YG

Yohanna Gyang Jugu

University of Jos

juguy@unijos.edu.ng
4 Publications

Publications 4

1
Research Article Vol. 11, Issue 1

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...

Jul, 2026 Vol. 11, Issue 1
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2
Research Article Vol. 11, Issue 1

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 selecte...

Jul, 2026 Vol. 11, Issue 1
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3
Research Article Vol. 10, Issue 2

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 distr...

Dec, 2025 Vol. 10, Issue 2
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4
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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