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Browse the most recent issue of the Nigerian Accounting Horizon Journal, Unijos.

Volume 10, Issue 2

Published: December 2025
14 Articles
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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...
38 80
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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...
82 82
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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...
36 75
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An Evaluation of Forensic Accounting Techniques on Public Funds Management in Nigeria

Timkat, Nanmak Peter, Salvation Joshua Selven
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,...
45 83
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Impact of Risk Management on the Growth of Insurance Business in Nigeria

Mabur Zumbung Danladi , Anna Nanchin Christopher Fakah, Ishaku Longji Jan
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...
44 79
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Effect of Internal Control System on Fraud Control of Deposit Money Banks in Plateau State

Mabur Zumbung Danladi , Anna Nanchin Christopher Fakah, Ishaku Longji Jan
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...
56 77
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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...
37 116
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Effects of Anti-Competitive Practices on the Profitability of Hotels in Plateau State

Florence Onororakpoene Otuagoma, Mary A. Ogenyi, Ambrose A. Okwoli
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...
40 85
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The Role of Forensic Accounting in Fraud Control in the Nigerian Public Sector: Risk Assessment Practices.

Bitrus Y. Alfred, Okwoli A. Ambrose, 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...
26 74
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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...
37 81
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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...
34 78
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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...
30 76
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The Effect of ERP System Adoption on the Profitability of Manufacturing Firms in Plateau State, Nigeria

Kutus Martins Oloruntoba, Victor Ogu, Samson Okpanachi Daniel
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...
32 76
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Impact of Economic Volatility on Policyholders Attitude towards Purchase of Insurance Policies in Plateau State

Chibuisi Chigozie, Mallo Wilfred Bulus, Iliya Sharon Zakka, 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...
33 85
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