Articles

Browse our published research articles

142 articles
121
Research Article DOI: 10.68022/kajarap.2026.ysse7xi7

EFFECT OF AUDIT COMMITTEE SIZE AND AUDIT COMMITTEE GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

Mustapha Ilyas Abdulwasiu*, Suleiman Tauhid, Joshua Okpanachi, Agbi Eniola Samuel, Adzor Ibiamke

Financial reporting quality is essential for promoting transparency, accountability, and investor confidence in corporate governance. It is against this backdrop that this study examines the effect of audit committee size and audit committee gender diversity on financial reporting quality of manufacturing firms in Nigeria. This study covered the period from year 2010 to 2024 and employed an ex-pos...

Jun, 2026 pp. 461-482 17 views 2 downloads
122
Research Article DOI: 10.68022/kajarap.2025.665egg2p

IMPACT OF ENVIRONMENTAL ACCOUNTING ON PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Eke Robert Ike*

The study examined the impact of environmental accounting on the performance of listed industrial goods firms in Nigeria. The study adopted the ex-post research design and data was collected from the Nigerian Exchange Group Plc website. Descriptive analysis was used to summarize the data while the panel least squares regression was used to draw inference on the phenomenon studied. The result from ...

Jun, 2025 pp. 472-486 37 views 3 downloads
123
Research Article DOI: 10.68022/kajarap.2026.m3mhn4vj

EFFECT OF AUDIT COMMITTEE GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Racheal Arastus Dogari*, Nma Ahmed Mohammed, Irom Marvis Irom

The study examined the effect of gender diversity on the financial reporting quality (FRQ) of listed Nigerian consumer goods companies, spanning 15 years period (2010–2024). The population of the study is the twenty-three (23) listed consumer goods firms in Nigeria, while the sample size is thirteen (13) which were selected using the purposive sampling technique. Data was sourced from the audited ...

Jun, 2026 pp. 483-499 28 views 2 downloads
124
Research Article DOI: 10.68022/kajarap.2025.nutojciw

ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA

Dahiru Aliyu Dadi*, Salisu Umar, Abdulkadir Abubakar

The study investigated the determinants for value added tax (VAT) increment compliance within the Small and Medium Enterprises (SMEs) in North-East of Nigeria. This study utilized a quantitative approach and employed a survey research design. The study's population consisted of all 293 core tax personnel of the Federal Inland Revenue Service in the North-East Region of Nigeria. A census sampling t...

Jun, 2025 pp. 487-500 20 views 4 downloads
125
Research Article DOI: 10.68022/kajarap.2026.wk20h6z3

CHIEF EXECUTIVE OFFICER’S CHARACTERISTICS AND FINANCIAL DISTRESS LIKELIHOOD OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATED BY BOARD SIZE

Hadiza Adamu Sange*, Murtala Abdullahi, Idris Mohammed

This study examines the influence of chief executive officer (CEO) characteristics on the financial distress of listed deposit money banks in Nigeria. A correlational research design was adopted, with a population of 14 banks listed on the Nigerian Exchange Group covering the period 2007–2022. Given the population, a census sampling technique was employed, resulting in a sample size of 14 banks. T...

Jun, 2026 pp. 500-516 15 views 1 downloads
126
Research Article DOI: 10.68022/kajarap.2025.64zwxc3p

ARTIFICIAL INTELLIGENCE AND DIGITAL TAX GOVERNANCE IN NIGERIA: ASSESSING THE FISCAL IMPACTS OF GLOBAL MIGRATION

Peters Ade Sanni*, Emmanuel Temitope Adedoyin, Lawal T. Ibrahim

Rapid advancements in artificial intelligence (AI) and increasing global migration are reshaping the fiscal landscape of developing economies, particularly in the context of digital tax governance. This research provides a comprehensive empirical analysis of artificial intelligence and global migration on Nigeria’s digital tax governance from 2000 to 2024. Employing an ex-post facto research desig...

Jun, 2025 pp. 501-512 21 views 4 downloads
127
Research Article DOI: 10.68022/kajarap.2025.6bxyrqb5

MODERATING ROLE OF PROFITABILITY ON THE IMPACT OF OWNERSHIP STRUCTURE ON TAX AVOIDANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa*, Hamisu S. Kargi, Mustapha Maruf, H. S. Sambo

Tax avoidance is a scheme used by taxpayers to reduce tax liability in order to increase distributable profit for the owners to the detriment of the government. What role profitability plays in moderating how shareholders influence tax avoidance among listed manufacturing firms in Nigeria is the main focus in this study. The study targeted all 56 manufacturing firms listed on the Nigerian Exchange...

Jun, 2025 pp. 513-532 38 views 4 downloads
128
Research Article DOI: 10.68022/kajarap.2026.3td9jxji

IMPACT OF BOARD CHARACTERISTICS ON RISK MANAGEMENT OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Yushau Abdulkarim Umar*, Buhari Galadima Abdullahi, Hudu Hassan Abubakar

This study investigates the impact of board characteristics on risk management in listed industrial goods companies in Nigeria from 2020–2024, a period shaped, by inflation, and exchange rate volatility. The study employed panel data from seven firms, yielding 35 firm-year observations. Board characteristics examined include size, independence, gender diversity, financial expertise, and meeting fr...

Jun, 2026 pp. 517-531 10 views 2 downloads
129
Research Article DOI: 10.68022/kajarap.2026.kee1frs4

COST CONTROL MEASURES AND OPERATIONAL PERFORMANCE OF PHARMACEUTICAL FIRMS IN NIGERIA: EVIDENCE FROM SELECTED COSTING METHODS

Onifade Hakeem Olayinka*, Momoh Yusuf Chris, Olaonipekun Oluwatosin Omotolani

This study examines the relationship between cost control measures and operational performance in Nigerian pharmaceutical firms. Cost control is proxied by three costing methods, namely Activity-Based Costing, Traditional or Full Absorption Costing, and Standard Costing Techniques, while operational performance is proxied by brand loyalty, customer satisfaction, and market share. The investigation...

Jun, 2026 pp. 532-544 18 views 3 downloads
130
Research Article DOI: 10.68022/kajarap.2025.k62o25iq

CORPORATE GOVERNANCE ATTRIBUTES AND FINANCIAL PERFORMANCE: EVIDENCE FROM ELECTRICITY DISTRIBUTION COMPANIES (DISCOS) IN NIGERIA

Ibrahim Baba Musa*, Muhammed Tahir Dahiru, Suleiman Salami

The unsatisfactory performance and revenue shortfall of Electricity Distribution Companies (DisCos) in Nigeria have generated a lot of concern among stakeholders. Therefore, the study examines effect of corporate governance attributes on the financial performance of Electricity Distribution Companies (DisCos) in Nigeria. The study utilized a sample of eleven (11) electricity distribution companies...

Jun, 2025 pp. 533-543 20 views 3 downloads