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ISSN: 2006-1013
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Browse the latest research published in the Nigerian Accounting Horizon Journal, Unijos.

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Found 27 articles.

October 15, 2025 Volume 10 | Issue 2

Impact of Risk Management on the Growth of Insurance Business in Nigeria

Authors: 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...
45 79
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October 15, 2025 Volume 10 | Issue 2

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

Authors: 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,...
46 83
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October 15, 2025 Volume 10 | Issue 2

External Debt Servicing, External Reserves and Economic Growth in Nigeria

Authors: 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...
37 75
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October 15, 2025 Volume 10 | Issue 2

Effect of Personal Income Tax Evasion on Infrastructural Development and Government Accountability in Plateau State of Nigeria

Authors: 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...
83 82
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October 15, 2025 Volume 10 | Issue 1

Effect of Intellectual Capital on Financial Performance of Listed Fintech Companies in Nigeria

Authors: Abdulazeez E. Ismaila, Suleiman A .S Aruwa, Jacob O. Ame
This study examines the effect of intellectual capital on the financial performance of listed fintech companies in Nigeria from 2014 to 2023. Employing an ex-post-facto research design with a...
33 76
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October 15, 2025 Volume 10 | Issue 1

Ethics as a Moderator on Knowledge Requirement of Accountants and Fraud Risk Assessment in Nigerian Public Sector

Authors: Agnes Ibenre Nyor, Samuel Eniola Agbi, Samuel Joshua , Mohammed Nma Ahmed , Lateef Olumide Mustapha
This paper discussed the moderating effect of professional ethics on knowledge requirement of accountants and fraud risk assessment in Nigerian public sector. The research was carried out using...
35 110
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October 15, 2025 Volume 10 | Issue 1

Corporate Board Independence and Profitability of Listed Deposit Money Banks in Nigeria: A Generalized Method of Moments Approach

Authors: Yakubu, Bala Zakari, A. A. Okwoli, Y. G. 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...
34 82
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October 15, 2025 Volume 10 | Issue 1

Effect of Rationalization, Opportunities, Pressure on Corruption in Baptist, COCIN and Catholic Seminary Jos, Plateau State

Authors: Ishaku Longji Jan, Benle Yohanna Riden, Bernard Soepding Alkali, Bako Elisha Danazumi, Patience Sendi
The study evaluates the effectiveness of rationalization, opportunity, and pressure in combating corruption in worship places in Nigeria. The study employed a field survey that is cross sectional....
25 82
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October 15, 2025 Volume 10 | Issue 1

Effect of Foreign Ownership on the Value of Listed Financial Firms in Nigeria

Authors: Anna Nanchin Christopher Fakah, Henrietta Fakah, Innocent Felix Dahel
This study examines the effect of foreign ownership on the value of listed financial firms in Nigeria. The study employs ex post facto research design. The study utilizes secondary data from the...
26 73
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October 15, 2025 Volume 10 | Issue 1

Effect Of Board Attributes on Profitability of Listed Consumer Goods Companies in Nigeria

Authors: Anna Nanchin Christopher Fakah, Henrieta Fakah, Ishaku Longji Jan
This study examines the effect of Board Attributes that influences profitability of listed consumer goods in Nigeria. The study employed a quantitative research approach using an ex post facto...
29 108
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