Articles | KASU Journal of Accounting Research and Practice

21

Research Article DOI: 10.68022/kajarap.2024.czsssnfs

EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN INTEGRATED REPORTING DISCLOSURES AND SUSTAINABILITY PERFORMANCE IN NIGERIA

ABDULLAHI MASUD^*, MUSA UBA ADAMU, ABDULLAHI BABANDAKO YUSUF, MUHAMMAD M. MUSA

This study investigates the effect ofaudit quality on the relationship between integrated reporting disclosure and sustainability performance in Nigeria. Therefore, the main objectives of the study are, one to examine the effect of integrated reporting and its components on sustainability performance. Two, introduces audit quality as a moderating variable and investigate its moderating (interactio...

Jun, 2024 pp. 62-76 65 views 5 downloads

22

Research Article DOI: 10.68022/kajarap.2026.f0iww5qy

AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA: MODERATED BY GENDER DIVERSITY

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

Given Nigeria’s continuous financial reporting issues, notably the Oando Plc incident and longstanding security and exchange commission-reported fraud cases, questions remain over the veracity of business disclosures in the manufacturing sector. This study examines the effect of audit committee independence on financial reporting quality of listed manufacturing firms in Nigeria and moderated by au...

Jun, 2026 pp. 66-85 34 views

23

Research Article DOI: 10.68022/kajarap.2025.b9asywm0

IMPACT OF FIRM SPECIFIC CHARACTERISTICS ON COMPLIANCE WITH DISCLOSURE OF IAS 36 AMONGST LISTED DEPOSIT MONEY BANKS IN NIGERIA

Idris Tahir Mahmud^*, Nuraddeen Usman Miko, murtala abdullahi

This study was conducted to assess the impact of firm specific characteristics on compliance with disclosure of International Accounting Standard 36 (asset impairment) amongst deposit money banks in Nigeria from 2016 to 2023. Compliance with IAS is the dependent variable while firm characteristics is the independent variable proxied by profitability, Leverage, Liquidity and Firm Size. The populati...

Jun, 2025 pp. 67-81 20 views 7 downloads

24

Research Article DOI: 10.68022/kajarap.2024.421mr595

IMPACT OF DISCRETIONARY PRODUCTION COST ON VALUE OF LISTED OILAND GAS MARKETING COMPANIES IN NIGERIA

Shehu Amina Lawan^*, Salihu Maimina Adamu, Rabiu Naja'atu Bala, Moses Babatunde Olanisebe

The study examined the impact of discretionary production cost on value of listed oil and gas marketing companies in Nigeria. The study used secondary panel data techniques for data analysis and interpretations in order to fully capture the objectives. The population of this study is made up of twelve oil and gas marketing companies listed NGX for a period of thirteen (13) years (2010-2022). Out o...

Dec, 2024 pp. 73-84 62 views 3 downloads

25

Research Article DOI: 10.68022/kajarap.2024.zpj7hgsd

DETERMINANTS OF PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ACHEMA FRIDAY^*, Isuwa Dauda

This study examines the determinants of profitability of listed deposit money banks in Nigeria for fifteen years (15) from 2007 to 2021. The population of the study consists of fourteen (14) deposit money banks listed in Nigerian Exchange Group. In arriving at the sample size of twelve (12) banks, the filtering criteria was employed. Data were sourced secondarily from the audited annual reports of...

Jun, 2024 pp. 77-96 38 views 4 downloads

26

Research Article DOI: 10.68022/kajarap.2025.npx0282t

WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Hadiza Ghali Usman^*, Nasirudeen Abubakar, Dachomo, Gloria Pam

The objective of this study is to investigate the effect of working capital management on profitability of listed consumer goods firms in Nigeria. Current ratio and quick ratio were used as the independent variables while profitability was used as the dependent variable measures by Return on Assets. The study covers a period of ten years from 2013 to 2022 using a population of twenty-one (21) cons...

Jun, 2025 pp. 82-92 57 views 7 downloads

27

Research Article DOI: 10.68022/kajarap.2024.c0c58gmy

EFFECT OF LIQUIDITY RISK AND LIQUID ASSET ON THE PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Aitimon Joseph^*, Mamman Salisu, Badara Mu'azu Saidu, Isma'il Tijani Idris

Global financial meltdown in the past decade clearly exposed significant failures within the structures of the financial systems that support liquidity risk management in banks across the world. The research aims at establishing the effect of liquidity risk on the profitability of listed deposit money banks in Nigeria. Study was centered on a representative sample of 14 listed deposit money banks ...

Dec, 2024 pp. 85-98 46 views 4 downloads

28

Research Article DOI: 10.68022/kajarap.2026.xr3wza9i

BOARD INDEPENDENCE AND SUSTAINABILITY DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA: MODERATING ROLE OF FIRM AGE

Sherifat Abdulazeez^*, Lateef Olumide Mustapha, Agbi Eniola Samuel, Joshua Samuel Gambo

Sustainability disclosure plays an important role in improving the transparency of information, the involvement of stakeholders, and the long-term responsibility of corporations, especially in growing economies such as Nigeria. This study examines the moderating role of firm age and the effect of board independence on the sustainability disclosure of listed manufacturing firms in Nigeria. Purposiv...

Jun, 2026 pp. 86-99 30 views 2 downloads

29

Research Article DOI: 10.68022/kajarap.2026.xwzgurnv

FINANCING DECISIONS AND FIRM VALUE: EMPIRICAL EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Salaudeen Toheeb^*, Ogidi Samson Olofu, Oriaje Benjamin Caleb

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 disposable earnings of customers, supply chain blockage, exchange rate fluctuation, continuous naira deval...

Jul, 2026 pp. 90-105 129 views 7 downloads

30

Research Article DOI: 10.68022/kajarap.2025.n7du9cxx

EFFECT OF REAL EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Auwal Muhammad Bello^*, Nuraddeen Usman Miko, Usman Abbas

The objective of the study is to examine the effect of real earnings management on the financial performance of listed manufacturing companies in Nigeria. The financial performance proxied by Return on Assets (ROA) is the dependent variable of the study while real earnings management which is the independent variable was proxied by Sales Manipulation (SMP), Discretionary Expenses (DE), Abnormal Pr...

Jun, 2025 pp. 93-111 14 views 4 downloads