Articles

Browse our published research articles

142 articles
101
Research Article DOI: 10.68022/kajarap.2026.wkbnvcx4

IMPACT OF TALENT GAP AND CHANGING SKILLSET ON ACCOUNTING PROFESSIONALS IN NIGERIA: A CONCEPTUAL REVIEW

Abubakar Mohammed, Bashir Alhaji Bello*

This paper examines the impact of talent gap and changing skillset on accounting professionals in Nigeria. Drawing on Neo-Correspondence Theory, the study synthesizes empirical and theoretical literature to identify and categorize critical skills including technical, digital, soft, and emotional intelligence required for modern accountants. The study employs a conceptual research design suitable f...

Jun, 2026 pp. 350-364 9 views 2 downloads
102
Research Article DOI: 10.68022/kajarap.2024.w74mlpoe

IMPACT OF FIRM CHARACTERISTICS ON SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Aminu Usman*, Usman Suleiman, Ahmad Garba Basakkwace

This study examines the impact of firm characteristics on sustainability reporting of Listed Manufacturing firms in Nigeria from 2014-2023. The listed manufacturing firms in Nigeria are 64 as at 31st December, 2023, out of which 49 firms were selected as sample of the study after applying a filter. Specifically, the study seeks to identify the effect of firm size, leverage, managerial ownership, i...

Dec, 2024 pp. 355-370 20 views 3 downloads
103
Research Article DOI: 10.68022/kajarap.2025.0bzt4giw

FORENSIC ACCOUNTING AND FINANCIAL FRAUD DETECTION IN GOMBE STATE MINISTRY OF FINANCE

Abdon Ahmed Sadah*, Isaac Buba Emmanuel, Emmanuel Ishaya

The study was carried out to examine forensic accounting and financial fraud detection in Gombe state using ministry of finance as a case study. The study employed the survey research design. Hence, the primary source of data through a questionnaire was used for data collection using a structured 4-Likert Scale while the data collected were analyzed using frequency tables, means and Ordinary Least...

Jun, 2025 pp. 360-373 35 views 5 downloads
104
Research Article DOI: 10.68022/kajarap.2026.cc6bambf

ARTIFICIAL INTELLIGENCE, DIGITALIZATION INVESTMENT AND TAX REVENUE YIELD IN NIGERIA

Catherine Omoleye Gbemigun*, Muyiwa Ezekiel Alade

The prevailing scenario in Nigeria’s tax system reveals an intricate web of challenges such as manual processes, bureaucratic bottlenecks, and inconsistent data management which contribute to revenue leakages and tax evasion. The study evaluated the effect of disruptive technology on tax revenue yield proxy with tax collection efficiency (TCE) and tax gap ratio (TGR), while exploring the moderatin...

Jun, 2026 pp. 365-390 27 views 1 downloads
105
Research Article DOI: 10.68022/kajarap.2024.4dq2airf

FEMALE CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abdulazeez Abubakar*, Murtala Abdullahi

This study examined the effect of female Chief Executive Officer (CEO) characteristics on financial performance of listed deposit money banks (DMBs) in Nigeria for the period 2007–2022. Specifically, the study seeks to investigate if female CEO characteristics (proxy by female CEO financial expertise, female CEO nationality, female CEO industry knowledge and female CEO shareholding) have any impac...

Dec, 2024 pp. 371-378 49 views 4 downloads
106
Research Article DOI: 10.68022/kajarap.2025.wqj7ssyr

TAXPAYERS’ APATHY AND ECONOMIC DEVELOPMENT IN NIGERIA

Onyejegbu, Amara Chidinma*, Uagbale-Ekatah, Rosemary E

This study investigates the effect of taxpayers’ apathy on the economic development of Nigeria, with focus on tax policy, tax administration, and tax reform. Employing a cross-sectional survey design, primary data were collected through questionnaires administered to 52 respondents drawn from the Institute of Chartered Accountants of Nigeria (ICAN) and the State Inland Revenue Board in Benin City,...

Jun, 2025 pp. 374-386 29 views 3 downloads
107
Research Article DOI: 10.68022/kajarap.2024.ipc2tayy

BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Ahmed Mohammed Isogah*

The study examines the impact of board attributes and financial performance of industrial goods firms in Nigeria. The population of the study is made up of 13 industrial goods firms in Nigeria out of which 10 industrial listed goods firms were selected as sample of the study. The study covered a period of 10 years from 2014 to 2023. Secondary sources of data were used from the annual reports and t...

Dec, 2024 pp. 379-390 23 views 3 downloads
108
Research Article DOI: 10.68022/kajarap.2025.8y4p77c5

INTEGRATED REPORTING AND SHAREHOLDERS WEALTH MAXIMIZATION AMONG LISTED CONSUMER GOOODS COMPANIES IN NIGERIA

Aderemi Olalere Adebayo*, Adebisi Gbadebo, Oluwatimileyin Esther Adenle

This study investigates the effect of integrated reporting on the wealth maximisation of Nigerian listed consumer goods shareholders. Economic value added (EVA) was used as a proxy for shareholder wealth maximisation, and variables such as manufactured capital, financial capital, human capital, and social capital were used to proxy integrated reporting. Out of 14 listed banks, 12 banks were chosen...

Jun, 2025 pp. 387-400 85 views 4 downloads
109
Research Article DOI: 10.68022/kajarap.2026.q3s8vo3c

THE MODERATING EFFECT OF GENDER ON BASIC PAY EQUITY AND EMPLOYEE COMMITMENT IN LAGOS STATE NIGERIA

Notie Emmanuel Iyobosa*

This study investigates the moderating effect of gender on the relationship between perceived basic pay equity and employee commitment among teachers in private primary and secondary schools in Ojo Local Government Area of Lagos State, Nigeria. Despite extensive research on compensation and commitment, limited attention has been given to how perceptions of internal and external pay equity influenc...

Jun, 2026 pp. 391-414 19 views 2 downloads
110
Research Article DOI: 10.68022/kajarap.2024.jbuqldxp

VALUE RELEVANCE OF ACCOUNTING INFORMATION AND SHARE PRICE OF LISTED NIGERIAN COMPANIES

Orvande D. A*, Zayol P. I, Korna J. M

The study examined the effect of value relevance of accounting information on share price of listed Nigerian companies. The ex-post facto research design was adopted for the study. The 155 listed companies across 11 sectors on the Nigerian Exchange Group constituted the population of the study. 30 companies were selected as sample size of the study through a systematic and filter technique. The st...

Dec, 2024 pp. 391-404 96 views 4 downloads