Articles

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142 articles
61
Research Article DOI: 10.68022/kajarap.2024.hs9lpf5i

EXPLORING THE MODERATING ROLE OF GOVERNMENT OWNERSHIP ON THE NEXUS BETWEEN BOARD ATTRIBUTES AND CAPITAL STRUCTURE OF PUBLICLY TRADED MANUFACTURING COMPANIES IN NIGERIA

Haruna Muhammed Musa*, Muhammed Tahir Dahiru

This study investigated the moderating role of government ownership on the nexus between board attributes and capital structure of listed manufacturing companies in Nigeria using quantitative approach and a correlational research design in analyzing panel data from thirty-seven firms. Ordinary least square regression was utilized as a tool for data analysis. The outcomes derived from the analysis ...

Dec, 2024 pp. 195-206 64 views 3 downloads
62
Research Article DOI: 10.68022/kajarap.2026.ycg5dqty

INTERNAL AUDITING AND FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA

Samson Oyewole Olabisi*

Despite growing pressure from stakeholders for greater transparency, many insurance firms struggle to integrate internal auditing into their decision-making processes. This study therefore examined the effect of internal auditing on financial performance of listed insurance firms in Nigeria with specific attention on the effect of operational audit, compliance testing and risk assessment on financ...

Jun, 2026 pp. 200-221 70 views 1 downloads
63
Research Article DOI: 10.68022/kajarap.2025.ccqtytaa

EFFECT OF AUDIT QUALITY ON MARKET VALUE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Onobruke, Gass Samson*, Aruwa, S. A. S. Suleiman, Musa, A. Abdullahi

The study objective is to examine the effect of audit quality on market value of quoted deposit money banks (DMBs) for the period of 2018 to 2023. Purposeful sampling technique was used to select twelve (12) DMBs out of the study population of fourteen (14) banks. Audit quality was measured by audit firm size, big-4, auditor remuneration, and audit committee independence. Ex-post facto research de...

Jun, 2025 pp. 205-222 104 views 4 downloads
64
Research Article DOI: 10.68022/kajarap.2024.ammvvxb9

DETERMINANTS OF TAX COMPLIANCE ON TAX PAYERS IN KADUNA METROPOLIS, KADUNA STATE

Sagir Rabiu*, Mannir Dabo, Kester Danjuma Enebi

Government at all levels in Nigeria has been making efforts to diversify revenue source, because revenue from oil is no longer sustainable. However, the contribution of revenue from taxpayers remains at insignificant level in all the states across Nigeria. Thus, the study examined the effect of quality governance and tackling of corruption on tax compliance among tax payers in Kaduna State metropo...

Dec, 2024 pp. 207-216 81 views 2 downloads
65
Research Article DOI: 10.68022/kajarap.2024.i4yd70hg

THE NEXUS BETWEEN TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA

KOLAWOLE OLABISI*, HARUNA DADDA'U

This paper looked at the connection between tax revenue and Nigeria's economic growth in Nigeria. It examined the influence of goods and services tax, customs and excise taxes, and corporate tax on the country and its economic growth. The CBN's statistical data covering the years 1998 through 2023 were the source of the time series data utilised. Corporation tax, value added tax, customs and excis...

Jun, 2024 pp. 207-216 20 views 6 downloads
66
Research Article DOI: 10.68022/kajarap.2024.cvtjhbgj

BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF PENSION FUND ADMINISTRATORS (PFAS) IN NIGERIA

Oyedepo Odunayo Fasila*, Bello Muhammed, Olaiya Abiodun Lukuman

Aresurgence of interest in corporate governance studies can be attributed to the scandals and corporate failures that have occurred recently in every part of the world. Scandals are merely the outward expressions of several underlying causes that have made corporate governance a major concern during the past twenty years. Nigeria is making progress toward financially sound pension systems that wil...

Dec, 2024 pp. 217-228 42 views 4 downloads
67
Research Article DOI: 10.68022/kajarap.2024.pzxe3ol0

CORPORATE GOVERNANCE AND ACCOUNTING CONSERVATISM OF LISTED BREWERY FIRMS IN NIGERIA

UGBAH A. ANDREW*

The study investigated the influence of corporate governance on accounting conservatism of listed brewery firms in Nigeria. The study made use of ex-post facto research design for the collection of secondary data. The population for the study consisted of listed brewery firms in Nigerian Exchange Group (NGX) as at 31st December, 2022. The sampled firms must fulfill the responsibility of disclosing...

Jun, 2024 pp. 217-228 34 views 3 downloads
68
Research Article DOI: 10.68022/kajarap.2026.ahx60ne1

EFFECT OF FIRM SIZE AND PROFITABILITY ON SUSTAINABILITY REPORTING OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Muhammad Ishaq Khamees*, Musa Sulieman Umar, Haruna Dadda'u, Zaharadeen Khamis

The study investigated the effect of firm characteristics on the sustainability reporting of listed industrial goods firms in Nigeria, with the main objective of examining how firm size, leverage, profitability, firm age, and firm growth influence sustainability disclosure. It adopted a correlation research design to establish the effect of firms' attributes on sustainability reporting disclosure ...

Jun, 2026 pp. 222-235 87 views 1 downloads
69
Research Article DOI: 10.68022/kajarap.2025.mwxl2tao

INTERNATIONAL FINANCIAL REPORTING STANDARD IMPLEMENTATION AND TAX ALIGNMENT IN POST-REFORM NIGERIA

Mohammed Aminu Bello*

This study examines the impact of International Financial Reporting Standards (IFRS) implementation on corporate tax reporting quality and tax alignment in post-reform Nigeria, with a particular focus on the mediating effect of Corporate Tax Reporting Quality and moderating effect of regulatory support. By employing Structural Equation Modeling (SEM) on data collected from Nigerian firms, the stud...

Jun, 2025 pp. 223-238 25 views 2 downloads
70
Research Article DOI: 10.68022/kajarap.2024.on08b0p9

SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF QUOTED NONFINANCIAL FIRMS IN NIGERIA

Ohiokha Godwin*, Wilson Osarodion Famous

This study examined empirically the effect of sustainability reporting on financial performance of quoted non-financial firms in Nigeria. The study covers a period of fifteen years with sustainability being represented by economic reporting, social reporting, and environmental reporting, while financial performance is represented by return on assets and return on equity. This study adopts the expo...

Dec, 2024 pp. 229-250 76 views 5 downloads