Volume 10, Issue 1 (June)

1

Research Article DOI: 10.68022/kajarap.2025.acmybziy

EFFECT OF BOARD CHARACTERISTICS ON COMPREHENSIVE INCOME AMONG THE LISTED FIRMS IN NIGERIA

Ibrahim Yabagi Salisu^*, Usman Baba Aliyu, Salisu Abubakar, Fatima Zahra Othman

This study investigates the impact of board characteristics on comprehensive income among listed firms in Nigeria, focusing on board size, independence, and gender diversity. Utilizing secondary data from 324 firm-year observations spanning 2019 to 2023, the study adopts multiple regression techniques. The findings reveal that board size and board independence positively influence comprehensive in...

Jun, 2025 pp. 13-31 116 views 5 downloads

2

Research Article DOI: 10.68022/kajarap.2025.52x7tyuj

IMPACT OF BOARD ATTRIBUTES ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE OF ENVIRONMENTALLY SENSITIVE INDUSTRIES OF NIGERIA

Yahaya Musa^*, Anietie Charles Dikki, Mustapha Maruf

This study examines the impact of board attributes on Environmental, Social, and Governance (ESG) disclosure in environmentally sensitive industries in Nigeria. The study population consists of 150 listed companies across 11 sectors of the Nigerian Exchange Group (NGX). Employing a purposive sampling technique, 26 companies were selected from four environmentally sensitive sectors of oil and gas, ...

Jun, 2025 pp. 32-49 22 views 4 downloads

3

Research Article DOI: 10.68022/kajarap.2025.jiwflhan

AUDIT FIRM CHARACTERISTICS AND FINANCIAL REPORTING QUALITY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Zainab Abdulhadi^*, Nasirudeen Abubakar, murtala abdullahi

This study explores the impact of audit firm characteristics and financial reporting quality of listed industrial goods firms in Nigeria. This study uses data from eleven (11) selected firms from 2014-2023.The data were sourced from annual report of listed Industrial goods firms. Multiple regression was used to analyze the data sourced. The study revealed that audit firm independence has a positiv...

Jun, 2025 pp. 50-66 17 views 5 downloads

4

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 22 views 10 downloads

5

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 63 views 8 downloads

6

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 17 views 4 downloads

7

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 39 views 4 downloads

8

Research Article DOI: 10.68022/kajarap.2025.7lqkf2ke

EFFECT OF LEAN PRODUCTION ON ORGANISATIONAL PERFORMANCE OF LISTED FOOD AND BEVERAGE COMPANIES IN KADUNA METROPOLIS

Salisu Bala, Helen A. Andow^*, Yusuf A. Hashim

This study examined the effect of lean production on organizational performance of the listed food and beverages companies in Kaduna metropolis. This study adopted survey and cross-sectional research designs. Primary data was used in this study. Multiple regression was used to analyze the data collected. This study found out that total productive maintenance has an effect on organizational perform...

Jun, 2025 pp. 127-139 46 views 4 downloads

9

Research Article DOI: 10.68022/kajarap.2025.nfbxyxcq

AUDITOR CHARACTERISTICS AND EARNINGS QUALITY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

UGOH, Timothy Terver^*

This study investigates the effect of auditor characteristics on the earnings quality of listed deposit money banks in Nigeria. Specifically, auditor characteristics were proxied using audit fees, auditor tenure, audit firm size, and auditor industry specialization. Employing a longitudinal research design, the study utilized panel data drawn from the published annual financial statements of all f...

Jun, 2025 pp. 140-154 69 views 4 downloads

10

Research Article DOI: 10.68022/kajarap.2025.777xyq0m

IMPACT OF TOP MANAGEMENT COMMITMENT ON THE OPERATIONAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGER STATE, NIGERIA

Saba Mohammed^*, Usman Baba Aliyu, Hassan Ibrahim, Ndagi Salihu

This study examines the impact of top management commitment on the operational performance of Deposit Money Banks (DMBs) in Niger State, Nigeria. A quantitative research design was adopted, utilizing a structured five-point Likert scale questionnaire administered to 260 bank employees, including top managers, senior managers, and frontline operational staff across various banking institutions. Dat...

Jun, 2025 pp. 155-171 12 views 4 downloads

11

Research Article DOI: 10.68022/kajarap.2025.s85bdep7

BOARD CHARACTERISTICS AND FINANCIAL REPORTING LAG OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Bello, Idris Sambo^*, Sagir Rabiu, Kabiru Abdullahi, Joseph, Benjamin Gwabin

This study aims to examine the effect of board characteristics on financial reporting lag of listed industrial goods firms in Nigeria. Expo facto research design and logistic regression method was used in this study, whereas the population and sample of the study consists of 13 listed industrial good firms on the Nigerian Exchange Group Plc or Nigerian Exchange Limited for the period of twelve (12...

Jun, 2025 pp. 172-189 42 views 7 downloads

12

Research Article DOI: 10.68022/kajarap.2025.svshya5u

CHIEF EXECUTIVE OFFICER’S SHARE OWNERSHIP ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Hauwa Sanusi Junaidu^*

This study examines the effect of chief executive officer’s share ownership on financial performance of listed deposit money banks in Nigeria. The study employed correlation and ex-post facto research design. And Census sampling technique is employed where the entire 14 listed deposit money banks in Nigeria are considered as the sample of the study. Panel Corrected Standard Error is considered as ...

Jun, 2025 pp. 190-204 43 views 5 downloads

13

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. 205-222 120 views 4 downloads

14

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 32 views 2 downloads

15

Research Article DOI: 10.68022/kajarap.2025.q35ok51j

TAX INCENTIVES AND FOREIGN DIRECT INVESTMENT: THE PARADOX OF REVENUE GENERATION IN NIGERIA

Iyoha Agbonrha-oghoye Imas^*, Udih Money

The study examines paradox of revenue generation in the quest to attract FDI through tax incentives. The paper takes a literature review and empirical approaches. Prior literatures were reviewed with a view to outlining the outcomes and positions of existing related studies. In addition, data for sectoral performance measured as a ratio of sector contribution to GDP against Foreign Direct Investme...

Jun, 2025 pp. 239-256 102 views 6 downloads

16

Research Article DOI: 10.68022/kajarap.2025.z71641vm

THE EFFECT OF SUSTAINABILITY REPORTING ON FIRM VALUE OF LISTED OIL AND GAS FIRMS IN NIGERIA

Charles Ogbumah^*, Murtala Abdullahi, Nasirudeen Abubakar, Benjamin Kumai Gugong

This study delves into the impact of sustainability reporting on the firm value of listed oil and gas firms in Nigeria from 2013 to 2022. The study considered a population of twelve (12) listed oil and gas firms. The census sampling technique was used by considering the population as sample. However, the population was adjusted to accommodate firms with adequate data for analysis. Therefore, a sam...

Jun, 2025 pp. 257-270 56 views 7 downloads

17

Research Article DOI: 10.68022/kajarap.2025.r03ikyge

EFFECT OF RISK MANAGEMENT COMMITTEE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Ojo Ozovehe Joseph^*, Umar Abubakar, A.O TESLEEM

This study examined the effect of risk management committee attributes on financial performance of listed deposit money banks in Nigeria. The study used census sampling approach to arrive at thirteen (13) listed deposit money banks in Nigeria from the population. Secondary data was collected from the audited annual reports of the thirteen (13) listed deposit money banks in Nigeria from the period ...

Jun, 2025 pp. 271-283 86 views 5 downloads

18

Research Article DOI: 10.68022/kajarap.2025.5uqgiadt

BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA: A CAUSALITY ANALYSIS

Peter Banjo Akingbade^*

This study examined the relationship between board characteristics (BC) and earnings management (EM) of selected listed consumer goods companies in Nigeria in terms of their causal relationship. The study used a dataset of nineteen (19) consumer goods that were listed on the floor of the Nigeria Exchange Group from 2010 to 2022 It examined how four BC (board size (BDS), gender diversity (BGD), ind...

Jun, 2025 pp. 284-303 45 views 5 downloads

19

Research Article DOI: 10.68022/kajarap.2025.yndawngs

THE DETERMINANTS OF ENTERPRISE RISK MANAGEMENT OF LISTED INSURANCE FIRMS IN NIGERIA

Kabir Abdullahi^*, Isuwa Dauda, Hauwa Sanusi Junaidu

The study the determinants of enterprise risk management of listed insurance firms in Nigeria from 2014 to 2023. The study used descriptive research design. The population of the study was twentytwo (22) listed insurance firms in Nigeria as at December, 2023 and a sample size of 20 listed insurance firms using the judgemental sampling technique and with the aid of filtering criteria that is based ...

Jun, 2025 pp. 304-318 43 views 6 downloads

20

Research Article DOI: 10.68022/kajarap.2025.6czbzy4n

THE EFFECT OF OWNERSHIP STRUCTURE ON DIVIDEND POLICY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

CLEMENT OKO SIMON^*, Murtala Abdullahi, Nasirudeen Abubakar

This study investigates the effect of ownership structure on the dividend policy of listed consumer goods firms in Nigeria. Ownership structure was represented by managerial ownership and foreign ownership while dividend policy was explained by dividend payout ratio. Employing panel data from 21 firms spanning from 2014 to 2023, the study utilizes descriptive statistics, correlation, and multiple ...

Jun, 2025 pp. 319-332 44 views 4 downloads

21

Research Article DOI: 10.68022/kajarap.2025.gdrip6od

IMPACT OF LIQUIDITY AND SALES GROWTH ON FINANCIALPERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Moses Adams Bamai^*, Murtala Abdullahi

This study examined how liquidity and sale growth impact on financial performance of listed industrial goods firms in Nigeria. A correlational research design was used for the study. The population of the study consist of twelve (12) listed industrial goods firms in the Nigerian Exchange Limited. In arriving at the sample size the census sampling technique was used, hence twelve (12) listed firms....

Jun, 2025 pp. 333-348 69 views 6 downloads

22

Research Article DOI: 10.68022/kajarap.2025.bxeb5y30

DETERMINANTS AND VALUE RELEVANCE OF ISO 14001 ADOPTION OF LISTED MANUFACTURING FIRMS IN NIGERIA

Oluwamayowa Olalekan Iredele^*, Okogba Oghenefejiro Jeffrey

The study aims to examine the association between Environmental Management System (EMS) and the value it adds to firms. Specifically, it focuses on the effect of International Standard Organization (ISO) 14001 and the value of listed firms in Nigeria. Furthermore, the characteristics of the firms that are found engaging in such practices in terms of size and age were investigated. An ex-post facto...

Jun, 2025 pp. 349-359 42 views 3 downloads

23

Research Article DOI: 10.68022/kajarap.2025.0bzt4giw

FORENSIC ACCOUNTING AND FINANCIAL FRAUD DETECTION IN GOMBE STATE MINISTRY OF FINANCE

Abdon Ahmed Sadah^*, Isaac Buba Emmanuel, Emmanuel Ishaya

The study was carried out to examine forensic accounting and financial fraud detection in Gombe state using ministry of finance as a case study. The study employed the survey research design. Hence, the primary source of data through a questionnaire was used for data collection using a structured 4-Likert Scale while the data collected were analyzed using frequency tables, means and Ordinary Least...

Jun, 2025 pp. 360-373 42 views 6 downloads

24

Research Article DOI: 10.68022/kajarap.2025.wqj7ssyr

TAXPAYERS’ APATHY AND ECONOMIC DEVELOPMENT IN NIGERIA

Onyejegbu, Amara Chidinma^*, Uagbale-Ekatah, Rosemary E

This study investigates the effect of taxpayers’ apathy on the economic development of Nigeria, with focus on tax policy, tax administration, and tax reform. Employing a cross-sectional survey design, primary data were collected through questionnaires administered to 52 respondents drawn from the Institute of Chartered Accountants of Nigeria (ICAN) and the State Inland Revenue Board in Benin City,...

Jun, 2025 pp. 374-386 33 views 3 downloads

25

Research Article DOI: 10.68022/kajarap.2025.8y4p77c5

INTEGRATED REPORTING AND SHAREHOLDERS WEALTH MAXIMIZATION AMONG LISTED CONSUMER GOOODS COMPANIES IN NIGERIA

Aderemi Olalere Adebayo^*, Adebisi Gbadebo, Oluwatimileyin Esther Adenle

This study investigates the effect of integrated reporting on the wealth maximisation of Nigerian listed consumer goods shareholders. Economic value added (EVA) was used as a proxy for shareholder wealth maximisation, and variables such as manufactured capital, financial capital, human capital, and social capital were used to proxy integrated reporting. Out of 14 listed banks, 12 banks were chosen...

Jun, 2025 pp. 387-400 100 views 5 downloads

26

Research Article DOI: 10.68022/kajarap.2025.0d7ko93n

THE IMPACT OF BOARD SIZE ON SHAREHOLDERS’ WEALTH MAXIMISATION OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

KOLAWOLE OLABISI^*, Nuraddeen Usman Miko, Dachomo, Gloria Pam

This study examines the impact of board size on shareholders’ wealth maximisation of quoted deposit money banks in Nigeria. The independent variables include board size, while shareholders' wealth maximization is proxied by Economic Value Added (EVA). An ex-post facto research design is employed, utilizing panel data regression analysis on financial statements of fourteen (14) quoted deposit money...

Jun, 2025 pp. 401-414 21 views 7 downloads

27

Research Article DOI: 10.68022/kajarap.2025.rogxpwjf

CASH MANAGEMENT AND CORPORATE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Ogunsuji, Olabode James^*, Adekunle, Dada Surajudeen, Jolaosho, Adetoro Hannah, Odukoya, Olaniyi Olaleka, Ojo, Gbenga Ige

This study examines the relationship between cash management and corporate performance of deposit money banks in Nigeria. Given the pivotal role of liquidity management in enhancing financial stability and operational efficiency, the study looked into how listed deposit money banks in Nigeria performed financially between 2014 and 2020 in respect to their cash management. The study was guided by a...

Jun, 2025 pp. 415-425 9 views 3 downloads

28

Research Article DOI: 10.68022/kajarap.2025.0u9ds2pa

CAPITAL STRUCTURE, AGENCY COST, AND PROFITABILITY OF INFORMATION AND COMMUNICATION TECHNOLOGY COMPANIES IN NIGERIA

Andy U. Ugiagbe^*, Ruth O. Urhoghide, Rachael E. Abusomwan

This study looks at the connection between capital structure, agency cost, and profitability of Information and Communication Technology (ICT) companies that are listed on the Nigeria Exchange Group. Specifically, it examines how debt ratio, equity ratio, CEO compensation, audit fees, and their interactions influence profitability. The study covers nine ICT companies listed on the Nigerian Exchang...

Jun, 2025 pp. 426-444 15 views 4 downloads

29

Research Article DOI: 10.68022/kajarap.2025.1q93cc5s

PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024)

Ekong Kingsley Odong^*, Uagbale-Ekatah, Rosemary E

This study examines the influence of technology integration on tax compliance in Nigeria, focusing on electronic tax filing, online tax payment, and automated tax auditing systems. The motivation for this research stems from the growing need to understand how the combined adoption of multiple digital technologies can improve tax compliance, especially given the challenges faced by Nigerian tax aut...

Jun, 2025 pp. 445-457 11 views 3 downloads

30

Research Article DOI: 10.68022/kajarap.2025.m99e277q

EFFECTS OF CORPORATE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA

Emmanuel John Kaka, Mahmud Bashiru^*, Ba’aba Sule, Baba Sabo Geidam, Abubakar Muhammad Misbahu

This paper investigated the effects of board attributes and board reputation on the financial performance of listed financial services firms in Nigeria from 2017 to 2023. The secondary data was generated from annual reports of financial services firms. The study considers Fixed Effect (FE) model as more appropriate parameter for interpretation through the directions of post estimation test. The st...

Jun, 2025 pp. 458-471 31 views 5 downloads

31

Research Article DOI: 10.68022/kajarap.2025.665egg2p

IMPACT OF ENVIRONMENTAL ACCOUNTING ON PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Eke Robert Ike^*

The study examined the impact of environmental accounting on the performance of listed industrial goods firms in Nigeria. The study adopted the ex-post research design and data was collected from the Nigerian Exchange Group Plc website. Descriptive analysis was used to summarize the data while the panel least squares regression was used to draw inference on the phenomenon studied. The result from ...

Jun, 2025 pp. 472-486 44 views 3 downloads

32

Research Article DOI: 10.68022/kajarap.2025.nutojciw

ASSESSING THE DETERMINANTS OF VALUE ADDED TAX INCREMENT COMPLIANCE IN SMALL AND MEDIUM ENTERPRISES WITHIN NORTH-EAST ZONE OF NIGERIA

Dahiru Aliyu Dadi^*, Salisu Umar, Abdulkadir Abubakar

The study investigated the determinants for value added tax (VAT) increment compliance within the Small and Medium Enterprises (SMEs) in North-East of Nigeria. This study utilized a quantitative approach and employed a survey research design. The study's population consisted of all 293 core tax personnel of the Federal Inland Revenue Service in the North-East Region of Nigeria. A census sampling t...

Jun, 2025 pp. 487-500 23 views 5 downloads

33

Research Article DOI: 10.68022/kajarap.2025.64zwxc3p

ARTIFICIAL INTELLIGENCE AND DIGITAL TAX GOVERNANCE IN NIGERIA: ASSESSING THE FISCAL IMPACTS OF GLOBAL MIGRATION

Peters Ade Sanni^*, Emmanuel Temitope Adedoyin, Lawal T. Ibrahim

Rapid advancements in artificial intelligence (AI) and increasing global migration are reshaping the fiscal landscape of developing economies, particularly in the context of digital tax governance. This research provides a comprehensive empirical analysis of artificial intelligence and global migration on Nigeria’s digital tax governance from 2000 to 2024. Employing an ex-post facto research desig...

Jun, 2025 pp. 501-512 27 views 5 downloads

34

Research Article DOI: 10.68022/kajarap.2025.6bxyrqb5

MODERATING ROLE OF PROFITABILITY ON THE IMPACT OF OWNERSHIP STRUCTURE ON TAX AVOIDANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa^*, Hamisu S. Kargi, Mustapha Maruf, H. S. Sambo

Tax avoidance is a scheme used by taxpayers to reduce tax liability in order to increase distributable profit for the owners to the detriment of the government. What role profitability plays in moderating how shareholders influence tax avoidance among listed manufacturing firms in Nigeria is the main focus in this study. The study targeted all 56 manufacturing firms listed on the Nigerian Exchange...

Jun, 2025 pp. 513-532 43 views 4 downloads

35

Research Article DOI: 10.68022/kajarap.2025.k62o25iq

CORPORATE GOVERNANCE ATTRIBUTES AND FINANCIAL PERFORMANCE: EVIDENCE FROM ELECTRICITY DISTRIBUTION COMPANIES (DISCOS) IN NIGERIA

Ibrahim Baba Musa^*, Muhammed Tahir Dahiru, Suleiman Salami

The unsatisfactory performance and revenue shortfall of Electricity Distribution Companies (DisCos) in Nigeria have generated a lot of concern among stakeholders. Therefore, the study examines effect of corporate governance attributes on the financial performance of Electricity Distribution Companies (DisCos) in Nigeria. The study utilized a sample of eleven (11) electricity distribution companies...

Jun, 2025 pp. 533-543 25 views 3 downloads

36

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 11 views 6 downloads

37

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 18 views 5 downloads

38

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 23 views 6 downloads

39

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 21 views 6 downloads