Articles

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142 articles
131
Research Article DOI: 10.68022/kajarap.2025.9siaajg0

SUSTAINABILITY AUDITING IN A GLOBALIZED BUSINESS ENVIRONMENT: CHALLENGES AND OPPORTUNITIES IN NIGERIA

Sani, Alfred Ilemona*, Oyedokun, Godwin Emmanuel

Sustainability auditing has emerged as a vital mechanism for promoting transparency, accountability, and improved Environmental, Social, and Governance (ESG) outcomes within the global business landscape. This paper critically examines the challenges and opportunities associated with implementing sustainability auditing frameworks in Nigeria’s corporate environment. Using an exploratory research d...

Jun, 2025 pp. 544-557 9 views 4 downloads
132
Research Article DOI: 10.68022/kajarap.2026.m3ziwaix

AUDIT QUALITY AND EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Onifade Hakeem Olayinka*, Oladele Deborah Bukola, Ajani Sodiq Olayemi, Adedoyin Olubukola Ojegoke

This study examined the effect of audit quality on earnings quality of listed deposit money banks in Nigeria, focusing on audit firm size, audit fees, and auditor tenure as determinants of discretionary accruals (earnings quality proxy). It was motivated by concerns over earnings manipulation and weak financial reporting despite regulatory oversight. The population of the study consists of all 13 ...

Jun, 2026 pp. 545-561 21 views 1 downloads
133
Research Article DOI: 10.68022/kajarap.2025.qr3v73xf

BOARD SIZE AND LIQUIDITY OF MANUFACTURING FIRMS IN NIGERIA: MODERATING ROLE OF FIRM SIZE

Blessing Ogechi Ajunwa*, Joshua Okpanachi, Agbi Eniola Samuel, Joshua Gambo, Marvis Irom

Liquidity as a component of financial management essentially enables a company to meet shortterm obligations, seize financial or business opportunities and handle uncertainties. This study examined the effect of board size on the liquidity of manufacturing firms in Nigeria, with a moderating role of firm size. The period of the study is from 2009 to 2023. The study population consist of thirty-one...

Jun, 2025 pp. 558-573 15 views 4 downloads
134
Research Article DOI: 10.68022/kajarap.2026.luv1dgvy

ASSESSMENT OF EMPLOYEES’ PERCEPTION OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN TAX ADMINISTRATION: EVIDENCE OF THE EDO STATE INTERNAL REVENUE SERVICE (EIRS) IN NIGERIA

Franklin Taiye Umaigba*, Doris Esohe Aiworo

This study investigates the perception of employees on Artificial Intelligence (AI) technologies in Taxation administrative using Edo State Internal Revenue Service (EIRS) as a case study. The objectives of the study were to measure employees feedback with regard to their familiarity with AI tools, level of perception towards usefulness of AI technologies, intention to use such systems in future, ...

Jun, 2026 pp. 562-569 21 views 1 downloads
135
Research Article DOI: 10.68022/kajarap.2026.sepi6kx6

THE MODERATING ROLE OF FIRM SIZE ON BOARD INDEPENDENCE AND LIQUIDITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

Blessing Ogechi Ajunwa*, Joshua Okpanachi, Agbi Eniola Samuel, S. G. Joshua, M. I. Irom

The effect of board independence on the liquidity of manufacturing firms has been a subject of increasing research interest. While some studies suggests that independent boards often have superior financial management and reporting standards, and boosting liquidity, some others differ on this proposition. This study examined the moderating role of firm size on board independence and liquidity of l...

Jun, 2026 pp. 570-582 12 views 2 downloads
136
Research Article DOI: 10.68022/kajarap.2025.4xyxl7m9

THE IMPACT OF PAY EQUITY ON TURNOVER INTENTION OF SELECTED PUBLIC UNIVERSITY LECTURERS

Emmanuel Iyobosa Notie*, Animashaun Abiodun Latee

The academic sector plays a pivotal role in the development of any country, especially the development of its human capital. Thus, the attraction and retention of quality lecturers in Nigerian public universities is a salient issue. The objective of the study is to investigate the impact of internal and external pay equity on turnover intention of public university lecturers in Nigeria. A survey r...

Jun, 2025 pp. 574-589 21 views 5 downloads
137
Research Article DOI: 10.68022/kajarap.2026.bpoo2g8r

EFFECT OF ACCESS TO CREDIT ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

Olaniyi Idowu Oladapo*, Mofoluwaso Iyabode Ojedele

In Nigeria, where Small and Medium Enterprise (SMEs) contributes substantially to employment generation and economic development, access to credit facilities is a key factor that determines the growth and sustainability of SMEs. Despite financial interventions the contribution of credit access to the financial performance of SMEs is not a clear issue. This study examined the effect of access to cr...

Jun, 2026 pp. 583-599 14 views 2 downloads
138
Research Article DOI: 10.68022/kajarap.2025.m18bl6h8

ADVISORY COMMITTEE OF EXPERTS (ACE) AND INTERNAL SHARI’AH AUDITORS’ CHARACTERISTICS ON INTERNAL SHARI’AH AUDIT EFFECTIVENESS OF NON-INTEREST FINANCIAL INSTITUTIONS IN NIGERIA

Saka, Oluwasegun Sikiru*, Anietie Charles Dikki, ALIYU AHMED ABDULLAHI, Salisu Umar

The study examined the effect of Advisory Committee of Experts (ACE) and internal shari’ah auditors’ characteristics on the internal shari’ah audit effectiveness of non-interest financial institutions in Nigeria. The study adopted a survey research approach which assumes positivist paradigm. A self-administered questionnaire was used to collect data from 35 shari’ah auditors of the 4 full-fledged ...

Jun, 2025 pp. 590-610 16 views 4 downloads
139
Research Article DOI: 10.68022/kajarap.2026.431pkauq

EFFECT OF FINANCIAL TECHNOLOGY APPLICATIONS ON WEALTH ACCUMULATION AMONG GENERATION-Z IN SOUTHWEST NIGERIA

Akinyede Oyinlola Morounfoluwa*

Financial technology (FinTech) applications have transformed the ways in which Generation-Z (Gen-Z) save, invest, and manage their finances, previous research has rarely distinguished between wealth-building and speculative digital financial behaviours. This study examined the effects of betting applications, cryptocurrency applications, and digital saving applications on wealth accumulation among...

Jun, 2026 pp. 600-615 14 views 2 downloads
140
Research Article DOI: 10.68022/kajarap.2026.xtt84kxw

THE NEXUS BETWEEN CUSTOMER PROTECTION AND FIRM PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN SOUTH AFRICA

Adekunle Emmanuel Adegboyegun*, Ayobaye Salemcity, Sunday Rufus Oloruntoba

Customer protection has become an increasingly central dimension of stakeholder management and sustainable value creation, particularly in emerging markets where regulatory enforcement and information transparency remain inconsistent. This study investigates the relationship between customer protection and firm performance among listed consumer goods companies in South Africa. Specifically, it exa...

Jun, 2026 pp. 616-636 7 views