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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 1

Influence of Taxation on the Nigerian Economic Growth

Authors: Nandak Godwill Yadok, Ruth Nguavese Yusuf, Obafemi Olutokumbo Tunde
The constant collapse of the Nigerian economy due to inadequate finance on the side of government calls for the urgent attention of researchers. The aim of this study is to examine the influence...
32 73
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October 15, 2025 Volume 10 | Issue 1

Effect of Audit Committee Characteristics on Environmental Disclosure of Oil and Gas Companies in Nigeria

Authors: Mathias Joel, Ayuba Sabiya, Abdullahi Ahmed
This study analysed the effect of Audit committee characteristics on the environmental disclosure of oil and gas companies in Nigeria. The study's population includes all the oil and gas firms...
41 90
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October 15, 2025 Volume 10 | Issue 1

Determinants of Integrated Reporting Practices among Listed Agricultural Firms in Nigeria.

Authors: Saidu Ibrahim Halidu, Abdullahi Yau Usman , Saidu Amina Umar
Accounting profession has continued to face challenges on how to enhance the decision usefulness of financial reports. The profession has risen to this challenge by trying to provide additional...
31 68
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October 15, 2025 Volume 10 | Issue 1

Board Governance and Corporate Sustainability Disclosure. The Moderating Effect of Foreign Managerial Ownership: Evidence from Nigerian Listed Firms

Authors: Suleiman Habu, Abdulkadir Madawaki
The study investigated the relationship between board characteristics and sustainability disclosure (SD) among Nigerian listed firms, with the moderating effect of foreign managerial ownership for...
29 68
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October 15, 2025 Volume 10 | Issue 1

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

Authors: 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...
38 76
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October 15, 2025 Volume 10 | Issue 1

Managerial Ownership and Audit Committee Expertise on Market Value of Listed Consumer Goods Firms in Nigeria

Authors: Arumona Jonah Okpe
Studies have shown that the market value of consumer goods firms has not been optimal and a subject of controversy among scholar. This study therefore examined the individual effects of managerial...
27 73
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October 15, 2025 Volume 10 | Issue 1

Structural Capital, Relational Capital and Firm Value of Listed Consumer Goods Companies in Nigeria

Authors: ANTHONY Chika, SAMUEL Iyere, ABUBAKAR Halimatu
The study examines the effect of structural and relational capital on the firm value of listed consumer goods companies in Nigeria from 2014 to 2023. Using longitudinalresearch design, firm value...
25 129
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