College of Private Sector Accounting Journal

About the Journal

ANUK College of Private Sector Accounting Journal (ANUKPSAJ) is a distinguished publication of the College of Private Sector Accounting, a notable division of ANAN University Kwall, Plateau State, Nigeria. The journal is dedicated to advancing research and fostering scholarly discourse in the field of private-sector accounting and related disciplines. >> Read More

Current Issue

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Vol. 2 No. 4 (2025): ANUK COLLEGE OF PRIVATE SECTOR ACCOUNTING JOURNAL

Published: February 03, 2026

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Articles

  • EFFECT OF FIRM CHARACTERISTICS ON FIRM VALUE OF LISTED DEPOSIT MONEY BANKS IN SUB-SAHARAN AFRICA

    MABUR ZUNGBUNG DANLADI, DESHI NENTAWE NENGAK, MAREN MARAM ISAH, DAHEL INNOCENT FELIX (Author)
    1-16
    DOI: https://doi.org/10.65922/h77aam43

  • EFFECT OF ECONOMIC, SOCIAL AND GOVERNANCE DISCLOSURES ON FIRM VALUE AND THE MODERATING EFFECT OF LEVERAGE. A STUDY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

    AISHAT OYIZA OTORI (Author)
    293-300
    DOI: https://doi.org/10.65922/6w1hwg14

  • EFFECT OF BOARD AUDIT COMMITTEE ATTRIBUTES ON ASSETS FRAUD DETECTION AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA

    AGBOIDE SUNDAY THEOPHILUS (Author)
    215-223
    DOI: https://doi.org/10.65922/v84yp150

  • AN EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN GOVERNMENT TRANSFER PAYMENTS AND ECONOMIC GROWTH IN NIGERIA COLLEGE OF PRIVATE SECTOR ACCOUNTING JOURNAL

    INUWA AUWALU, UYAGU DAVID BENJAMIN, GANIYU A. MUSTAPHA (Author)
    224-233
    DOI: https://doi.org/10.65922/8pf5tf22

  • EFFECT OF BUDGET PROCESSES ON PERFORMANCE OF PUBLIC FUNDS IN PLATEAU STATE MINISTRIES, DEPARTMENTS AND AGENCIES

    YAKS MARY BENJAMIN (Author)
    234-249
    DOI: https://doi.org/10.65922/5ecv0127

  • THE EFFECT OF CYBER FRAUD ON CUSTOMER TRUST IN NIGERIAN DEPOSIT MONEY BANKS: A DIGITAL FORENSIC PERSPECTIVE COLLEGE OF PRIVATE SECTOR ACCOUNTING JOURNAL

    NKWONTA IFEOMA NNENNA, MUSA ADEIZA FAROUK, BENJAMIN UYAGU DAVID, BENJAMIN UYAGU DAVID (Author)
    250-257
    DOI: https://doi.org/10.65922/mh65zc03

  • EFFECT OF FORENSIC AUDIT ON FRAUD DETECTION IN THE FEDERAL MINISTRY OF FINANCE AND ASSOCIATE AGENCIES IN NIGERIA

    MUSA INUWA FODIO, BENJAMIN UYAGU DAVID , SANI CHIDA BABA (Author)
    258-268
    DOI: https://doi.org/10.65922/nkm7j719

  • DIVIDEND POLICY DETERMINANTS: LIKELIHOOD AND PAYOUT MAGNITUDE IN NIGERIA'S CONSUMER GOODS FIRMS

    OVBE SIMON AKPADAKA (Author)
    269-283
    DOI: https://doi.org/10.65922/ek5wxq93

  • EFFECT OF MONETARY POLICY INSTRUMENTS ON CAPITAL ADEQUACY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    JADESOLA REGINA ADEKALU, JOSEPH FEMI ADEBISI, MBATUEGWU DAVID CHRISTOPHER, SAMUEL OLUTOKUNBO ADEKALU (Author)
    284-292
    DOI: https://doi.org/10.65922/9g89zx43

  • MODERATING EFFECT OF INTERNAL AUDIT QUALITY ON THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION SYSTEMS AND FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    ADEWOLE ADEFEMI KAZEEM, TAMUNONIMIM NGEREBO, INNOCENT CHINEDU ENEKWE (Author)
    205-214
    DOI: https://doi.org/10.65922/253ev366

  • MONETARY POLICY, BANK SIZE, AND CAPITAL ADEQUACY: A CONCEPTUAL FRAMEWORK FOR FINANCIAL STABILITY IN NIGERIA

    JADESOLA REGINA ADEKALU, JOSEPH FEMI ADEBISI, MBATUEGWU DAVID CHRISTOPHER, SAMUEL OLUTOKUNBO ADEKALU (Author)
    301-311
    DOI: https://doi.org/10.65922/f5br1a73

  • IMPACT OF MONEY LAUNDERING ACTIVITIES ON THE OPERATIONAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN NIGERIA

    INUWA AUWALU, GANIYU A. MUSTAPHA (Author)
    312-319
    DOI: https://doi.org/10.65922/vgqyed15

  • EFFECT OF COMPUTERIZED FORENSIC INVESTIGATION TECHNIQUES ON FRAUD MANAGEMENT IN LAGOS STATE MINISTRIES, DEPARTMENTS AND AGENCIES

    KOTUN RASHEETDAT BUNMI, SUNDAY MLANGA, HALIDU SAIDU (Author)
    320-335
    DOI: https://doi.org/10.65922/9xtwr208

  • MODERATING EFFECT OF BANK SIZE ON THE RELATIONSHIP BETWEEN MONETARY POLICY AND CAPITAL ADEQUACY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA.

    JADESOLA REGINA ADEKALU, JOSEPH FEMI ADEBISI , MBATUEGWU DAVID CHRISTOPHER , SAMUEL OLUTOKUNBO ADEKALU (Author)
    336-349
    DOI: https://doi.org/10.65922/aw6g5a77

  • LEGISLATIVE AND AUDIT OVERSIGHT INSTITUTIONS AS DETERMINANTS OF BUDGET TRANSPARENCY IN SUB-SAHARAN AFRICA

    EMMANUEL SANI (Author)
    350-357
    DOI: https://doi.org/10.65922/dpd9w604

  • DO SUSTAINABILITY DISCLOSURES MATTER FOR MARKET VALUATION? EVIDENCE FROM CONSUMER GOODS FIRMS IN SUB-SAHARAN AFRICA

    OLORUNTOBA ADEBAYO FEMI , DAGWON YOHANNA DANG, JOSEPH FEMI ADEBISI (Author)
    358-367
    DOI: https://doi.org/10.65922/msxxyf16

  • EFFECT OF MONETARY POLICY ON MANUFACTURING OUTPUTS IN NIGERIA: 1980-2024

    S.A.S ARUWA , BENJAMIN UYAGU , EGBO ROSELINE ORUAROGHENE (Author)
    368-381
    DOI: https://doi.org/10.65922/swwvbq25

  • DETERMINANTS OF PUBLIC PARTICIPATION IN PUBLIC BUDGETING AMONG SUB-SAHARAN COUNTRIES: THE INFLUENCE OF TRANSPARENCY AND OVERSIGHT INSTITUTIONS

    EMMANUEL SANI (Author)
    382-390
    DOI: https://doi.org/10.65922/h966y875

  • EFFECT OF GOVERNMENT INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM IMPLEMENTATION ON FINANCIAL GOVERNANCE IN SELECTED MINISTRIES, DEPARTMENTS, AND AGENCIES IN NIGERIA

    EMMANUEL MONDAY ESSIEN (Author)
    176-193
    DOI: https://doi.org/10.65922/xv5td610

  • MODERATING EFFECT OF INFORMATION COMMUNICATION TECHNOLOGY SOFTWARE ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND VALUE OF LISTED FINANCIAL FIRMS IN NIGERIA

    EJIKE EMEKA OKONGWU, BENJAMIN UYAGU, FAROUK MUSA ADEIZA (Author)
    160-175
    DOI: https://doi.org/10.65922/knkwck62

  • EFFECT OF SUSTAINABILITY REPORTING ON SHARE PRICE OF LISTED OIL AND GAS FIRMS IN NIGERIA

    CLEMENT OSEMWENGIE EKHOE-UGIAGBE, OJEIFO SIDNEY IMEVBORE (Author)
    148-159
    DOI: https://doi.org/10.65922/ja2v4v48

  • EFFECT OF FORENSIC ACCOUNTING TOOLS ON FRAUD PROSECUTION PROCESS IN NIGERIA COURT SYSTEM

    BLESSING CHINELO CHUKWU (Author)
    138-147
    DOI: https://doi.org/10.65922/ty2x8x89

  • EFFECT OF CORPORATE GOVERNANCE ATTRIBUTES AND VALUE OF LISTED INSURANCE COMPANIES IN NIGERIA

    AHMED TIJJANI HARUNA (Author)
    126-137
    DOI: https://doi.org/10.65922/7gxxfc94

  • EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    ADEWOLE ADEFEMI KAZEEM, TAMUNONIMIM NGEREBO, INNOCENT CHINEDU ENEKWE (Author)
    115-125
    DOI: https://doi.org/10.65922/wv67t160

  • EFFECT OF BOARD CHARACTERISTICS ON CASH HOLDING OF LISTED COMMERCIAL BANKS IN NIGERIA.

    CYCLE FLORENCE KEMEBINKEDOUMENE (Author)
    105-114
    DOI: https://doi.org/10.65922/aeh6at75

  • MODERATING EFFECT OF AUDIT QUALITY ON BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED INSURANCE FIRMS IN NIGERIA

    SABIU ISHAKA ALFA, JOSEPH FEMI ADEBISI, MUSA ADEIZA FAROUK, AUDU K. BUBA (Author)
    94-104
    DOI: https://doi.org/10.65922/xbjbgd17

  • EFFECT OF OWNERSHIP STRUCTURE ON ENVIRONMENTAL DISCLOSURES OF LISTED OIL AND GAS COMPANIES IN NIGERIA

    DESHI NENTAWE NENGAK, MANJI EUGENE NENKANMA HELEN (Author)
    80-93
    DOI: https://doi.org/10.65922/q7hv7j02

  • EFFECT OF AUDITOR SKILLS ON FINANCIAL ACCOUNTABILITY OF PLATEAU STATE GOVERNMENT MINISTRIES

    UMAR AISHATU ADAM (Author)
    71-79
    DOI: https://doi.org/10.65922/hs5sbz59

  • EFFECT OF FORENSIC INTERVIEWS AND FUND TRACING TECHNIQUES ON FRAUD CONTROL IN PUBLIC SECTOR PENSION ADMINISTRATION IN KEBBI STATE, NIGERIA

    AHMED YARIMA DAKINGARI, ATTAHIRU IBRAHIM ALKALI, ZAINAB ATTAHIRU ALKALI, BALKISU AHMAD MAIAHU (Author)
    62-70
    DOI: https://doi.org/10.65922/trvrt813

  • EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD PREVENTION IN MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) IN PLATEAU STATE.

    ONDEKU FELIX GODWIN, ADEBISI JOSEPH FEMI, FAROUK MUSA ADEIZA (Author)
    51-61
    DOI: https://doi.org/10.65922/68f6x439

  • EFFECT OF NON-CURRENT ASSETS ON VALUE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

    MABUR ZUNGBUNG DANLADI, DESHI NENTAWE NENGAK, MAREN MARAM ISAH, DAHEL INNOCENT FELIX (Author)
    37-50
    DOI: https://doi.org/10.65922/zjjhv339

  • AUDIT QUALITY AS A MODERATOR BETWEEN BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED BANKS IN NIGERIA

    SABIU ISHAKA ALFA, LAWAL FAITH CHIDINMA, MUSA ADEIZA FAROUK (Author)
    25-36
    DOI: https://doi.org/10.65922/27t08q66

  • EFFECT OF FORENSIC INTERVIEWS AND FUND TRACING TECHNIQUES ON FRAUD CONTROL IN PUBLIC SECTOR PENSION ADMINISTRATION IN KEBBI STATE, NIGERIA

    AHMED YARIMA DAKINGARI, ATTAHIRU IBRAHIM ALKALI , ZAINAB ATTAHIRU ALKALI (Author)
    17-24
    DOI: https://doi.org/10.65922/ge23z468

  • EFFECT OF ACCOUNTING PRACTICES ON BUDGET IMPLEMENTATION OF GOVERNMENT-OWNED RESEARCH INSTITUTES IN SOUTH EASTERN NIGERIA

    DENNIS NNENNA OKORO (Author)
    194-204
    DOI: https://doi.org/10.65922/twzy0q84