Articles

1

Research Article DOI: 10.67862/nahj.2026.vopwdz7r

EFFECT OF FORENSIC ACCOUNTING EVIDENCE ON FINANCIAL ACCOUNTABILITY: A STUDY OF THE OFFICE OF THE AUDITOR GENERAL ABUJA.

habila ezekiel^*, Daniel Orsaa Gbegi, Dr. Maimako Livinus

This study examines the effect of forensic accounting evidence on financial accountability, with specific reference to the Office of the Auditor-General in Abuja, Nigeria. It seeks to determine how forensic accounting techniques—such as fraud detection, litigation support, and investigative auditing—enhance transparency, accountability, and the reliability of financial reporting within the public ...

Jul, 2026 pp. 1-24

2

Research Article DOI: 10.67862/nahj.2025.fis5wjoc

Effect of Intellectual Capital on Financial Performance of Listed Fintech Companies in Nigeria

Abdulazeez E. Ismaila^*, Suleiman A .S Aruwa, Jacob O. Ame

This study examines the effect of intellectual capital on the financial performance of listed fintech companies in Nigeria from 2014 to 2023. Employing an ex-post-facto research design with a cross sectional approach grounded in positivist philosophy, the study explores the relationship between intellectual capital and financial performance. Intellectual capital is measured using Human Capital Eff...

Jul, 2025 pp. 1-13

3

Research Article DOI: 10.67862/nahj.2026.t8yit37h

EFFECTS OF FINTECH-BASED LENDING AND FINANCIAL INCLUSION IN NIGERIA

Timdi Joseph Nkat^*, Ibrahim Othman Ahmed

This study examined the effect of fintech-based lending on financial inclusion in Nigeria with particular emphasis on the roles of digital financial literacy, internet penetration and digital financial infrastructure. A correlational and causal research design was adopted by utilizing secondary data obtained from credible sources such as the Central Bank of Nigeria, Enhancing Financial Innovation ...

Jul, 2026 pp. 6

4

Research Article DOI: 10.67862/nahj.2025.zjhxvdjc

Structural Capital, Relational Capital and Firm Value of Listed Consumer Goods Companies in Nigeria

ANTHONY Chika^*, SAMUEL Iyere, ABUBAKAR Halimatu

The study examines the effect of structural and relational capital on the firm value of listed consumer goods companies in Nigeria from 2014 to 2023. Using longitudinalresearch design, firm value was measured by Tobins Q, and panel multiple regression analysis was employed to assess the relationships. The findings reveal that structural capital efficiency has a positive and significant effect on f...

Jul, 2025 pp. 14-27

5

Research Article DOI: 10.67862/nahj.2026.a3aatb9a

Cryptocurrency Transactions, Tax Compliance and Regulatory Frameworks in Nigeria

Peters Ade Sanni^*, Ruth Anyalewa Haruna Ph.D

Cryptocurrency growth in Nigeria offers opportunities but is constrained by weak reporting, decentralization, and limited capacity, affecting compliance and revenue. This study examined the effects of cryptocurrency transactions and regulatory frameworks on tax compliance in Nigeria. Using a cross-sectional survey design, data were collected from 400 respondents comprising cryptocurrency users, tr...

Jul, 2026 pp. 25-43

6

Research Article DOI: 10.67862/nahj.2025.u7zybc85

Managerial Ownership and Audit Committee Expertise on Market Value of Listed Consumer Goods Firms in Nigeria

Arumona Jonah Okpe^*

Studies have shown that the market value of consumer goods firms has not been optimal and a subject of controversy among scholar. This study therefore examined the individual effects of managerial ownership and audit committee expertise on firm performance on the market value of consumer goods firms in Nigeria. To achieve these objectives, longitudinal panel research design was employed. Deploying...

Jul, 2025 pp. 28-39

7

Research Article DOI: 10.67862/nahj.2025.hjy7a6yi

Effect of Internal Control System and Financial Accountability in Deposit Money Banks in Nigeria

Judith Iko-ojo Enemali^*, Ambrose A. Okwoli

The motivation for this research emanated from the need to curb unethical practices happening in the banking industry. The aim of the study is to determine the role of internal control system on financial accountability in Deposit Money Banks in Nigeria. Primary data was used for the study with the aid of questionnaire generated in a 4 Likert scale. Simple Linear Regression was used to test each o...

Jul, 2025 pp. 40-59

8

Research Article DOI: 10.67862/nahj.2026.ceapyv5y

Environmental Accounting readiness of SMEs: Barriers to Adoption and Digital solutions in Plateau State

Shagah Blessing^*, Dr. Nyahas Samson Iliya

This study examined the environmental accounting readiness of small and medium enterprises (SMEs) in Plateau State, with specific focus on barriers to adoption and digital solutions. A cross-sectional survey research design was adopted. The population comprised 15,250 SMEs in Plateau State, from which a sample size of 390 respondents was determined using the Yamane formula. Data were collected thr...

Jul, 2026 pp. 44-59

9

Research Article DOI: 10.67862/nahj.2025.hh1y5oae

Board Governance and Corporate Sustainability Disclosure. The Moderating Effect of Foreign Managerial Ownership: Evidence from Nigerian Listed Firms

Suleiman Habu^*, Abdulkadir Madawaki

The study investigated the relationship between board characteristics and sustainability disclosure (SD) among Nigerian listed firms, with the moderating effect of foreign managerial ownership for five years (2018 – 2022) with a total population of 157 listed firms. The study used a stratified sample technique to arrive at the sample size of 106 listed firms covering five years with 530 firm year ...

Jul, 2025 pp. 60-80

10

Research Article DOI: 10.67862/nahj.2026.jfey7kmg

Assessing the Effect of Sustainability Reporting on the Financial Performance of Listed Oil and Gas Companies in Nigeria

Henry Habila^*, Lukman Jimoh Rahim

The oil and gas sector in Nigeria is confronted with major challenges that are undermining its financial performance. Substantial costs for environmental cleanup, rising operational expenses, mandatory community development commitments, and growing requirements for sustainability reporting are all placing significant strain on companies. These issues are impeding growth and creating conflicts with...

Jul, 2026 pp. 78-105