Volume 10, Issue 2 (December)

1

Research Article

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 distribution was based. Primary data was employed and ...

Dec, 2025 pp. 191-200

2

Research Article

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 Yamane (1967) sample size determination, the sample size for the study was 396 for a population of 42,421. The data for the study were obtained through the administration of a structured questionnaire ...

Dec, 2025 pp. 201-210

3

Research Article

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 the study, and empirical investigation was carried out on the sample size covering the period of 15 years (2008-2022) and real GDP was used as an indicator of economic growth, while external debt servi...

Dec, 2025 pp. 211-220

4

Research Article

An Evaluation of Forensic Accounting Techniques on Public Funds Management in Nigeria

Timkat Nanmak Peter^*

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, and the prevention of financial mismanagement in the public sector. Using a mixed-methods approach, the study examined the relationship between forensic accounting techniques and public funds managemen...

Dec, 2025 pp. 221-230

5

Research Article

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...

Dec, 2025 pp. 231-243

6

Research Article

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

7

Research Article

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 exte...

Dec, 2025 pp. 260-271

8

Research Article

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 ...

Dec, 2025 pp. 272-279

9

Research Article

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 d...

Dec, 2025 pp. 280-287

10

Research Article

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), a...

Dec, 2025 pp. 288-300

11

Research Article

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 bu...

Dec, 2025 pp. 301-311

12

Research Article

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 hin...

Dec, 2025 pp. 312-322

13

Research Article

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

Samson Okpanachi Daniel^*, Kutus Martins Oloruntoba, 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 beneficia...

Dec, 2025 pp. 323-335

14

Research Article

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 cancell...

Dec, 2025 pp. 336-349