Volume 11 (2026)

1

Research Article DOI: 10.67862/nahj.2026.7vh9v7m5

EFFECT OF AUDITOR INDUSTRY SPECIALIZATION AND AUDIT TENURE ON CASH-BASED EARNINGS MANAGEMENT OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

ROSE SAKA^*, IPEVNOR, J.M. (PhD), GWA Patrick D. (PhD)

ABSTRACT This study empirically asserted the effect of auditor industry specialization and audit tenure on cash-based earnings management of quoted manufacturing companies in Nigeria. The fact that the study relied on pasted events, the ex-post facto research design was adopted for this research. The population of the study comprised 72 quoted manufacturing companies in Nigeria between 2009 and 20...

Aug, 2026 pp. 416-434

2

Research Article DOI: 10.67862/nahj.2026.0bsq0ii4

Effect of forensic Accounting Techniques on fraud prevention in Plateau State (A Study of Plateau State Internal Revenue Service)

Folorunsho Florence^*, Damul Mikat Bulus, Dr. Nyahas Samson Iliya

The study examined the effect of Forensic Accounting Techniques on Fraud Prevention in Plateau State Internal Revenue Service, Nigeria. The population is the staff of Plateau State Internal Revenue Service. The service has a total population of 376 staff. Taro Yamane formula for sample size determination was used to ascertain the sample size for this study to be 194. The study employed the use of ...

Jul, 2026 pp. 324-335

3

Research Article DOI: 10.67862/nahj.2026.yy3v89ad

THE ROLE OF TAX INCENTIVE ON SUSTAINABILITY DISCLOSURES AND PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Dr. Nyahas Samson Iliya^*, MARK DAMEN

The study examined the moderating effects of tax incentive on the relationship between sustainability disclosure and the performance of listed manufacturing firms on the Nigeria Exchange Group from 2015-2024. The motivation behind this study are, limitation in Empirical evidence and the use of tax incentive as a policy tool for sustainability disclosure among manufacturing firms.The study content ...

Jul, 2026 pp. 386-415

4

Research Article DOI: 10.67862/nahj.2026.64dgo6pj

THE RELATIONSHIP BETWEEN RELIGIOSITY AND PREVENTION OF EMPLOYEE-RELATED FRAUD IN PLATEAU STATE’S WORKPLACE

Christy Elisha Davou, Samuel U. Iyuwa^*, Samson Okpanachi Daniel

The study examined the the relationship between religiosity and prevention of employee-related fraud in Plateau State’s workplace. This study adopted and developed the Big Four Religiosity Dimensions model into fraud management for the prevention of fraud in the Nigerian workplace. Statistical Packages for Social Science (SPSS 26) was used to analyze the data utilizing a correlational design and m...

Jul, 2026 pp. 307-323

5

Research Article DOI: 10.67862/nahj.2026.v9fs9kud

EFFECT OF INTERNAL AUDIT QUALITY ON THE FINANCIAL ACCOUNTABILITY OF THE MINISTRY OF FINANCE, PLATEAU STATE, NIGERIA

HARUNA ADAMU^*, Samuel U. Iyuwa

This study examined the effect of internal audit quality on the financial accountability of the Ministry of Finance, Plateau State, Nigeria. This study adopted a descriptive survey research design, targeting a population of 528 staff across key departments of the Ministry of Finance, Plateau State. Using the Taro Yamane formula, a sample of 228 respondents was selected using stratified random samp...

Jul, 2026 pp. 354-366

6

Research Article DOI: 10.67862/nahj.2026.9qpm39t7

Internal Audit Function and Investment Efficiency in Nigerian Manufacturing Companies

CHIDINMA ASUZU^*, Maimako Livinus Nkuri, Daniel Orsaa Gbegi

This study examined the relationship between Internal Audit Function (risk management, internal control, governance) and Investment Efficiency in Nigerian manufacturing companies. Globally, investment efficiency is recognized as vital in the financial success and sustainability of businesses across various industries. Despite this recognized importance, there is scant research specifically examini...

Jul, 2026 pp. 336-385

7

Research Article DOI: 10.67862/nahj.2026.fnk4qe65

Effect of International Public Sector Accounting Standards (IPSAS) on Financial Reporting in the Nigerian Public Sectors: A Study of University of Jos

Saidu Jibrin Adams^*, Dr. Nyahas Samson Iliya, Prof. A Okwoli

This study examined the effect of International Public Sector Accounting Standards (IPSAS) on financial reporting in the Nigeria Public Sector, a study of the University of Jos, Jos Plateau State. The population of this study is number of senior staff of Bursary Department of the University of Jos which amounts to 152. The population is the senior staff of Bursary Department of the University of J...

Jul, 2026 pp. 367-385

8

Research Article DOI: 10.67862/nahj.2026.ayf9islp

INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

Abubakar Yusuf^*, Daniel Orsaa Gbegi

Procurement fraud continues to undermine public financial management across many developing economies, with Nigeria's public sector being particularly vulnerable. This study examined the internal audit effectiveness and procurement fraud detection in the Nigerian Public Sector. Using a mixed-methods research design, the study draws on primary data collected from 280 respondents comprising internal...

Jul, 2026 pp. 289-306

9

Research Article DOI: 10.67862/nahj.2026.kk7cos5i

Internal Control System Effectiveness and Procurement Fraud Prevention in the Public Health Sector: Evidence from Nigeria

Dongo, Samuel Moses^*, Martins Kutus, Daniel Orsaa Gbegi

This paper examines internal control system effectiveness and procurement fraud prevention in the public health sector: Evidence from Nigeria. For the purpose of this study, survey research design method was adopted. As far as data was concern, primary source of data was adopted through the issuance of a well-structured 5-point Likert scale Questionnaire. A total of Four (4) Hypotheses were tested...

Jul, 2026 pp. 140-155

10

Research Article DOI: 10.67862/nahj.2026.bu87nlm7

EFFECT OF FORENSIC ACCOUNTING TECHNIQUES ON ELECTRONIC EVIDENCE FOR FRAUD PROSECUTION IN DEPOSIT MONEY BANKS

Daniel Youmven^*, Yohanna Gyang Jugu

This study examined the effect of Forensic Accounting Techniques on Electronic Evidence for fraud prosecution in Deposit Money banks of Plateau State. This study adopted the descriptive survey research. Population consists of six Deposit Money Banks within Jos metropolis, Plateau State comprising of First Bank, UBA, Guaranty Trust Bank, Access Bank, Keystone Bank and Zenith Bank to represent the p...

Jul, 2026 pp. 171-189

11

Research Article DOI: 10.67862/nahj.2026.yr452fov

EFFECT OF FINTECH ADOPTION ON THE LIQUIDITY OF INSURANCE FIRM IN NIGERIA

Agbo Henry, Onyike^*, Dr. Nyahas Samson Iliya

This study investigated the effect of FinTech adoption on the liquidity of insurance firms in Nigeria, with a focus on ATM, POS, Web Pay, and Mobile Pay transactions as proxies for digital adoption. Liquidity is measured using the current ratio, capturing firms’ ability to meet short-term obligations. Using a quantitative, explanatory panel data approach, data were collected from 15 Nigerian Excha...

Jul, 2026 pp. 106-122

12

Research Article DOI: 10.67862/nahj.2026.ahi1bzc0

EFFECTS OF FORENSIC ACCOUNTING TECHNIQUES ON FRAUD INVESTIGATION EFFECTIVENESS IN PLATEAU STATE MDAS

Onimisi Mahmud Gabriel^*, Yohanna Gyang Jugu

This study examined the effects of forensic accounting techniques on fraud investigation effectiveness within the Internal Audit Units of Ministries, Departments and Agencies (MDAs) in Plateau State, Nigeria. The study was based on a population of 132 heads of Auditing and audit staff in the sixty-six (66) MDAs, and a sample size of 99 were selected using Taro Yamane formula. A survey design was a...

Jul, 2026 pp. 123-139

13

Research Article DOI: 10.67862/nahj.2026.ceapyv5y

Environmental Accounting readiness of SMEs: Barriers to Adoption and Digital solutions in Plateau State

Shagah Blessing^*, Dr. Nyahas Samson Iliya

This study examined the environmental accounting readiness of small and medium enterprises (SMEs) in Plateau State, with specific focus on barriers to adoption and digital solutions. A cross-sectional survey research design was adopted. The population comprised 15,250 SMEs in Plateau State, from which a sample size of 390 respondents was determined using the Yamane formula. Data were collected thr...

Jul, 2026 pp. 44-59

14

Research Article DOI: 10.67862/nahj.2026.vopwdz7r

EFFECT OF FORENSIC ACCOUNTING EVIDENCE ON FINANCIAL ACCOUNTABILITY: A STUDY OF THE OFFICE OF THE AUDITOR GENERAL ABUJA.

habila ezekiel^*, Daniel Orsaa Gbegi, Dr. Maimako Livinus

This study examines the effect of forensic accounting evidence on financial accountability, with specific reference to the Office of the Auditor-General in Abuja, Nigeria. It seeks to determine how forensic accounting techniques—such as fraud detection, litigation support, and investigative auditing—enhance transparency, accountability, and the reliability of financial reporting within the public ...

Jul, 2026 pp. 1-24

15

Research Article DOI: 10.67862/nahj.2026.voj8w957

The Mediating Role of Inflation in the Relationship Between Cash Flow and Share Price of Listed Deposit Money Banks in Nigeria

Zephaniah Liuraman^*

This study examined the mediating effect of inflation on cash flow and share price of listed deposit money banks in Nigeria. Correlation research design was adopted to define the structure and strategy of the study, while the target population was all deposit money banks listed on the Nigeria Exchange Group as at 31st December, 2024 which were 14 in number. Out of the 14 banks 11 were purposively ...

Jul, 2026 pp. 227-239

16

Research Article DOI: 10.67862/nahj.2026.udbw8fuj

THE IMPACT OF CIRCULAR ECONOMY MODELS IN ENHANCING SOLID WASTE MANAGEMENT EFFICIENCY IN MUNICIPAL SYSTEMS: EVIDENCE FROM PLATEAU STATE, NIGERIA

Joy Elaigwu^*, Lukman Jimoh Rahim

This study examined the effect of circular economy models on solid waste management efficiency in municipal systems in Plateau State, Nigeria. Specifically, the study investigated the influence of refuse, reduce, reuse, recycle, rethink, and repair practices on waste management efficiency. A descriptive survey research design was adopted, and data were collected from 52 respondents using a structu...

Jul, 2026 pp. 240-272

17

Research Article DOI: 10.67862/nahj.2026.0eswk8yv

IMPACT OF FINANCIAL ACCOUNTING LITERACY ON THE SUSTAINABILITY OF SMALL AND MEDIUM ENTERPRISES (A CASE STUDY OF YOBE STATE)

JOHN IBRAHIIM^*, Prof. Mrs. Saratu Jim-Suileman

The study examined the Impact of Financial Accounting Literacy on the sustainability of Small and Medium Enterprises (A case study of Yobe State). The researcher conveniently selected 130 out of the overall population as the sample size which comprise 25 block businesses, 20 sachet water businesses and 10 bakery businesses, 20 tailoring businesses, 15 poultry farm and 40 provision store a total of...

Jul, 2026 pp. 273-287

18

Research Article DOI: 10.67862/nahj.2026.1obnkm0x

Effect of Ownership Structure on the Financial Reporting Quality by Quoted Insurance Companies in Nigeria

JANET ONAYI^*, Dr. Nyahas Samson Iliya

Abstract This study investigates the effect of ownership structures on financial reporting quality of insurance firm in Nigeria, focusing on management ownership, institutional ownership and ownership concentration. The primary objective is to examine the effect of ownership structure on the quality of financial reporting using the Generalized Method of Moments approach. A sample of 100 observatio...

Jul, 2026 pp. 190-206

19

Research Article DOI: 10.67862/nahj.2026.t8yit37h

EFFECTS OF FINTECH-BASED LENDING AND FINANCIAL INCLUSION IN NIGERIA

Timdi Joseph Nkat^*, Ibrahim Othman Ahmed

This study examined the effect of fintech-based lending on financial inclusion in Nigeria with particular emphasis on the roles of digital financial literacy, internet penetration and digital financial infrastructure. A correlational and causal research design was adopted by utilizing secondary data obtained from credible sources such as the Central Bank of Nigeria, Enhancing Financial Innovation ...

Jul, 2026 pp. 6

20

Research Article DOI: 10.67862/nahj.2026.a3aatb9a

Cryptocurrency Transactions, Tax Compliance and Regulatory Frameworks in Nigeria

Peters Ade Sanni^*, Ruth Anyalewa Haruna Ph.D

Cryptocurrency growth in Nigeria offers opportunities but is constrained by weak reporting, decentralization, and limited capacity, affecting compliance and revenue. This study examined the effects of cryptocurrency transactions and regulatory frameworks on tax compliance in Nigeria. Using a cross-sectional survey design, data were collected from 400 respondents comprising cryptocurrency users, tr...

Jul, 2026 pp. 25-43

21

Research Article DOI: 10.67862/nahj.2026.jfey7kmg

Assessing the Effect of Sustainability Reporting on the Financial Performance of Listed Oil and Gas Companies in Nigeria

Henry Habila^*, Lukman Jimoh Rahim

The oil and gas sector in Nigeria is confronted with major challenges that are undermining its financial performance. Substantial costs for environmental cleanup, rising operational expenses, mandatory community development commitments, and growing requirements for sustainability reporting are all placing significant strain on companies. These issues are impeding growth and creating conflicts with...

Jul, 2026 pp. 78-105

22

Research Article DOI: 10.67862/nahj.2026.vz0sftd2

Impact of Computerized Accounting System on Financial Reporting Accuracy Accuracy. A study of Access Bank PLC. (Jos Branch?

Chinenye Vivian^*, Edeh Sarah

This study examines the impact of computerized accounting systems on financial reporting accuracy, emphasizing improvements in reliability, timeliness, and quality of financial information. The increasing adoption of information technology in accounting practices has transformed traditional manual systems, enhanced efficiency and reducing human error (Romney & Steinbart, 2020). A quantitative rese...

Jul, 2026 pp. 156-170

23

Research Article DOI: 10.67862/nahj.2026.79fdrp58

Determinants of share price of quoted insurance companies in Nigeria

EMMANUEL DANIEL^*, Sarkinkwambo Suleiman, Ephraim Sunday

This study investigates the determinants of share price of quoted insurance companies in Nigeria. The Nigerian insurance sector plays a vital role in financial intermediation but has recorded relatively low stock market performance compared to other financial institutions. Using an ex-post facto and panel research design, the study analyzed data from sixteen listed insurance companies between 2013...

Jul, 2026 pp. 207-226