AE

Agbi Eniola Samuel

Nigerian Defence Academy, Kaduna, Nigeria

samagbi@yahoo.com
7 Publications
318 Views
26 Downloads

Publications 7

1
Research Article Vol. 11, Issue 1

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 ...

DOI: 10.68022/kajarap.2026.f0iww5qy
Jun, 2026 Vol. 11, Issue 1 34 views
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2
Research Article Vol. 11, Issue 1

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 ...

DOI: 10.68022/kajarap.2026.xr3wza9i
Jun, 2026 Vol. 11, Issue 1 30 views 2 downloads
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3
Research Article Vol. 11, Issue 1

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 pe...

DOI: 10.68022/kajarap.2026.ysse7xi7
Jun, 2026 Vol. 11, Issue 1 17 views 2 downloads
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4
Research Article Vol. 11, Issue 1

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 ...

DOI: 10.68022/kajarap.2026.sepi6kx6
Jun, 2026 Vol. 11, Issue 1 12 views 2 downloads
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5
Research Article Vol. 10, Issue 1

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 t...

DOI: 10.68022/kajarap.2025.qr3v73xf
Jun, 2025 Vol. 10, Issue 1 15 views 4 downloads
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6
Research Article Vol. 9, Issue 2

CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE, SOCIAL DISCLOSURE AND THE VALUE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: ROLE OF EXECUTIVE COMPENSATION

Dorothy Aje Patrick Edem*, Terzungwe Nyor, Nma Mohammed Ahmed, Agbi Eniola Samuel

Disclosure of information relating to a firm's social commitment has become a critical strategy for the firm's visibility and increased investors' confidence. Similarly, investment in corporate social responsibility (CSR) ventures remain pivotal in improving corporate image, reputation and positive perception of investors and other members of socie...

DOI: 10.68022/kajarap.2024.oxkuytn3
Dec, 2024 Vol. 9, Issue 2 83 views 12 downloads
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7
Research Article Vol. 9, Issue 2

MODERATING EFFECT OF BOARD OWNERSHIP ON THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND SHARE PRICES OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

Ibrahim Lawal*, Joshua Okpanachi, Agbi Eniola Samuel, Suleiman Tauhid

This study examined the moderating influence of board ownership on the relationship between information asymmetry and share prices among listed financial service firms in Nigeria. Utilizing a correlational research design, the study encompasses 53 financial service firms as of December 31, 2022, employing a census sampling technique to select a sam...

DOI: 10.68022/kajarap.2024.un1q5le0
Dec, 2024 Vol. 9, Issue 2 127 views 4 downloads
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