Articles

11

Research Article DOI: 10.67862/nahj.2025.h2wwgsx2

Determinants of Integrated Reporting Practices among Listed Agricultural Firms in Nigeria

Saidu Ibrahim Halidu^*, Abdullahi Yau Usman, Muhammad Yusuf Shuaibu, Saidu Amina Umar

Accounting profession has continued to face challenges on how to enhance the decision usefulness of financial reports. The profession has risen to this challenge by trying to provide additional information in what are more generically referred to as sustainability reports, but which are gradually being integrated with “traditional” reports. The foremost goal of integrated reporting (IR) is to incr...

Jul, 2025 pp. 81-98

12

Research Article DOI: 10.67862/nahj.2025.nq24u2ii

Effect of Audit Committee Characteristics on Environmental Disclosure of Oil and Gas Companies in Nigeria

Mathias Joel, Ayuba Sabiya^*, Abdullahi Ahmed

This study analysed the effect of Audit committee characteristics on the environmental disclosure of oil and gas companies in Nigeria. The study's population includes all the oil and gas firms registered on the Nigerian Exchange Group (NGX), Employing purposive sampling methods, the research selected twenty oil and gas companies that provided data for the study from 2015 to 2024. The research util...

Jul, 2025 pp. 99-113

13

Research Article DOI: 10.67862/nahj.2026.yr452fov

EFFECT OF FINTECH ADOPTION ON THE LIQUIDITY OF INSURANCE FIRM IN NIGERIA

Agbo Henry, Onyike^*, Dr. Nyahas Samson Iliya

This study investigated the effect of FinTech adoption on the liquidity of insurance firms in Nigeria, with a focus on ATM, POS, Web Pay, and Mobile Pay transactions as proxies for digital adoption. Liquidity is measured using the current ratio, capturing firms’ ability to meet short-term obligations. Using a quantitative, explanatory panel data approach, data were collected from 15 Nigerian Excha...

Jul, 2026 pp. 106-122

14

Research Article DOI: 10.67862/nahj.2025.bddl67gh

Influence of Taxation on the Nigerian Economic Growth

Nandak Godwill Yadok^*, Ruth Nguavese Yusuf, Obafemi Olutokumbo Tunde

The constant collapse of the Nigerian economy due to inadequate finance on the side of government calls for the urgent attention of researchers. The aim of this study is to examine the influence of taxation on the Nigerian economic growth. To achieve these objectives, the correlational research design was adopted, the study covers a period of 14 years (2011- 2024). The study utilized secondary dat...

Jul, 2025 pp. 114-124

15

Research Article DOI: 10.67862/nahj.2026.ahi1bzc0

EFFECTS OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD INVESTIGATION EFFECTIVENESS IN PLATEAU STATE MDAS

Onimisi Mahmud Gabriel^*, Yohanna Gyang Jugu

This study examined the effects of forensic accounting techniques on fraud investigation effectiveness within the Internal Audit Units of Ministries, Departments and Agencies (MDAs) in Plateau State, Nigeria. The study was based on a population of 132 heads of Auditing and audit staff in the sixty-six (66) MDAs, and a sample size of 99 were selected using Taro Yamane formula. A survey design was a...

Jul, 2026 pp. 123-139

16

Research Article DOI: 10.67862/nahj.2025.9g9ya6xu

Effect Of Board Attributes on Profitability of Listed Consumer Goods Companies in Nigeria

Anna Nanchin Christopher Fakah^*, Henrieta Fakah, Ishaku Longji Jan

This study examines the effect of Board Attributes that influences profitability of listed consumer goods in Nigeria. The study employed a quantitative research approach using an ex post facto research design. The adoption of the ex-post facto design was justified by the reliance on data obtained from secondary sources. The study population comprised of 21 consumer goods companies listed on the Ni...

Jul, 2025 pp. 125-137

17

Research Article DOI: 10.67862/nahj.2025.w5f9naum

Effect of Foreign Ownership on the Value of Listed Financial Firms in Nigeria

Anna Nanchin Christopher Fakah^*, Henrieta Fakah, Innocent Felix Dahel

This study examines the effect of foreign ownership on the value of listed financial firms in Nigeria. The study employs ex post facto research design. The study utilizes secondary data from the annual reports and financial statements of 42 purposively selected listed financial firms in Nigeria from 2012 to 2022. The data was analyzed using descriptive statistics, correlation analysis, and multipl...

Jul, 2025 pp. 138-146

18

Research Article DOI: 10.67862/nahj.2026.kk7cos5i

Internal Control System Effectiveness and Procurement Fraud Prevention in the Public Health Sector: Evidence from Nigeria

Dongo, Samuel Moses^*, Martins Kutus, Daniel Orsaa Gbegi

This paper examines internal control system effectiveness and procurement fraud prevention in the public health sector: Evidence from Nigeria. For the purpose of this study, survey research design method was adopted. As far as data was concern, primary source of data was adopted through the issuance of a well-structured 5-point Likert scale Questionnaire. A total of Four (4) Hypotheses were tested...

Jul, 2026 pp. 140-155

19

Research Article DOI: 10.67862/nahj.2025.hyfu3oq3

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 totalin...

Jul, 2025 pp. 147-159

20

Research Article DOI: 10.67862/nahj.2026.vz0sftd2

Impact of Computerized Accounting System on Financial Reporting Accuracy Accuracy. A study of Access Bank PLC. (Jos Branch?

Chinenye Vivian^*, Edeh Sarah

This study examines the impact of computerized accounting systems on financial reporting accuracy, emphasizing improvements in reliability, timeliness, and quality of financial information. The increasing adoption of information technology in accounting practices has transformed traditional manual systems, enhanced efficiency and reducing human error (Romney & Steinbart, 2020). A quantitative rese...

Jul, 2026 pp. 156-170