Articles | KASU Journal of Accounting Research and Practice

31

Research Article DOI: 10.68022/kajarap.2024.jqvmyk0d

BOARD INDEPENDENCE AND OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ABUBAKAR ADAMU^*, HARUNA DADDA'U, SAIFULLAHI ABDULLAHI MAZADU

Financial scandals around the world are blamed on wide spread alteration in accounting earnings by managers. Board independence and ownership structure are expected to enhance the financial performance. Hence, the study investigates the effect of board independence and ownership structure on financial performance of listed deposit money banks (DMBs) in Nigeria. The variables used were board indepe...

Jun, 2024 pp. 97-108 63 views 3 downloads

32

Research Article DOI: 10.68022/kajarap.2024.p7xhjwl7

DIVIDEND POLICY AND FIRM VALUE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Dachomo, Gloria Pam^*

This study examines dividend policy on firm value of listed consumer goods firms in Nigeria. Proxies to measure dividend policy are dividend pay-out ratio and retained earnings, while the firm value is proxied by Tobin's Q within the period from 2016 to 2022. Panel data was used to analyse the data sourced from the individual financial reports of the listed consumer goods firms. The study employed...

Dec, 2024 pp. 99-112 46 views 5 downloads

33

Research Article DOI: 10.68022/kajarap.2026.8gpizxc3

ASSET GROWTH RATE AND FINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRMS IN NIGERIA

Archibong Comfort Charles^*, Jackson-Akhigbe Beauty E.

This study examines the effect of asset growth rate on the financial performance of quoted manufacturing firms in Nigeria, with the aim of providing empirical evidence on whether expansion in firms’ asset base enhances or weakens profitability. The study is motivated by real-life situations in the Nigerian manufacturing sector where firms frequently invest heavily in new plants, machinery, and wor...

Jun, 2026 pp. 100-113 45 views 1 downloads

34

Research Article DOI: 10.68022/kajarap.2026.im2ft4p1

IMPLICATIONS OF ARTIFICIAL INTELLIGENCE ADOPTION AND CORPORATE GOVERNANCE MECHANISMS: A COMPARATIVE EMPIRICAL STUDY OF EUROPEAN UNION, CHINA, AND NIGERIA

Mohammed Ramon Samuel^*, Fatogun Olukunle Ibukun, Ajibade Elizabeth Tobiloba

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 differences in the governance impacts that arise from AI in advanced economies compared to those in developin...

Jul, 2026 pp. 106-123 46 views 7 downloads

35

Research Article DOI: 10.68022/kajarap.2024.pmn9fti1

ARTIFICIAL INTELLIGENCE: A PATHWAY FOR THE ACCOUNTING PROFESSION

SANI SAMINU^*, INYANG ERNEST EBONG

Information provision is the hallmark of accounting and the complexities tied to businesses and practices of accounting is posing a threat to quality of accounting information, hence the idea of artificial intelligence in handling accounting problems. With evolution in business idea and accounting practices, artificial intelligence (AI) provides a platform for accountant to be pro-active in provid...

Jun, 2024 pp. 109-118 24 views 5 downloads

36

Research Article DOI: 10.68022/kajarap.2025.hp1xyzxd

SHAREHOLDERS’ FUND AND PROFITABILITY OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA: THE MODERATING EFFECT OF BOARD GENDER DIVERSITY

Salamatu Barde Mato^*, Zahradeen Abdullahi

This study examined the moderating effects of board gender diversity on the relationship between shareholders’ fund and the profitability of listed consumer goods companies in Nigeria. The study employed non-survey research design, using a sample size of seventeen (17) companies from a total population of twenty-one (21) listed consumer goods companies on the Nigerian Exchange (NGX) Group for a pe...

Jun, 2025 pp. 112-126 36 views 3 downloads

37

Research Article DOI: 10.68022/kajarap.2024.6pm4iv81

BOARD OF DIRECTOR'S ROLE IN ENSURING AUDIT QUALITY AMONG COMPANIES LISTED IN THE NIGERIAN EXCHANGE GROUP

Aliagu Samuel Chukwuka^*, Iyoha Agbonrha-oghoye Imas

This study investigates Board of Directors (BoDs) attributes and audit quality (AQ) among companies listed on the Nigerian Exchange Group (NGX). The study adopts a longitudinal research design while a census of the entire 165 non-financial companies listed in the NGX was taken as at December 31, 2022. However, annual reports were only available for 156 companies, obtained the period between 2017 a...

Dec, 2024 pp. 113-132 50 views 4 downloads

38

Research Article DOI: 10.68022/kajarap.2026.mtkuzon1

MODERATING EFFECT OF AUDIT QUALITY ON FINANCIAL RISKS AND MARKET VALUE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Aruwa S. A. Suleiman, Naburgi Musa Mohammed, Onobruke Gass Samson^*

The concern for examining moderating effect of audit quality on financial risks and market value has been rekindled by the persistent global corporate scandals and business failures of audited companies with high market value. The study selected thirteen out of the fourteen quoted deposit money banks on Nigeria Exchange Limited (NGX) through purposive sampling technique for the study period of Jan...

Jun, 2026 pp. 114-133 34 views 1 downloads

39

Research Article DOI: 10.68022/kajarap.2024.cdcnz8ux

CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA: MODERATING ROLE OF SUSTAINABILITY REPORTING

UMAR BULAMA DANJUMA^*, Isuwa Dauda

This study examined the impact of capital structure on financial performance of listed insurance firms in Nigeria with the moderating role of sustainability reporting and audit quality services as a control variable from 2012 to 2021. The population of this study consist of twenty-one (21) listed insurance firms listed in the Nigeria Exchange Group as at December, 2021. The sample size of the stud...

Jun, 2024 pp. 119-134 110 views 5 downloads

40

Research Article DOI: 10.68022/kajarap.2026.1z1qo79f

TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA: EVIDENCE FROM COMPANY INCOME TAX, VALUE ADDED TAX AND TERTIARY EDUCATION TAX

Olajumoke R. Ogunniyi^*, Olusola Dahunsi

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 gross domestic product (GDP) as the measure of growth. Fully modified ordinary least squares (FMOLS) i...

Jul, 2026 pp. 124-142 101 views 6 downloads