Articles

21

Research Article DOI: 10.67862/nahj.2025.l2l7163j

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 independence o...

Oct, 2025 pp. 160-172

22

Research Article DOI: 10.67862/nahj.2026.bu87nlm7

EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON ELECTRONIC EVIDENCE FOR FRAUD PROSECUTION IN DEPOSIT MONEY BANKS

Daniel Youmven^*, Yohanna Gyang Jugu

This study examined the effect of Forensic Accounting Techniques on Electronic Evidence for fraud prosecution in Deposit Money banks of Plateau State. This study adopted the descriptive survey research. Population consists of six Deposit Money Banks within Jos metropolis, Plateau State comprising of First Bank, UBA, Guaranty Trust Bank, Access Bank, Keystone Bank and Zenith Bank to represent the p...

Jul, 2026 pp. 171-189

23

Research Article DOI: 10.67862/nahj.2025.qr2e7491

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 popul...

Jul, 2025 pp. 173-190

24

Research Article DOI: 10.67862/nahj.2026.1obnkm0x

Effect of Ownership Structure on the Financial Reporting Quality by Quoted Insurance Companies in Nigeria

JANET ONAYI^*, Dr. Nyahas Samson Iliya

Abstract This study investigates the effect of ownership structures on financial reporting quality of insurance firm in Nigeria, focusing on management ownership, institutional ownership and ownership concentration. The primary objective is to examine the effect of ownership structure on the quality of financial reporting using the Generalized Method of Moments approach. A sample of 100 observatio...

Jul, 2026 pp. 190-206

25

Research Article DOI: 10.67862/nahj.2025.zzoi8zti

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 Regr...

Dec, 2025 pp. 191-200

26

Research Article DOI: 10.67862/nahj.2025.haak10r5

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 adop...

Dec, 2025 pp. 201-210

27

Research Article DOI: 10.67862/nahj.2026.79fdrp58

Determinants of share price of quoted insurance companies in Nigeria

EMMANUEL DANIEL^*, Sarkinkwambo Suleiman, Ephraim Sunday

This study investigates the determinants of share price of quoted insurance companies in Nigeria. The Nigerian insurance sector plays a vital role in financial intermediation but has recorded relatively low stock market performance compared to other financial institutions. Using an ex-post facto and panel research design, the study analyzed data from sixteen listed insurance companies between 2013...

Jul, 2026 pp. 207-226

28

Research Article DOI: 10.67862/nahj.2025.2dwx5faw

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 service p...

Dec, 2025 pp. 211-220

29

Research Article DOI: 10.67862/nahj.2025.1xj5pnsw

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

Nanmak Peter Timkat^*

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 management. A...

Dec, 2025 pp. 221-230

30

Research Article DOI: 10.67862/nahj.2026.voj8w957

The Mediating Role of Inflation in the Relationship Between Cash Flow and Share Price of Listed Deposit Money Banks in Nigeria

Zephaniah Liuraman^*

This study examined the mediating effect of inflation on cash flow and share price of listed deposit money banks in Nigeria. Correlation research design was adopted to define the structure and strategy of the study, while the target population was all deposit money banks listed on the Nigeria Exchange Group as at 31st December, 2024 which were 14 in number. Out of the 14 banks 11 were purposively ...

Jul, 2026 pp. 227-239