Peer-Reviewed · Open Access · International
The KASU Journal of Accounting Research and Practice (KAJARAP) is a double-blind peer-reviewed, open-access journal published twice a year by the Department of Accounting, Faculty of Management Sciences, Kaduna State University.
KAJARAP is committed to publishing high-quality articles across the areas of accounting research, and to taking full advantage of contemporary issues as they evolve. Its aim is to develop empirical accounting studies — work that enriches and strengthens the discipline rather than restating it — and to disseminate current, original research from academics and practitioners alike.
The journal's own summary of what it is for is short: promoting cutting-edge academic research and empirical positions in the accounting discipline. In practice that has meant corporate governance and financial reporting quality, audit and forensic accounting, sustainability and environmental disclosure, taxation and tax compliance, and, increasingly, what artificial intelligence and blockchain are doing to accounting practice.
Everything KAJARAP publishes is free to read, download and share from the day it appears. There is no subscription, no paywall and no embargo period. Publication is funded by author charges, set out in full under Fees and Charges in the Author Guidelines.
The subject areas we cover, and the manuscripts that fall outside our remit, are on the Aims & Scope page. Submissions are made through this website; the Author Guidelines carry manuscript preparation, how review works, fees, ethics and copyright. Published work is in the Archives.
The Editorial Board and the publisher do not bear responsibility for the views expressed by contributors in their papers.
Assurance services are encapsulated in environmental auditing of corporate entity in order to assured or attested to the credibility of environmental compliance of corporate entity to the environmental stakeholders and to authenticate their environmental performance. Thus, the study examined the eff...
This study investigated the impact of financial leverage on dividend policy of quoted industrial goods firms in Nigeria. This paper examined the influence of debt-to-equity ratio (DER), debt-to-asset ratio (DAR), and interest coverage ratio (ICR) on dividend per share. Correlational research design ...
Although financial performance is one of the most critical key factors in competitiveness and sustainability of manufacturing firms, there are still many food and beverage companies in the south western part of Nigeria who are facing challenges at the operational and managerial level that is threate...
This study examines the impact of asset allocation on financing intensity of Jaiz Bank Plc in Nigeria within the period of quarterly data from second quarter of 2016 to first quarter 2026. The study is a correlational research design which uses secondary data gathered from the published financial st...
The consequence of economic uncertainties is reflected in the fluctuating shareholder value of firm in the Nigeria manufacturing sector. The sector experienced a severe decline in general operation, shock in earnings and breach of debt covenant which was primarily attributed to a reduction in dispos...
Artificial Intelligence (AI) has become a disruptive technology with the potential of transforming corporate governance (CG) by increasing transparency, monitoring effectiveness, and decision-making quality. Though its use is rapidly spreading throughout the world, there remain substantial differenc...
The study focuses on the effect of tax revenue on Nigeria's economic growth period from 2010 to 2022, which has not gained attention in previous studies. In this study, three major taxes, namely company income tax (CIT), value added tax (VAT), and tertiary education tax (TET) are identified, with gr...
The study examines the moderating role of fair value accounting on the nexus between financial performance and share price of listed Nigerian manufacturing companies. The study explores 18 manufacturing companies listed on the Nigerian Exchange Group (NGX) spanning from 2017 to 2023. Secondary data ...
The study examines the role of forensic accounting in detecting, analysing, investigating and preventing fraud in Nigerian Deposit Money Banks (DMBs). The banking sector is the most vulnerable industry in Nigeria to fraud with the Nigeria Deposit Insurance Corporation (NDIC) reporting cumulative los...
The paper is centered on corporate governance, internal control system, and their impact on financial performance of listed manufacturing firms in Nigeria from 2015 to 2024. The population consist of all the 67 manufacturing firms listed on the Nigerian Exchange (NGX) Group that cuts across 7 sector...
Editorial Board
Department of Accounting, Kaduna State University
Nigeria
Editorial Board
Department of Accounting, Kaduna State University
Nigeria
Editorial Board
Department of Accounting, Kaduna State University
Nigeria
Editorial Board
Department of Accounting, Kaduna State University
Nigeria
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