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. 3 (2025): ANUK College of Private Sector Accounting Journal

Published: January 27, 2026

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Articles

  • CEOs' CHARACTERISTICS, AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    SAHEED BABATUNDE, MUSA ADEIZA FAROUK, DAGWOM YOHANNA DANG (Author)
    1-14
    DOI: https://doi.org/10.65922/z4tcrd45

  • EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD DETECTION OF LISTED COMMERCIAL BANKS IN NIGERIA

    OTUN ISIAKA AJIBOLA, SUNDAY MLANGA (Author)
    157-164
    DOI: https://doi.org/10.65922/xspdp284

  • EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD DETECTION AMONG MICROFINANCE BANKS IN DELTA STATE

    NWAKAEGO MARIA OSUAGWU (Author)
    315-326
    DOI: https://doi.org/10.65922/azkfar74

  • EFFECT OF FINANCIAL METRICS ON FRAUD DETECTION IN NIGERIAN COMMERCIAL BANKS

    NDAH EZE NWOKA, NGEREBO-A TAMUNONIMIM (Author)
    306-314
    DOI: https://doi.org/10.65922/edfzev34

  • MODERATING EFFECT OF ICT INVESTMENT ON THE RELATIONSHIP BETWEEN FIRM CHARACTERISTICS AND FIRM VALUE OF LISTED DEPOSIT MONEY BANKS IN SUB-SAHARAN AFRICA

    OVA, TALIB ALIYA (Author)
    293-305
    DOI: https://doi.org/10.65922/j74rq505

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

    EGBUTA FAVOUR CHUKWU (Author)
    277-292
    DOI: https://doi.org/10.65922/pee7v015

  • EFFECT OF INTERNAL CONTROL MECHANISMS ON FINANCIAL MANAGEMENT IN LOCAL GOVERNMENT COUNCILS OF PLATEAU STATE

    NICHOLAS NIETLONG (Author)
    259-276
    DOI: https://doi.org/10.65922/xpmmyg26

  • THE INFLUENCE OF QUALITY ATTRIBUTES ON FINANCIAL STATEMENT FRAUD IN NIGERIAN QUOTED DEPOSIT MONEY BANKS

    MUTAHIR OLANREWAJU FASOLA (Author)
    249-258
    DOI: https://doi.org/10.65922/vwe61j69

  • EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FINANCIAL REPORTING QUALITY OF MDAs in NIGERIA

    IDIAGI UMARFARUK SOCRATES (Author)
    241-248
    DOI: https://doi.org/10.65922/16vj9x12

  • MODERATING EFFECT OF AUDIT COMMITTEE FINANCIAL EXPERTISE ON THE RELATIONSHIP BETWEEN BOARD ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF LISTED FINTECH FIRMS IN NIGERIA

    SALEH PETER OCHO, FAROUK ADEIZA MUSA , DANG YOHANNA DAGWOM (Author)
    232-240
    DOI: https://doi.org/10.65922/7thqae33

  • PENSION COMMISSION'S REGULATIONS AND THE EFFECTIVENESS OF PENSION FUNDS INVESTMENT IN NIGERIA

    TAUNA SOLOMON, DAGWOM YOHANNA DANG , SALISU ABUBAKAR (Author)
    221-231
    DOI: https://doi.org/10.65922/6mycf435

  • ASSESSING THE RELATIONSHIP BETWEEN QUALITY ATTRIBUTES AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD IN NIGERIA'S BANKING SECTOR

    MUTAHIR OLANREWAJU FASOLA (Author)
    214-220
    DOI: https://doi.org/10.65922/28hg9h93

  • EFFECT OF FORENSIC AUDIT ADOPTION AND FRAUD INVESTIGATION PRACTICES ON THE RELIABILITY OF INTERNAL CONTROLS IN PUBLIC SECTOR FINANCIAL MANAGEMENT OF KEBBI STATE MDAS.

    ATTAHIRU IBRAHIM ALKALI, ZAINAB ATTAHIRU ALKALI, AHMED YARIMA DAKINGARI (Author)
    205-213
    DOI: https://doi.org/10.65922/bjmh9q46

  • ENHANCING TAX FRAUD DETECTION THROUGH FORENSIC ACCOUNTING: THE MODERATING EFFECT OF TRAINING IN NIGERIA'S FEDERAL INLAND REVENUE SERVICE

    DAGWOM YOHANNA DANG , ABDULLAHI YA'U , ISHAYA PIUS PAPKA (Author)
    194-204
    DOI: https://doi.org/10.65922/j7jvgf44

  • EFFECT OF TAX AUDIT ON REVENUE GENERATION BY FEDERAL INLAND REVENUE SERVICE IN NIGERIA

    VICTORIA NKWOMA UDO, MUSA FODIO, BENJAMIN UYAGU (Author)
    185-193
    DOI: https://doi.org/10.65922/t1e95s46

  • EFFECT OF PUBLIC FINANCIAL MANAGEMENT PRACTICES ON FISCAL ACCOUNTABILITY IN FEDERAL GOVERNMENT AGENCIES IN NIGERIA

    YUSUF, SURRAYYAH ARUWA, BENJAMIN UYAGU, ABDULATEEF IBRAHIM (Author)
    176-184
    DOI: https://doi.org/10.65922/3mhqv758

  • MODERATING EFFECT OF ASSET TANGIBILITY ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF MULTINATIONAL COMPANIES IN NIGERIA

    IBRAHIM ABDULLATEEF, ADEBISI JOSEPH FEMI, ROBERTS EMEM SAMSON (Author)
    165-175
    DOI: https://doi.org/10.65922/5a188j18

  • MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

    OMOGO CHINYERE AFOR, ENEKWE CHINEDU INNOCENT, MUSA ADEIZA FAROUK (Author)
    150-156
    DOI: https://doi.org/10.65922/z34cp658

  • COMPLIANCE AUDIT AND ACCOUNTABILITY OF PUBLIC SECTOR ENTITIES IN NIGERIA

    MUHAMMAD MUSTAPHA ABDULFATAI, MUBARAQ SANNI, OLUSEGUN OPEYEMI ONI (Author)
    134-149
    DOI: https://doi.org/10.65922/ytdtnb71

  • EFFECT OF FIRM CHARACTERISTICS ON ENVIRONMENTAL DISCLOSURE BY LISTED OIL AND GAS FIRMS IN NIGERIA

    OJEIFO SIDNEY IMEVBORE (Author)
    123-133
    DOI: https://doi.org/10.65922/9bmj3934

  • EFFECT OF ARTIFICIAL INTELLIGENCE (AI) TOOLS ON ACCOUNTING RESEARCH EFFECTIVENESS AMONG POSTGRADUATE STUDENTS IN NIGERIAN UNIVERSITIES

    OKOCHA OLISA (Author)
    114-122
    DOI: https://doi.org/10.65922/4f01gd55

  • EFFECT OF TETFUND INTERVENTION ON RESEARCH AND DEVELOPMENT IN NIGERIAN TERTIARY INSTITUTIONS

    IHEMELANDU CONSTANCE OBIAGERI, JOSEPH FEMI ADEBISI, MUSA ADEIZA FAROUK (Author)
    104-113
    DOI: https://doi.org/10.65922/0s5tdz88

  • MODERATING EFFECT OF RISK COMMITTEE FINANCIAL EXPERTISE ON THE RELATIONSHIP BETWEEN ENTERPRISE RISK MANAGEMENT AND VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    MARIA D BARAU, ABDULLAHI YAU, GANIYU A. MUSTAPHA, MUSA ADEIZA FAROUK (Author)
    95-103
    DOI: https://doi.org/10.65922/nqxap748

  • IMPACT OF FORENSIC ACCOUNTING STRATEGIES ON FINANCIAL PERFORMANCE TRENDS OF QUOTED OIL AND GAS FIRMS IN NIGERIA

    INEBARATON-PREYE PERE-ERE PETRICE, MUSA ADEIZA FAROUK, BUBA AUDU (Author)
    87-94
    DOI: https://doi.org/10.65922/1wg1bf74

  • IMPACT OF CEOs' CHARACTERISTICS ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA; MODERATED BY AUDIT QUALITY

    SAHEED BABATUNDE, FAROUK ADEIZA MUSA , DAGWOM YOHANNA DANG (Author)
    75-86
    DOI: https://doi.org/10.65922/5wh1f007

  • EFFECT OF INFORMATION COMMUNICATION TECHNOLOGY ON LIQUIDITY OF BANKS IN NIGERIA

    CHIMIN, STANLEY IORWUNDU (Author)
    67-74
    DOI: https://doi.org/10.65922/cavyff50

  • EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD PREVENTION IN PUBLIC SECTOR FINANCIAL MANAGEMENT IN NORTHWESTERN NIGERIA

    ATTAHIRU IBRAHIM ALKALI, ZAINAB ATTAHIRU ALKALI, OJEIFO SIDNEY IMEVBORE, OKAI OGAH ESTHER (Author)
    57-66
    DOI: https://doi.org/10.65922/rxmkg842

  • EFFECT OF CYBERSECURITY INCIDENT PREPAREDNESS ON THE EFFICACY OF DIGITAL FORENSIC INVESTIGATIONS IN NIGERIAN FINANCIAL INSTITUTIONS

    ADEGBEMI TITILAYO ADESOLA, SUNDAY MLANGA, GANIYU A. MUSTAPHA (Author)
    48-56
    DOI: https://doi.org/10.65922/ctk97053

  • EFFECT OF TAX ADMINISTRATION EFFICIENCY ON TAX COMPLIANCE AMONG SMALL AND MEDIUM SCALE ENTERPRISES IN NORTH CENTRAL OF NIGERIA

    ABUBAKAR LAMINO MUHAMMAD (Author)
    40-47
    DOI: https://doi.org/10.65922/3qd70m83

  • MODERATING EFFECT OF TRAINING ON THE RELATIONSHIP BETWEEN FORENSIC ACCOUNTING PRACTICE SKILLS AND TAX FRAUD DETECTION IN NIGERIA FEDERAL INLAND REVENUE SERVICE

    DAGWOM YOHANNA DANG, ABDULLAHI YA'U, ISHAYA PIUS PAPKA (Author)
    28-39
    DOI: https://doi.org/10.65922/hq5bmk80

  • PERFORMANCE AUDIT PLANNING PRACTICES AND QUALITY OF SERVICE DELIVERY AMONG PUBLIC SECTOR ENTITIES IN NIGERIA

    Ayorinde Tobi BABATOLU, Mubaraq SANNI, Olusegun Opeyemi ONI, Ponle Henry KAREEM (Author)
    15-27
    DOI: https://doi.org/10.65922/4dyfxq08