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Ambrose A. Okwoli

Department of Accounting, University of Jos

4 Publications

Publications 4

1
Research Article Vol. 10, Issue 2

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 ris...

Dec, 2025 Vol. 10, Issue 2
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2
Research Article Vol. 10, Issue 2

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 ho...

Dec, 2025 Vol. 10, Issue 2
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3
Research Article Vol. 10, Issue 1

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. T...

Oct, 2025 Vol. 10, Issue 1
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4
Research Article Vol. 10, Issue 1

Effect of Internal Control System and Financial Accountability in Deposit Money Banks in Nigeria

Judith Iko-ojo Enemali*, Ambrose A. Okwoli

The motivation for this research emanated from the need to curb unethical practices happening in the banking industry. The aim of the study is to determine the role of internal control system on financial accountability in Deposit Money Banks in Nigeria. Primary data was used for the study with the aid of questionnaire generated in a 4 Likert sc...

Jul, 2025 Vol. 10, Issue 1
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