Vol. 2 No. 2 (2025): ANUK College of Private Sector Accounting Journal

Articles

• EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS ON OPERATIONAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN NIGERIA

  CHRISTOPHER RIKATSI KAZUNFA, MUSA ADEIZA FAROUK, BENJAMIN UYAGU, DESHI NENTAWE NENGAK (Author)

  1-12

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• THE RELATIONSHIP BETWEEN CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY: A STUDY OF SELECTED BANKS IN NIGERIA

  OKAI AGAH ESTHER (Author)

  13-21

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• MODERATING EFFECT OF CAPITAL ADEQUACY RATIO ON THE RELATIONSHIP BETWEEN LIQUIDITY MANAGEMENT AND VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  BLESSING TICKY, MUSA ADEIZA FAROUK (Author)

  34-43

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• EFFECT OF RISK MANAGEMENT PRACTICES ON THE PROCUREMENT PERFORMANCE OF MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) IN NASARAWA STATE, NIGERIA

  DOGO POLYCARP PAUL, TAMUNONIMIM NGEREBOA (Author)

  44-56

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• CORPORATE GOVERNANCE ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  DOMINIC MARCELLINA ENE, UYAGU DAVID BENJAMIN (Author)

  57-65

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• EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT OF LISTED MANUFACTURING COMPANIES IN SUB-SAHARAN AFRICA

  TAMUNONIMIM NGEREBOA, CHINEDU INNOCENT ENEKWE, EYO ESSIEN IBANGA (Author)

  66-76

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• SUSTAINABILITY REPORTING AND MARKET VALUE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

  IBIANG FAITH IKPI, MUSA ADEIZA FAROUK, KWAGHE BABA JASON, DAGWOM YOHANNA DANG (Author)

  77-88

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• FINANCIAL RISK FUNDAMENTALS AND FIRM VALUE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA

  ADAMA HAJIYA MOHAMMED, MUSA ADEIZA FAROUK (Author)

  89-98

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• EFFECT OF AUDIT QUALITY ON AUDIT REPORT LAG AMONG LISTED FIRMS IN NIGERIAN EXCHANGE GROUP

  DAGWOM YOHANNA DANG, MAKUT IBRAHIM MAREN, DESHI NENTAWE NENGAK (Author)

  99-107

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• EFFECT OF INTEGRATED PAYROLL AND PERSONAL INFORMATION SYSTEM ON WAGE FRAUD MITIGATION IN NIGERIA'S FEDERAL MINISTRY OF EDUCATION

  IBRAHIM MICAH, TAMUNONIMIM NGEREBOA, CHINEDU INNOCENT ENEKWE (Author)

  108-115

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• EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

  IKECHUKWU ERNEST IGWE, CHINEDU INNOCENT ENEKWE, SAIDU IBRAHIM HALIDU (Author)

  116-125

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• EFFECT OF PUBLIC FINANCE ON ECONOMIC GROWTH IN NIGERIA

  JOEL ADEOYE CHRISTOPHER (Author)

  126-134

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• EFFECT OF CAPITAL STRUCTURE ON REPORTED PROFITABILITY OF LISTED MANUFACTURING FIRMS

  NANBAM OLIVIA EHIRIBE, DAGWOM YOHANNA DANG, DAVID BENJAMIN (Author)

  135-144

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• MANAGERIAL AND INSTITUTIONAL OWNERSHIP: HOW OWNERSHIP STRUCTURE MODERATES EARNINGS PREDICTABILITY AND FIRM VALUE IN NIGERIAN LISTED FIRMS

  ABEGUNDE OYEWOLE NATHANIEL (Author)

  145-158

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• MODERATING EFFECT OF DIGITAL EXPERTISE ON THE RELATIONSHIP BETWEEN FORENSIC ACCOUNTING TECHNIQUES AND FINANCIAL CRIMES PREVENTION IN SELECTED MDAS IN NIGERIA

  SUNDAY MLANGA, DAGWOM YOHANNA DANG, ONYIKE MATHEW STEPHEN (Author)

  159-164

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• DETERMINANTS OF SMALL AND MEDIUM ENTERPRISE TAX COMPLIANCE IN FEDERAL CAPITAL TERRITORY, ABUJA

  MUSA ADEIZA FAROUK, BANJAMIN UYAGU, RITA BASSEY NYONG (Author)

  169-180

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• EFFECT OF FORENSIC ACCOUNTING APPROACHES ON FRAUD PREVALENCE AMONG NOT-FOR-PROFIT ORGANIZATIONS IN NORTHEN NIGERIA

  GANIYU A. MUSTAPHA, SUNDAY MLANGA (Author)

  181-188

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• EFFECT OF E-GOVERNMENT ON PUBLIC ACCOUNTABILITY OF FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) IN NIGERIA

  CHINELO NWOGO MADUKA (Author)

  189-205

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• EFFECT OF FORENSIC ACCOUNTING SERVICES IN MITIGATING CYBERCRIME-RELATED FINANCIAL FRAUD IN NIGERIAN LISTED DEPOSIT MONEY BANKS

  MOSES DANIEL DAMULOM (Author)

  206-214

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• EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) EXPENDITURE ON INCOME TAX COMPLIANCE AMONG LISTED NON- FINANCIAL SERVICES COMPANIES IN NIGERIA

  MAHMUD LABARAN (Author)

  215-223

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• AUDIT COMMITTEE CHARACTERISTICS AND ESG REPORTING OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA: MODERATING EFFECT OF SHAREHOLDER ACTIVISM

  EGWUMA DEBORAH OJOCHENEMI, JOSEPH FEMI ADEBISI, ABDULLATEEF IBRAHIM (Author)

  224-234

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

  ROBERTS EMEM SAMSON (Author)

  235-246

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• EFFECT OF REGULATORY FRAMEWORK ON THE PERFORMANCE OF MERGERS AND ACQUISITIONS IN THE NIGERIAN BANKING SECTOR

  ENIWO EFEZINO ARUOTURE, MUSA ADEIZA FAROUK, DAGWOM YOHANNA DANG (Author)

  147-256

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• EFFECT OF COMPANY INCOME TAX AND VALUE ADDED TAX ON ECONOMIC GROWTH IN NIGERIA

  HARUNA MUHAMMAD DANJUMA (Author)

  257-265

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• BI-DIRECTIONAL DETERMINANTS OF PUBLIC SERVICE EFFICIENCY ON DIGITAL TRANSFORMATION IN NIGERIA

  UROKOR ZINO JULIUS (Author)

  266-274

• BUSINESS VALUATION UNDER CURRENCY DEVALUATION: A CASE STUDY OF NIGERIAN LISTED FIRMS' MERGERS AND ACQUISITIONS

  ENIWO EFEZINO ARUOTURE, MUSA ADEIZA FAROUK, DAGWOM YOHANNA DANG (Author)

  275-286

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• EFFECT OF BOARD CHARACTERISTICS ON RELATED PARTY TRANSACTIONS OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

  DIOHA CHARLES, MUSA INUWA FODIO, MUSA ADEIZA FAROUK, ADEJUWON AJIBAIYE OLUGBENGA (Author)

  287-295

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• EFFECT OF FORENSIC TECHNOLOGICAL TOOLS ON FINANCIAL CRIME INVESTIGATION EFFICIENCY AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA

  INUWA AUWALU, MUSA INUWA FODIO, UYAGU DAVID BENJAMIN (Author)

  22-33

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