Vol. 11, No. 1 (2026) Jul 2026
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...
Vol. 11, No. 1 (2026) Jul 2026
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...
Vol. 11, No. 1 (2026) Jul 2026
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-s...
Vol. 11, No. 1 (2026) Jul 2026
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 whi...
Vol. 11, No. 1 (2026) Jul 2026
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 p...
Vol. 11, No. 1 (2026) Jul 2026
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 obligation...
Vol. 11, No. 1 (2026) Jul 2026
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-s...
Vol. 11, No. 1 (2026) Jul 2026
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...
Vol. 11, No. 1 (2026) Jul 2026
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 s...
Vol. 11, No. 1 (2026) Jul 2026
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...
