Articles

11

Research Article

Effect of Rationalization, Opportunities, Pressure on Corruption in Baptist, COCIN and Catholic Seminary Jos, Plateau State

Ishaku Longji Jan^*, Benle Yohanna Riden, Bernard Soepding Alkali, Bako Elisha Danazumi, Patience Sendi

The study evaluates the effectiveness of rationalization, opportunity, and pressure in combating corruption in worship places in Nigeria. The study employed a field survey that is cross sectional. The population of the study cover some selected churches in Jos Metropolis. This consists of 230 staff of COCIN headquarters, 150 staff of Baptist Seminary and 285 staff of Catholic seminary. All tota...

Jul, 2025 pp. 147-159

12

Research Article

Corporate Board Independence and Profitability of Listed Deposit Money Banks in Nigeria: A Generalized Method of Moments Approach

Yakubu Bala Zakari^*, Ambrose A. Okwoli, Yohanna Gyang Jugu

The Global Financial Crisis (GFC) of 2007-2008 was attributed to failures in governance, particularly concerning boards of directors. It exposed vulnerabilities in the financial sector, causing many banks to experience significant losses, which weakened capital bases and decreased profitability, adversely affecting broader financial stability. This study explores the impact of board independen...

Oct, 2025 pp. 160-172

13

Research Article

Ethics as a Moderator on Knowledge Requirement of Accountants and Fraud Risk Assessment in Nigerian Public Sector

Agnes Ibenre Nyor^*, Samuel Eniola Agbi, Samuel Joshua, Mohammed Nma Ahmed, Lateef Olumide Mustapha

This paper discussed the moderating effect of professional ethics on knowledge requirement of accountants and fraud risk assessment in Nigerian public sector. The research was carried out using quantitative approach and cross-sectional research design, survey method of data collection and a self-selection (convenience) sampling technique. Primary data was collected through questionnaire. The p...

Jul, 2025 pp. 173-190

14

Research Article

Relationship between Technology and Internally Generated Revenue in Plateau State Internal Revenue Service (PSIRS)

Dung Pam Doh^*, Yohanna Gyang Jugu, Samson Okpanachi Daniel

This study examined the relationship between Technology and Internally Generated Revenue in Plateau State Internal Revenue Service. The study adopted a correlational research design where the population of 376 staff members of Plateau Internal Revenue Service was used to determine the sample of sample size of 194 on which the questionnaire distribution was based. Primary data was employed and ...

Dec, 2025 pp. 191-200

15

Research Article

Effect of Personal Income Tax Evasion on Infrastructural Development and Government Accountability in Plateau State of Nigeria

Daniel Chinwendu Ogbonna^*, Samson Okpanachi Daniel

This study examined the effect of personal income tax evasion on Infrastructural development and government accountability in Plateau State of Nigeria. The study used a survey design. Using Taro Yamane (1967) sample size determination, the sample size for the study was 396 for a population of 42,421. The data for the study were obtained through the administration of a structured questionnaire ...

Dec, 2025 pp. 201-210

16

Research Article

External Debt Servicing, External Reserves and Economic Growth in Nigeria

Yakubu Juliet Yeipyeng^*, Kabo Victor Majiyebo

The study examined the relationship between External Debt Servicing, External Reserves and Economic Growth in Nigeria. The study adopted Ex-post facto research design. Secondary data was used in the study, and empirical investigation was carried out on the sample size covering the period of 15 years (2008-2022) and real GDP was used as an indicator of economic growth, while external debt servi...

Dec, 2025 pp. 211-220

17

Research Article

An Evaluation of Forensic Accounting Techniques on Public Funds Management in Nigeria

Timkat Nanmak Peter^*

The study assessed the effectiveness of forensic accounting techniques in the management of public funds in Nigeria. It examined how these techniques contributed to transparency, accountability, and the prevention of financial mismanagement in the public sector. Using a mixed-methods approach, the study examined the relationship between forensic accounting techniques and public funds managemen...

Dec, 2025 pp. 221-230

18

Research Article

Impact of Risk Management on the Growth of Insurance Business in Nigeria

Ishaku Longji Jan^*, Mabur Zumbung Danladi, Anna Nanchin Christopher Fakah

This study examines the impact of risk management on the growth of insurance business in Nigeria. The study employed the use of field survey that is cross-sectional. The study used primary data with the aid of a structured questionnaire as instrument used in collecting the data. The population of the study comprises of 19 top insurance companies in Jos metropolis of Plateau State. The data was...

Dec, 2025 pp. 231-243

19

Research Article

Effect of Internal Control System on Fraud Control of Deposit Money Banks in Plateau State

Ishaku Longji Jan^*, Mabur Zumbung Danladi, Anna Nanchin Christopher Fakah

The consistency of fraud and misappropriation of funds in the banking sector is creating fear, anxiety, and also resulted in customer and shareholders loss of confidence. The study examines the effect of internal control system on fraud control in deposit money banks in Plateau State. The study employed a field survey that is cross-sectional. The total population for the study was 285 staff repres...

Dec, 2025 pp. 244-259

20

Research Article

Impact of Public Debt on the Nigerian Economy

Ikeobi Nneka Rosemary^*, Ayeni Akintunde Olawande

Public debt has been used by government to finance their expenditure, especially when there are budgetary deficits. This has left many developing countries like Nigeria with humongous outstanding debts from both domestic and external sources, thus the need to examine the impact of public debt on the Nigerian economy. This paper addresses the impact of public debt, namely domestic debt and exte...

Dec, 2025 pp. 260-271