Articles

41

Research Article DOI: 10.67862/nahj.2026.64dgo6pj

THE RELATIONSHIP BETWEEN RELIGIOSITY AND PREVENTION OF EMPLOYEE-RELATED FRAUD IN PLATEAU STATE’S WORKPLACE

Christy Elisha Davou, Samuel U. Iyuwa^*, Samson Okpanachi Daniel

The study examined the the relationship between religiosity and prevention of employee-related fraud in Plateau State’s workplace. This study adopted and developed the Big Four Religiosity Dimensions model into fraud management for the prevention of fraud in the Nigerian workplace. Statistical Packages for Social Science (SPSS 26) was used to analyze the data utilizing a correlational design and m...

Jul, 2026 pp. 307-323

42

Research Article DOI: 10.67862/nahj.2025.fcucd6yu

Cognitive Biases and Customer Patronage in Islamic Banking: Empirical Evidence from Jaiz Bank, Nigeria

Mang Niri Job^*, Idi Jamok Arandong, Zenshang Thomas

Traditional factors such as service quality, trust, and cultural alignment have been widely acknowledged in the discipline of Finance, yet it is the behavioral biases within the discipline that seem to significantly shape customer decisions, often in ways that deviate from rational economic models. This study investigates the influence of cognitive biases—specifically confirmation bias and hindsig...

Dec, 2025 pp. 312-322

43

Research Article DOI: 10.67862/nahj.2025.x01ddd00

The Effect of ERP System Adoption on the Profitability of Manufacturing Firms in Plateau State, Nigeria

Samson Okpanachi Daniel, Martins Kutus^*, Victor Ogu

This study investigates the effect of Enterprise Resource Planning (ERP) system adoption on the profitability of manufacturing firms in Plateau State. Employing a quasi-experimental research design and panel regression analysis, the research analyzes financial data spanning 12 years, including pre- and post-implementation periods. In general, the results indicate that ERP adoption has a beneficial...

Dec, 2025 pp. 323-335

44

Research Article DOI: 10.67862/nahj.2026.0bsq0ii4

Effect of forensic Accounting Techniques on fraud prevention in Plateau State (A Study of Plateau State Internal Revenue Service)

Folorunsho Florence^*, Damul Mikat Bulus, Dr. Nyahas Samson Iliya

The study examined the effect of Forensic Accounting Techniques on Fraud Prevention in Plateau State Internal Revenue Service, Nigeria. The population is the staff of Plateau State Internal Revenue Service. The service has a total population of 376 staff. Taro Yamane formula for sample size determination was used to ascertain the sample size for this study to be 194. The study employed the use of ...

Jul, 2026 pp. 324-335

45

Research Article DOI: 10.67862/nahj.2026.9qpm39t7

Internal Audit Function and Investment Efficiency in Nigerian Manufacturing Companies

CHIDINMA ASUZU^*, Maimako Livinus Nkuri, Daniel Orsaa Gbegi

This study examined the relationship between Internal Audit Function (risk management, internal control, governance) and Investment Efficiency in Nigerian manufacturing companies. Globally, investment efficiency is recognized as vital in the financial success and sustainability of businesses across various industries. Despite this recognized importance, there is scant research specifically examini...

Jul, 2026 pp. 336-385

46

Research Article DOI: 10.67862/nahj.2025.gdtp9jx6

Impact of Economic Volatility on Policyholders Attitude towards Purchase of Insurance Policies in Plateau State

Iliya Sharon Zakka^*, Chibuisi Chigozie, Mallo Wilfred Bulus, Salifu David Ochimana

The assessment of policyholders’ attitude towards the purchase of insurance policies during economic volatility is one of the major objectives of insurance industry in Nigeria. The fear of perceived economic downturns shapes consumer preferences regarding different types of insurance policies which results to decline in insurance policy purchases, loss of trust, dissatisfaction, policy cancellatio...

Dec, 2025 pp. 336-349

47

Research Article DOI: 10.67862/nahj.2026.v9fs9kud

EFFECT OF INTERNAL AUDIT QUALITY ON THE FINANCIAL ACCOUNTABILITY OF THE MINISTRY OF FINANCE, PLATEAU STATE, NIGERIA

HARUNA ADAMU^*, Samuel U. Iyuwa

This study examined the effect of internal audit quality on the financial accountability of the Ministry of Finance, Plateau State, Nigeria. This study adopted a descriptive survey research design, targeting a population of 528 staff across key departments of the Ministry of Finance, Plateau State. Using the Taro Yamane formula, a sample of 228 respondents was selected using stratified random samp...

Jul, 2026 pp. 354-366

48

Research Article DOI: 10.67862/nahj.2026.fnk4qe65

Effect of International Public Sector Accounting Standards (IPSAS) on Financial Reporting in the Nigerian Public Sectors: A Study of University of Jos

Saidu Jibrin Adams^*, Dr. Nyahas Samson Iliya, Prof. A Okwoli

This study examined the effect of International Public Sector Accounting Standards (IPSAS) on financial reporting in the Nigeria Public Sector, a study of the University of Jos, Jos Plateau State. The population of this study is number of senior staff of Bursary Department of the University of Jos which amounts to 152. The population is the senior staff of Bursary Department of the University of J...

Jul, 2026 pp. 367-385

49

Research Article DOI: 10.67862/nahj.2026.yy3v89ad

THE ROLE OF TAX INCENTIVE ON SUSTAINABILITY DISCLOSURES AND PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Dr. Nyahas Samson Iliya^*, MARK DAMEN

The study examined the moderating effects of tax incentive on the relationship between sustainability disclosure and the performance of listed manufacturing firms on the Nigeria Exchange Group from 2015-2024. The motivation behind this study are, limitation in Empirical evidence and the use of tax incentive as a policy tool for sustainability disclosure among manufacturing firms.The study content ...

Jul, 2026 pp. 386-415

50

Research Article DOI: 10.67862/nahj.2026.7vh9v7m5

EFFECT OF AUDITOR INDUSTRY SPECIALIZATION AND AUDIT TENURE ON CASH-BASED EARNINGS MANAGEMENT OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

ROSE SAKA^*, IPEVNOR, J.M. (PhD), GWA Patrick D. (PhD)

ABSTRACT This study empirically asserted the effect of auditor industry specialization and audit tenure on cash-based earnings management of quoted manufacturing companies in Nigeria. The fact that the study relied on pasted events, the ex-post facto research design was adopted for this research. The population of the study comprised 72 quoted manufacturing companies in Nigeria between 2009 and 20...

Aug, 2026 pp. 416-434