Volume 10 (2025)

1

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

2

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

3

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

4

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

5

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

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 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

8

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

9

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

10

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

11

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

12

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

13

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

14

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

15

Research Article

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. This study explores the impact of board independen...

Oct, 2025 pp. 160-172

16

Research Article

Influence of Taxation on the Nigerian Economic Growth

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 of taxation on the Nigerian economic growth. To achieve these objectives, the correlational research design was adopted, the study covers a period of 14 years (2011- 2024). The study utilized secondary...

Jul, 2025 pp. 114-124

17

Research Article

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

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 quantitative approach and cross-sectional research design, survey method of data collection and a self-selection (convenience) sampling technique. Primary data was collected through questionnaire. The p...

Jul, 2025 pp. 173-190

18

Research Article

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

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 research design. The adoption of the ex-post facto design was justified by the reliance on data obtained from secondary sources. The study population comprised of 21 consumer goods companies listed on th...

Jul, 2025 pp. 125-137

19

Research Article

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

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. The population of the study cover some selected churches in Jos Metropolis. This consists of 230 staff of COCIN headquarters, 150 staff of Baptist Seminary and 285 staff of Catholic seminary. All tota...

Jul, 2025 pp. 147-159

20

Research Article

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

Anna Nanchin Christopher Fakah^*, Henrieta 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 annual reports and financial statements of 42 purposively selected listed financial firms in Nigeria from 2012 to 2022. The data was analyzed using descriptive statistics, correlation analysis, and mul...

Jul, 2025 pp. 138-146

21

Research Article

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

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 cross sectional approach grounded in positivist philosophy, the study explores the relationship between intellectual capital and financial performance. Intellectual capital is measured using Human Capital ...

Jul, 2025 pp. 1-13

22

Research Article

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

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 registered on the Nigerian Exchange Group (NGX), Employing purposive sampling methods, the research selected twenty oil and gas companies that provided data for the study from 2015 to 2024. The research ...

Jul, 2025 pp. 99-113

23

Research Article

Determinants of Integrated Reporting Practices among Listed Agricultural Firms in Nigeria

Saidu Ibrahim Halidu^*, Abdullahi Yau Usman, Muhammad Yusuf Shuaibu, 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 information in what are more generically referred to as sustainability reports, but which are gradually being integrated with “traditional” reports. The foremost goal of integrated reporting (IR) is to ...

Jul, 2025 pp. 81-98

24

Research Article

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

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 five years (2018 – 2022) with a total population of 157 listed firms. The study used a stratified sample technique to arrive at the sample size of 106 listed firms covering five years with 530 firm ye...

Jul, 2025 pp. 60-80

25

Research Article

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

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 financial accountability in Deposit Money Banks in Nigeria. Primary data was used for the study with the aid of questionnaire generated in a 4 Likert scale. Simple Linear Regression was used to test ea...

Jul, 2025 pp. 40-59

26

Research Article

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

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 ownership and audit committee expertise on firm performance on the market value of consumer goods firms in Nigeria. To achieve these objectives, longitudinal panel research design was employed. Deploying...

Jul, 2025 pp. 28-39

27

Research Article

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

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 was measured by Tobins Q, and panel multiple regression analysis was employed to assess the relationships. The findings reveal that structural capital efficiency has a positive and significant effect ...

Jul, 2025 pp. 14-27