Articles

31

Research Article DOI: 10.67862/nahj.2025.vl1iwisc

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 ana...

Dec, 2025 pp. 231-243

32

Research Article DOI: 10.67862/nahj.2026.udbw8fuj

THE IMPACT OF CIRCULAR ECONOMY MODELS IN ENHANCING SOLID WASTE MANAGEMENT EFFICIENCY IN MUNICIPAL SYSTEMS: EVIDENCE FROM PLATEAU STATE, NIGERIA

Joy Elaigwu^*, Lukman Jimoh Rahim

This study examined the effect of circular economy models on solid waste management efficiency in municipal systems in Plateau State, Nigeria. Specifically, the study investigated the influence of refuse, reduce, reuse, recycle, rethink, and repair practices on waste management efficiency. A descriptive survey research design was adopted, and data were collected from 52 respondents using a structu...

Jul, 2026 pp. 240-272

33

Research Article DOI: 10.67862/nahj.2025.l6nr9fs1

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

34

Research Article DOI: 10.67862/nahj.2025.ledqmzkc

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 external...

Dec, 2025 pp. 260-271

35

Research Article DOI: 10.67862/nahj.2025.7mvom124

Effects of Anti-Competitive Practices on the Profitability of Hotels in Plateau State

Ambrose A. Okwoli^*, Florence Onororakpoene Otuagoma, Mary A. Ogenyi

Anti-competition practices distort hotels which pose a challenge to the profitability, which ultimately affects the survival of the industry, growth of the industry, revenue to government (taxation), employment enhancement and corporate social responsibility. This study examined the effect of anti-competitive practices on the profitability of hotels in Plateau State. The study employed survey desi...

Dec, 2025 pp. 272-279

36

Research Article DOI: 10.67862/nahj.2026.0eswk8yv

IMPACT OF FINANCIAL ACCOUNTING LITERACY ON THE SUSTAINABILITY OF SMALL AND MEDIUM ENTERPRISES (A CASE STUDY OF YOBE STATE)

JOHN IBRAHIIM^*, Prof. Mrs. Saratu Jim-Suileman

The study examined the Impact of Financial Accounting Literacy on the sustainability of Small and Medium Enterprises (A case study of Yobe State). The researcher conveniently selected 130 out of the overall population as the sample size which comprise 25 block businesses, 20 sachet water businesses and 10 bakery businesses, 20 tailoring businesses, 15 poultry farm and 40 provision store a total of...

Jul, 2026 pp. 273-287

37

Research Article DOI: 10.67862/nahj.2025.1goufvd7

The Role of Forensic Accounting in Fraud Control in the Nigerian Public Sector: Risk Assessment Practices.

Bitrus Yepshak A.^*, Ambrose A. Okwoli, Samuel U. Iyuwa

Fraud remains a pervasive issue within the Nigerian public sector, undermining governance, service delivery, and public trust. Traditional audit mechanisms have proven insufficient in identifying and mitigating sophisticated fraudulent schemes. This study investigates the role of forensic accounting in fraud control, focusing specifically on risk assessment as a critical tool. The aim was to deter...

Dec, 2025 pp. 280-287

38

Research Article DOI: 10.67862/nahj.2025.6mj60wz2

The Empirical Nexus between Global Reporting Initiative for Economic Sustainability Reporting and Market Value Added of Listed Manufacturing Companies in Nigeria

Lukman Jimoh Rahim^*, Evwiekpamare Fidelis Olori, Ulan Victoria Jatau, Ibrahim, Khalid Inusa

This study examines the effect of economic reporting, as defined by the Global Reporting Initiative (GRI) G4 economic disclosure standards, on Market Value Added (MVA) among listed manufacturing firms in Nigeria. Specifically, the study focuses on four key GRI G4 economic indicators: G4-EC1 (economic value generated and distributed), G4-EC6 (local hiring), G4-EC8 (indirect economic impacts), and G...

Dec, 2025 pp. 288-300

39

Research Article DOI: 10.67862/nahj.2026.ayf9islp

INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

Abubakar Yusuf^*, Daniel Orsaa Gbegi

Procurement fraud continues to undermine public financial management across many developing economies, with Nigeria's public sector being particularly vulnerable. This study examined the internal audit effectiveness and procurement fraud detection in the Nigerian Public Sector. Using a mixed-methods research design, the study draws on primary data collected from 280 respondents comprising internal...

Jul, 2026 pp. 289-306

40

Research Article DOI: 10.67862/nahj.2025.2cnu5zsz

Effect of Brand Loyalty on the Sales Performance of Some Selected Bakery Businesses in Bauchi State: The Mediating Role of Consumer Attitude

Abdullahi Mohammed Yelwa^*, Mohammed Bello, Abel Ochebu

In today’s highly competitive bakery industry, fostering brand loyalty has become a crucial strategy for enhancing sales performance. However, the underlying mechanisms through which brand loyalty influences sales performance remain underexplored, particularly in the context of small businesses in Nigeria. This study investigates the effect of brand loyalty on the sales performance of bakery busin...

Dec, 2025 pp. 301-311