sample. Future work should re-estimate the models using appropriate time-series methods and verified raw data before making strong causal claims.

Keywords Keywords: Challenges and Prospect Petroleum Profit Tax Nigeria Revenue Service Oil and Gas Sector Comparative Study

DOES THE NEW P.A.Y.E. PAY? THE EFFECT OF TAX REFORM AND EMPLOYEE SATISFACTION IN THE NATIONAL ASSEMBLY LIBRARY TRUST FUND, NIGERIA

Aliyu Ahmed Alhaji — Department Of Accounting, Ahmadu Bello University, Zaria.

This study examined the effect of tax reform on employee satisfaction, using the National Assembly Library Trust Fund (NALTF), Nigeria, as a case study. The study was anchored on Tax Burden Theory and used a quantitative survey research design. The study population was 300 employees, of whom 200 were accessible for the study, as provided by the organization. The sample size for the study was 133, as determined using Yamane’s sample size formula. Primary data were collected using an online structured questionnaire, with 120 employees responding, representing a 90.23% response rate. Cronbach's alpha test confirmed the instrument’s reliability (0.94). The study used simple regression alongside descriptive statistics to analyse the responses from the questionnaire. The findings showed that PAYE reform perception has a positive and statistically significant relationship with employee satisfaction (β = 1.0025; p < 0.001). The study therefore concluded that the new PAYE pays and that employees’ PAYE reform perception has a positive relationship with employee satisfaction in the study context. The study recommends that the government should periodically review PAYE tax reforms in line with current economic realities, while organizations should provide platforms for employees to give feedback on the effects of PAYE on their take-home pay and consider appropriate financial support measures to enhance employees’ morale and job satisfaction.

Keywords Tax Tax Reform PAYE Reform Employee Satisfaction

From Legislation to Legitimacy: Institutional Capacity, Taxpayer Trust and the Implementation of Nigeria’s 2025 Tax Reform Acts

Alhassan Arimiyau Aliyu — Ahmadu Bello University Zaria Nigeria

Abstract
The effectiveness of tax reform depends not only on the quality of legislation but also on the institutional capacity, administrative systems and public trust required to translate statutory provisions into sustainable fiscal outcomes. Nigeria’s 2025 tax reform Acts provide an important opportunity to strengthen domestic revenue mobilisation, modernise tax administration and improve fiscal governance. However, achieving these objectives requires attention to implementation challenges, including institutional fragmentation, limited administrative capacity, taxpayer distrust, informal-sector compliance, inadequate tax literacy and ethical vulnerabilities.
This paper examines the institutional and governance conditions necessary for effective implementation of Nigeria’s tax reforms. It adopts a qualitative documentary research design, combining analysis of relevant tax legislation and official policy documents with a structured review of scholarly literature on tax compliance, institutional capacity, fiscal legitimacy and digital tax administration. The analysis is organised around the relationship between administrative readiness, procedural fairness, taxpayer engagement and implementation effectiveness.
The paper develops an integrated implementation framework linking institutional coordination, professional competence, accessible taxpayer education, transparent administration, digital safeguards and accountable enforcement. It argues that sustainable tax transformation requires a balance between effective enforcement and the legitimacy of tax administration, particularly in diverse economy with a substantial informal sector. The framework offers policy-relevant guidance for strengthening implementation capacity and improving the prospects for voluntary compliance and sustainable domestic revenue mobilisation in Nigeria.

Keywords Tax reform Institutional capacity Taxpayer trust Tax compliance Fiscal governance.

Internal Control over Tax Reporting and Compliance Readiness under Nigeria's 2025 Tax Reform Acts: A COSO Aligned Conceptual Framework

Murtala Ibrahim — Shafa Holdings Limited

Abstract
Purpose: The Nigeria Tax Act 2025 (NTA) and Nigeria Tax Administration Act 2025 (NTAA) took effect on 1 January 2026. Through self assessment, electronic fiscalisation, principal officer attestation and stricter penalties, they shift the burden of accuracy onto taxpayers' own systems. This paper asks how internal control over tax reporting (ICTR) shapes corporate readiness for the new regime.
Design/methodology/approach: The study combines a documented doctrinal coding of the published statutes with an integrative literature review, and integrates agency theory, institutional theory and the slippery slope framework into a single mechanism.
Findings: The reforms convert compliance from a periodic filing exercise into a continuous, transaction level control obligation, while divergent published texts create a distinct legal version risk. The paper defines ICTR and proposes the Tax Internal Control Readiness Framework (TICRF), a diagnostic framework that separates statutory obligations, control objectives and recommended controls; scores design and operating effectiveness across the five COSO 2013 components; reports a composite score alongside a floor score with critical failure overrides; and yields testable propositions.
Practical implications: TICRF offers boards, tax functions, risk functions and internal auditors a structured basis for diagnosing gaps and prioritising remediation.
Originality/value: The framework's novelty lies in its Nigeria specific statutory coding, its treatment of legal version risk as a controllable risk, and its explicit scoring rules, whose thresholds are illustrative pending expert validation. It is proposed and not yet validated; its statutory coding is provisional and single author.

Keywords Internal control over tax reporting tax compliance readiness Nigeria Tax Act 2025 Nigeria Tax Administration Act 2025 COSO

TAX POLICY AND TAX ADMINISTRATION AS DETERMINANTS OF TAX COMPLIANCE IN THE INFORMAL SECTOR IN SOUTH-WEST NIGERIA

Olatayo Aboyade — Olabisi Onabanjo University, Ago-iwoye, Ogun State

Joel Adeniyi Okewale2 — Olabisi Onabanjo University, Ago-iwoye, Ogun State

Adekunle Akeem Adeyemi3 — Olabisi Onabanjo University, Ago-iwoye, Ogun State

ABSTRACT
Tax compliance among informal sector operators remains a major challenge in developing economies, particularly in Nigeria, where the informal sector contributes significantly to economic activities but accounts for a relatively low proportion of tax revenue. This study examined the influence of tax policy and tax administration on tax compliance among informal sector operators in South-West Nigeria. The population comprised 6,587,530 informal sector enterprises in Lagos, Oyo, and Ogun States, based on the 2021 National Bureau of Statistics (NBS) and Small and Medium Enterprises Development Agency of Nigeria (SMEDAN) survey. These three states account for approximately 66% of the 9,996,448 informal enterprises in the South-West region.
The study adopted a descriptive survey research design. A sample size of 384 respondents was determined using Cochran's formula and selected through a multi-stage sampling technique. Primary data were collected through a well-structured questionnaire and analysed using descriptive and inferential statistics to examine the effects of tax policy and tax administration on tax compliance among informal sector operators.
The findings revealed that tax policy has a positive and statistically significant effect on tax compliance (β = 0.857, p < 0.05), explaining 73.5% of the variation in compliance behaviour. Similarly, tax administration exerts a positive and statistically significant influence on tax compliance (β = 0.878, p < 0.05), accounting for 72.4% of the variation in compliance among respondents. These findings indicate that improvements in tax policy and tax administration significantly enhance tax compliance within the informal sector.
The study concluded that effective tax policy and efficient tax administration are critical determinants of tax compliance among informal sector operators. It recommended that tax authorities simplify tax policies, enhance education programmes, and adopt compliance-friendly administrative practices to improve voluntary tax compliance and broaden the tax base.
Keywords: Tax policy, tax administration, tax compliance, informal sector, South-West Nigeria.

TAX POLICY REFORMS AND REVENUE MOBILISATION IN NIGERIA: IMPLICATIONS FOR ECONOMIC DEVELOPMENT.

Babangida Idrisadamu — Federal University Dutsinma

Michael Onuh Emmanuel — Federal College Of Education (technical) Bichi, Kano State

Bashir Isah — Federal College Of Education (technical) Bichi, Kano State

Aisha Aliyu Umar — Federal College Of Education (technical) Bichi, Kano State

Aminu Ahmad Adam — Federal College Of Education (technical) Bichi, Kano State

ABSTRACT

Tax revenue is an important instrument for financing public expenditure, providing social and economic infrastructure, and supporting sustainable development. Nigeria, however, has historically faced weak domestic revenue mobilisation, a narrow tax base, tax evasion and avoidance, administrative bottlenecks, extensive informality, and dependence on petroleum-related revenues. These challenges have made tax policy reform a continuing priority. This paper examines tax policy reforms in Nigeria and discusses their implications for revenue mobilisation and economic development. The paper adopts a documentary research design based on secondary evidence from the Central Bank of Nigeria, Federal Ministry of Finance, International Monetary Fund, World Bank, OECD/African Union Commission/African Tax Administration Forum, and relevant empirical studies. The review shows that tax reform can improve revenue mobilisation through expansion of the tax base, simplification of tax rules, stronger compliance management, digitisation, improved taxpayer identification, better audit and enforcement, and more coherent administration. Evidence from Nigerian studies also indicates that tax compliance, tax administration and the responsiveness of non-oil taxes are important determinants of revenue performance. At the same time, reform design matters because poorly sequenced or excessively burdensome taxation can affect household welfare, business activity and investment. The paper argues that Nigeria's current reform direction, including the tax framework effective from 1 January 2026, creates an opportunity to strengthen domestic resource mobilisation, but implementation should emphasise transparency, administrative capacity, taxpayer trust, fairness, digital infrastructure and efficient use of public revenue. The paper concludes that successful tax reform should not be assessed only by the amount of revenue collected but also by its contribution to a predictable tax system, productive public spending and inclusive economic development.

Keywords Tax policy reforms revenue mobilisation tax compliance tax administration domestic revenue economic development Nigeria.

Tax Revenue Mobilisation and Sustainable Economic Development in Nigeria: Evidence from Recent Fiscal Reforms

Emmanuel Korolo — Federal University Otuoke

Akuboere Korolo — Federal University Otuoke

ABSTRACT
This study examined the effect of tax revenue mobilisation on sustainable economic development in Nigeria, using the Human Development Index (HDI) as a proxy for human development. Specifically, the study investigated the effects of Petroleum Profit Tax (PPT), Companies Income Tax (CIT), and Value Added Tax (VAT) on HDI. The study adopted an ex post facto research design and used annual secondary data obtained from the Central Bank of Nigeria, the Nigeria Revenue Service, and the United Nations Development Programme for the period 2015–2025. The data were analysed using descriptive statistics, correlation analysis, the Augmented Dickey-Fuller unit root test, and Ordinary Least Squares (OLS) regression with EViews. The hypotheses were tested at the 5% level of significance. The findings revealed that PPT and CIT had positive but statistically insignificant effects on HDI. VAT had a negative but statistically insignificant effect on HDI. Although the model was jointly statistically significant, the individual tax components did not significantly explain variations in human development during the study period. The study concluded that tax revenue mobilisation alone may not guarantee sustainable economic development, as the developmental benefits of taxation may depend on the efficiency, transparency, and accountability of public revenue management and expenditure. The study recommended strengthening tax administration and compliance, improving transparency in the management of tax proceeds, and directing a greater proportion of public revenue towards education, healthcare, infrastructure, and social protection. These measures could enhance the contribution of tax revenue mobilisation to human development in Nigeria.

Keywords Keywords: Tax revenue mobilisation Companies Income Tax Petroleum Profit Tax Value Added Tax Human Development Index Nigeria.

Taxpayer Education and Tax compliance among small and medium enterprises in North East Nigeria: Does Tax rate equity matter?

Abubakar Idris — Abubakar Tafawa Balewa University Bauchi

Abdulkadir Abubakar — Saadu Zungur University Bauchi State

Sani Saidu — Saadu Zungur University Bauchi State

Mahmoud Ibrahim — Saadu Zungur University Bauchi State

This study examines the effect of taxpayer Education on tax compliance among small and medium enterprises in North East Nigeria and investigates the moderating role of tax rate equity in this relationship. Specifically, the study seeks to determine whether taxpayer Education influences tax compliance and whether tax rate equity strengthens this relationship. A quantitative cross sectional survey was adopted and data were collected from SMEs across the six states of North East Nigeria using a multistage sampling technique comprising cluster sampling, proportionate allocation and purposive sampling. Data were analysed using partial least squares structural equation modelling with Smart PLS 4. The findings indicate, first, that taxpayer Education has a positive and statistically significant effect on tax compliance among SMEs, supporting H1. Second, tax rate equity significantly moderates the relationship between taxpayer Education and Tax compliance supporting H2. The moderating effect indicates that the positive relationship between taxpayer Education and Tax compliance becomes stronger when SMEs perceive tax rate as fair and equitable. The study concludes that taxpayer Education is more effective in promoting tax compliance when accompanied by equitable tax rate policies. The findings contribute to the theory of planned behaviour and equity theory and provide evidence for taxpayer centred and fairness oriented tax administration among SMEs in North East Nigeria.

Keywords Taxpayer Education tax compliance tax rate equity small medium enterprises theory of planned behaviour equity theory North East

Access Without Advancement: FinTech Adoption and the Financial-Performance Paradox Among Nigerian SMEs, 2020–2025

Olufolakemi Afrogha — Miva Open University

Ogejah El-hameed Adeiza — Miva Open University

Financial technology (FinTech) has been promoted across Nigeria's policy and financial-sector reform agenda as a digital pathway to closing the small and medium enterprise (SME) financing gap, yet whether this digitalisation drive has translated into stronger firm-level outcomes remains contested. This paper synthesises documented secondary evidence on FinTech adoption and SME growth and financial performance in Nigeria between 2020 and 2025, drawing on twenty regulatory, institutional, and peer-reviewed sources appraised for authenticity, credibility, representativeness, and interpretive value. The evidence shows that digital adoption expanded sharply, with e-payment transaction volumes rising from 5.1 billion to 11.2 billion and formal financial inclusion climbing from 56 to 64 per cent, yet this expansion decoupled from firm-level welfare: reported SME financial health fell from 28 to 16 per cent over the same period. The paper argues that this divergence reflects a distributional pattern in which measurable gains from digitalisation have accrued chiefly to banks and large platform operators rather than to the enterprises generating the underlying transactions, compounded by infrastructural, literacy, trust, and regulatory frictions that fall disproportionately on rural and informal operators. Reframed against Nigeria's wider reform agenda, the findings indicate that technology-led financial-sector reform, absent a deliberate shift from access-based to outcome-based policy targets, risks widening rather than closing the gap it was designed to close. The paper concludes with recommendations for regulators, financial-service providers, and SME-support institutions on converting digital access into durable financial resilience, directly engaging the conference's call to examine how accounting and finance can drive Nigeria's transformation agenda forward.

Keywords FinTech adoption SME financial performance digital financial inclusion

ARTIFICIAL INTELLIGENCE AND THE FUTURE OF ACCOUNTING PRACTICE IN NIGERIA: OPPORTUNITIES, CHALLENGES AND IMPLICATIONS FOR THE ACCOUNTING PROFESSION

Ashiru Halilu — Katsina State Institute Of Technology And Management (ksitm)

Abdullahi Suleiman Shuaibu — Katsina State Institute Of Technology And Management (ksitm)

Artificial Intelligence (AI) is transforming the further of accounting with machine learning, automation, natural language processing and generative AI. This conceptual paper highlights the opportunities, challenges and the professional implications of AI for accounting practice in Nigeria. The paper argues that AI-value is an outcome of the combination of technology with accounting knowledge, quality data, digital infrastructure, professional judgement and effective governance . The paper draws on the Resource-Based View and Dynamic Capability Theory . AI provides opportunities to improve the efficiency of accounting, financial reporting, auditing, fraud detection, forecasting and strategic decisions. However, there are also concerns about job displacement, algorithmic bias, data privacy, cybersecurity, explainability, over reliance on automated outputs, skills gaps and infrastructural limitations. The paper further highlights the African concerns about digital inequality, institutional capacity and contextual relevance of imported technologies. It suggests AI is likely to transform accountants rather than replace them, moving the professional role away from routine processing to more analytical, advisory, assurance and strategic activities. The paper concludes that, in an effort to achieve responsible and sustainable AI-enabled accounting practice, Nigeria needs to strengthen accounting education, professional development, organisational capabilities and regulatory structures.

Keywords Artificial Intelligence Accounting Profession Accounting Practice Auditing Digital Transformation Professional Competencies.

Artificial Intelligence Integration on The Quality and Accuracy of Financial Reporting

Lawrence Okoro Akuma — Federal Polytechnic Ngodo-isuochi, Abia State

Ukoh, Oluebere Blessing — Federal Polytechnic Ngodo-isuochi, Abia State

Purpose:
This study examines the effect of Artificial Intelligence (AI) integration on the quality and accuracy of financial reporting. Specifically, it examine how the adoption of AI technologies influences the reliability, timeliness, comparability, and accuracy of financial information, with emphasis on their contribution to effective financial reporting practices.

Design/methodology/approach:
The study adopts a descriptive and explanatory research design. Data were collected from a purposive sample of 40 firms across the banking, information and communication technology (ICT), and manufacturing sectors. Primary data were obtained through structured questionnaires administered to accounting and finance professionals, while secondary data were sourced from annual reports and Nigerian Exchange Group (NGX) publications. The data were analysed using descriptive statistics, correlation analysis, and multiple regression techniques with the Statistical Package for the Social Sciences (SPSS).

Findings:
The findings indicate that Artificial Intelligence integration has a significant positive effect on financial reporting quality and accuracy. The results suggest that AI adoption enhances the reliability, timeliness, accuracy, and comparability of financial information. The regression model indicates that AI integration explains 58% of the variation in financial reporting quality (R² = 0.58, p < 0.05). Firm size demonstrates a mild positive effect, while industry type has no statistically significant effect.

Practical Implications:
The study highlights the importance of integrating Artificial Intelligence into financial reporting systems to strengthen transparency, accountability, and the quality of financial information. It recommends investment in digital infrastructure, continuous professional development, and appropriate regulatory frameworks to support effective AI adoption in financial reporting.

Originality/value:
This study contributes to the growing body of literature on Artificial Intelligence and accounting by examining its relationship with the quality and accuracy of financial reporting. It provides insights into the potential role of AI-driven technologies in improving financial reporting practices and strengthening financial governance within the Nigerian business environment.

Keywords Artificial Intelligence Financial Reporting Quality Accounting Innovation Digital Transformation

AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: THE MODERATING ROLE OF BOARD GENDER DIVERSITY

Safina Ibrahim — Federal University Dutsin-ma

ABSTRACT
This study examined the effect of audit committee characteristics on the financial reporting quality of listed consumer goods firms in Nigeria, with board gender diversity as a moderating variable. The study adopted an ex-post facto research design because it utilised historical data. The population comprised 21 consumer goods firms listed on the Nigerian Exchange (NGX) from 1 January 2014 to 31 December 2023. Using a census sampling technique and a two-way filtering process, 13 firms were selected for the study, yielding 130 firm-year observations. Secondary data were obtained from the annual reports and accounts of the sampled firms over the ten-year study period. The data were analysed using descriptive and inferential statistics with the aid of STATA 13. The findings revealed that audit committee education had a positive and significant effect on financial reporting quality. Audit committee chair independence also had a positive and significant effect on financial reporting quality. However, board gender diversity had a negative and insignificant effect on financial reporting quality. Based on these findings, the study recommends that firms prioritise audit committee members with advanced educational qualifications in accounting, finance, and corporate governance. The study also recommends promoting gender diversity on corporate boards to strengthen board oversight, enhance audit committee objectivity, and improve the transparency and quality of financial reporting.

Keywords Audit committee Education Audit committee chair independence Board gender Diversity financial reporting quality

CYBERSECURITY THREATS AND FINANCIAL DATA INTEGRITY: DESIGNING A FORENSIC ACCOUNTING TEMPLATE FOR NIGERIAN DIGITALIZED FEDERAL UNIVERSITIES

Bashir Shehu — Usmanu Danfodiyo University, Sokoto

Almustapha Bashir — Computer Science Department, Usmanu Danfodiyo University, Sokoto

This study examines cybersecurity threats and their operational impact on financial data integrity within digitalized higher education networks, using the centralized transaction frameworks (Remita, TSA, IPPIS) of Nigerian Federal Universities as an institutional archetype for emerging economies. Anchored on Routine Activity and Fraud Diamond theories, the investigation utilizes a cross-sectional Design Science framework. Primary data was gathered from 380 questionnaires distributed to accounting and IT units, yielding an active analytical sample of 292 valid institutional cases (76.8% usable response rate). Variance-based Partial Least Squares Structural Equation Modeling (PLS-SEM) was deployed to resolve severe multicollinearity, unifying local control and statutory audit paths into a single Conventional Oversight Deficit (COD) index. Structural path estimations reveal that the COD exerts a prominent direct effect on Centralized Platform Vulnerability (β = 0.741, 95% CI [0.654, 0.812), t = 17.643, p < 0.001, f² = 0.542). Importantly, platform vulnerability drives demand for the proposed Forensic Accounting Template (β = 0.612, 95% CI [0.511, 0.702], t = 12.490, p < 0.001, f² = 0.388), explaining 71.2% of total operational variance (R² = 0.712). Diagnostic results indicate that institutional audit limitations and power-grid-driven log drops create severe security blind spots. To insulate public assets, a proactive architectural forensic template is engineered as a conceptual framework, integrating continuous SHA-256 API ledger hashing blocks and cryptographically locked multi-signature approval chains. The study recommends a mandatory policy transition toward API-level ledger hashing and hardware-insulated backup logging architectures across public sector financial ecosystems.

Keywords Keywords: Centralized Gateways Financial Data Integrity Forensic Design Science Oversight Deficits Public Sector Cyber-Risk

Digital Transformation and Business Sustainability of SMEs in Edo State: The Mediating Role of Innovation Capability

Franklin Taiye Umaigba — Edo State Polytechnic, Usen

Dorcas Obomihedo — National Institute Of Construction Technology And Management, Uromi, Edo State

Abieyuwa Ruth Uhunamure — Edo State Polytechnic, Usen

Endurance Izokun — Edo State Polytechnic, Usen

Abstract
This study examined the effect of digital transformation on the business sustainability of small and medium enterprises (SMEs) in Edo State, Nigeria, and tested whether innovation capability mediates that relationship. Anchored on the dynamic capabilities view, the study adopted a cross-sectional survey design. A structured questionnaire was administered to owner-managers of registered SMEs across the three senatorial districts of the state, and 327 usable responses were analysed with partial least squares structural equation modelling (PLS-SEM). The results showed that digital transformation had a positive and significant effect on business sustainability (β = 0.297, p < .001) and on innovation capability (β = 0.584, p < .001). Innovation capability, in turn, significantly predicted business sustainability (β = 0.412, p < .001). The indirect effect of digital transformation on business sustainability through innovation capability was also significant (β = 0.241, 95% CI [0.172, 0.318]), indicating partial mediation that accounted for about 45% of the total effect. The study concludes that digital tools strengthen SME sustainability most when firms convert them into new products, processes and market approaches. It recommends that SME owner-managers pair technology adoption with deliberate innovation routines, and that the Edo State Government and support agencies tie digital support schemes to innovation and skills development.

Keywords digital transformation innovation capability business sustainability SMEs dynamic capabilities Edo State

EFFECT OF DIGITAL FINANCIAL LITERACY ON ENTREPRENEURIAL PERFORMANCE OF SMALL SCALE BUSINESS OWNERS IN KANO STATE, NIGERIA

Hudu Hassan — Federal College Of Education Technical Bichi, Kano

Yushau Abdulkarim Umar — Federal College Of Education Technical Bichi, Kano

Buhari Galadima Abdullahi — Federal College Of Education Technical Bichi, Kano

Abstract
Digital financial inclusion has emerged as a cornerstone of economic transformation, yet small scale enterprises in emerging markets often face barriers due to limited digital financial skills. This study examines the effect of digital financial literacy on the entrepreneurial performance of small-scale business owners in Kano State, Nigeria. Grounded in the Technology Acceptance Model (TAM), Human Capital Theory and Financial Inclusion Theory. The research evaluates four core dimensions of digital financial literacy: digital payment proficiency, digital bookkeeping capability, cyber fraud security awareness, and access to digital financial services. A cross sectional survey design was adopted, utilizing a structured, closed ended questionnaire to collect primary data from a sample of 400 small scale business owners selected across major commercial hubs in Kano State through stratified simple random sampling. Data were analysed using both descriptive statistics (frequencies, percentages, means, and standard deviations) and inferential statistics (multiple regression analysis). Findings reveal that digital payment proficiency and digital bookkeeping have a positive significant effect on business performance metrics, including sales volume, cash flow efficiency, and recordkeeping accuracy. Furthermore, cyber fraud awareness significantly moderates business resilience against financial losses. The study concludes that enhancing digital financial skills among small business operators is critical for driving operational sustainability and business growth. It is recommended that financial institutions, FinTech innovators, and government regulatory bodies, such as the Small and Medium Enterprises Development Agency of Nigeria (SMEDAN), collaborate to deliver targeted digital financial training programs and create secure, user friendly digital finance infrastructures tailored for small business owners.

Keywords Digital Financial Literacy Entrepreneurial Performance Small Scale Enterprises Financial Inclusion FinTech Adoption.

From Industrial Connectivity to Accounting Intelligence: A Conceptual Framework for LPWAN-Enabled Industrial IoT in Accounting Information Systems

Dikko Bello — Alqalam University Katsina & Federal Polytechnic Kauran Namoda

Aminu Umar — Department Of Preliminary Studies, Federal Polytechnic Kauran Namoda

Accounting Information Systems (AIS) are shifting from retrospective transaction processing toward real-time reporting. Yet contemporary literature largely ignores the physical telecommunication infrastructures that transport this corporate data. This paper addresses that disconnect by positioning Low Power Wide Area Networks (LPWAN) as the core communication layer connecting Industrial Internet of Things (IIoT) sensors directly to financial ledgers. Drawing on Contingency, Actor-Network, and Decision Usefulness theories, it further shows how raw network pipelines directly dictate information quality. LPWAN–Accounting Information Systems Transformation Framework (LAISTF) was introduced to trace how physical operational events convert into valid accounting inputs, alongside the Accounting Digital Connectivity Maturity Model (ADCMM) to benchmark organizational progress across five network-integration tiers. By framing secure communication paths as prerequisites for continuous governance, this study expands AIS theory beyond internal processing to include the physical networks generating the data.

Keywords Accounting Information Systems LPWAN–Accounting Information Systems Transformation Framework (LAISTF) Accounting Digital Connectivity Maturity Model (ADCMM)

Accounting Innovations and Reform Management

An Empirical Investigation into Corporate Governance Oversight, Discretionary Accruals, and the Moderating Dynamics of External Audit Compensation

Audit Committees and Internal Audit Function on Timeliness of Financial Reporting in Nigerian Listed Firms

BOARD ATTRIBUTES AND ESG REPORTING OF LISTED SERVICE FIRMS IN NIGERIA

EFFECT OF AUDIT COMMITTEE CHAIR INDEPENDENCE AND AUDIT COMMITTEE ACCOUNTING EXPERTISE ON THE FINANCIAL REPORTING QUALITY OF LISTED HEALTHCARE FIRMS IN NIGERIA

Effect of Auditor Appointment and Tenure on Audit Quality of Listed Downstream Oil and Gas Firms in Nigeria

EFFECT OF BOARD ATTRIBUTE ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

EFFECT OF BOARD DIVERSITY ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Government Policy, Insecurity, And Sustainable Entrepreneurship In Northern Nigeria: A Conceptual Analysis

Internal audit Resource Capacity and Organizational Performance in Federal Universities: Evidence from North-Western Nigeria

Property, Plant and Equipment Utilisation and Financial Sustainability of Industrial Goods Companies Listed in Nigeria

The Role of Accounting and Finance in Nigeria’s Tax Reforms: A Theoretical Perspective

Exchange Rate Reforms and Financial Stability

A TIME SERIES ANALYSIS OF THE INTEREST RATE AND STOCK MARKET PERFORMANCE IN EMERGING ECONOMIES: A STUDY OF NIGERIA

Exchange rate reform and bank stability in Nigeria: Revaluation gains, capital and credit risk

EXCHANGE RATE VOLATILITY AND THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) IN KATSINA METROPOLIS

Nigeria’s 2023 Exchange Rate Liberalisation and Performance of Listed Non-Financial Firms

Nominal, Real and Usable Decomposing the Devaluation Dividend in Donor-Funded Health Programs after Nigeria's Exchange Rate Unification

Finance and Financial Sector Development

Board Diversity and Financial Performance of Listed Insurance Companies in Nigeria

Electronic Banking Revenue, Non-Interest Income Diversification and Financial Performance of Listed Deposit Money Banks in Nigeria

INFRASTRUCTURE INVESTMENT AND MANUFACTURING PERFORMANCE IN NIGERIA

ISLAMIC FINANCE INSTRUMENTS AND CAPITAL MARKET DEVELOPMENT: A PROPOSED MEDIATION-BASED CONCEPTUAL FRAMEWORK

MODERATING EFFECT OF AUDITING EFFICACY ON THE FORENSIC PRACTICES AND FRAUD PREVENTION IN NIGERIA PUBLIC SECTOR

RISK MANAGEMENT COMMITTEE AND FIRM PERFORMANCE OF QUOTED CONSUMER GOODS COMPANIES IN NIGERIA

TAX AVOIDANCE AND FINANCIAL PERFORMANCE OF LISTED HEALTHCARE FIRMS IN NIGERIA

The role of digital infrastructure on fintech and financial inclusion on financial performance of SMEs in Katsina metropolis.

Public Finance Reforms and Governance

Board Governance, Audit Committee Attributes, and Corporate Tax Avoidance of Listed Consumer Goods Firms in Nigeria

Budget Performance and Service Delivery in Public Institutions: A Comparative Case Study of NESREA Field Offices in Kano and Edo, 2020-2025.

Government Revenue Mobilisation and Economic Growth in Nigeria: Evidence from Oil and Non-Oil Revenue

HEALTH CARE FINANCING AND HEALTH OUTCOMES IN NIGERIA

PUBLIC DEBT MANAGEMENT AND GOVERNMENT FINANCIAL SUSTAINABILITY IN NIGERIA

Revenue Windfall or Fiscal Ownership? Subnational Revenue Reform, Budget Credibility and Domestic Health Financing Effort in Nigerian States

Sustainability and Inclusive Development

Beyond Financial Reporting: EESG Disclosure and Firm Value among Nigerian Listed Companies.

BOARD INDEPENDENCE, BOARD EXPERTISE AND FIRM VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA: THE MODERATING EFFECT OF INTEGRATED REPORTING QUALITY

CORPORATE BOARDS AND SUSTAINABILITY REPORTING: DO BOARD COMMITTEES MATTER?

Corporate Environmental Disclosure and Firm Performance: Does Board Gender Matter?

EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) REPORTING ON FINANCIAL STABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Environmental Cost and Market Value of Listed Oil and Gas Firms in Nigeria: Mediating Role of Environmental Disclosure Quality

Firms attributes and sustainability Disclosure of listed Non-financial Firms in Nigeria Moderating role of Board Expertise

Management Accounting Information Quality and Sustainable Development in Nigerian Firms: The Mediating Role of Managerial Decision-Making

SUSTAINABILITY REPORTING QUALITY AND MARKET VALUE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Sustainable development practice and inclusive economic development among small and medium enterprises in Zaria metropolis.

Tax Reforms and Economic Transformation

CHALLENGES AND PROSPECTS OF PETROLEUM PROFITS TAX ADMINISTRATION IN NIGERIA: A COMPARATIVE STUDY OF NIGERIA REVENUE SERVICE AND THE OIL AND GAS INDUSTRY.

DOES THE NEW P.A.Y.E. PAY? THE EFFECT OF TAX REFORM AND EMPLOYEE SATISFACTION IN THE NATIONAL ASSEMBLY LIBRARY TRUST FUND, NIGERIA

From Legislation to Legitimacy: Institutional Capacity, Taxpayer Trust and the Implementation of Nigeria’s 2025 Tax Reform Acts

Internal Control over Tax Reporting and Compliance Readiness under Nigeria's 2025 Tax Reform Acts: A COSO Aligned Conceptual Framework

TAX POLICY AND TAX ADMINISTRATION AS DETERMINANTS OF TAX COMPLIANCE IN THE INFORMAL SECTOR IN SOUTH-WEST NIGERIA

TAX POLICY REFORMS AND REVENUE MOBILISATION IN NIGERIA: IMPLICATIONS FOR ECONOMIC DEVELOPMENT.

Tax Revenue Mobilisation and Sustainable Economic Development in Nigeria: Evidence from Recent Fiscal Reforms

Taxpayer Education and Tax compliance among small and medium enterprises in North East Nigeria: Does Tax rate equity matter?

Technology, Digitalisation, and Reform Implementation

Access Without Advancement: FinTech Adoption and the Financial-Performance Paradox Among Nigerian SMEs, 2020–2025

ARTIFICIAL INTELLIGENCE AND THE FUTURE OF ACCOUNTING PRACTICE IN NIGERIA: OPPORTUNITIES, CHALLENGES AND IMPLICATIONS FOR THE ACCOUNTING PROFESSION

Artificial Intelligence Integration on The Quality and Accuracy of Financial Reporting

AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: THE MODERATING ROLE OF BOARD GENDER DIVERSITY

CYBERSECURITY THREATS AND FINANCIAL DATA INTEGRITY: DESIGNING A FORENSIC ACCOUNTING TEMPLATE FOR NIGERIAN DIGITALIZED FEDERAL UNIVERSITIES

Digital Transformation and Business Sustainability of SMEs in Edo State: The Mediating Role of Innovation Capability

EFFECT OF DIGITAL FINANCIAL LITERACY ON ENTREPRENEURIAL PERFORMANCE OF SMALL SCALE BUSINESS OWNERS IN KANO STATE, NIGERIA

From Industrial Connectivity to Accounting Intelligence: A Conceptual Framework for LPWAN-Enabled Industrial IoT in Accounting Information Systems