International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF)

2018 - 2022

Current editor(s): Ijoema Anasa and Ochuko Jeff Odesa

From The Institute of Chartered Accountants of Nigeria (ICAN)
Bibliographic data for series maintained by Daniel Akanbi ().

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Volume 11, issue 1, 2022

AUDITORS’ INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANK IN NIGERIA pp. 1-18

Ezekiel Oyerogba, Rufus I. Akintoye and Abisola Akinola

ENVIRONMENTAL COST AND MARKET SHARE OF LISTED MANUFACTURING COMPANIES IN NIGERIA pp. 19-34

Worimegbe, Temitope Mariam

FIRM-SPECIFICATTRIBUTES AND EARNINGS MANAGEMENT: DOES SIZE REALLY MATTERAS A MODERATING VARIABLE INNIGERIAN BANKS? pp. 35-55

Sunday Olugboyega KAJOLA, Adekunle Adeyemi, Abiola Akanbi TONADE and Jayeola Olabisi

MONETARY POLICY RATE AND ENTREPRENEURSHIP DEVELOPMENT IN NIGERIA: AN APPLICATION OF GRANGER CAUSALITY TEST AND INNOVATIVE ACCOUNTING APPROACH pp. 56-65

Adamu Hassan and Maryam A. Koko

INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF CONSUMER GOODS LISTED FIRMS IN NIGERIA pp. 94-110

Aminat Olayinka OLOHUNLANA, Antonia Taye ODELEYE and Wakeel Atanda ISOLA

OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF LISTED COMPANIES IN NIGERIA pp. 111-132

Efafosa Ogboro and Nosakhare Peter OSAZUWA

Volume 10, issue 2, 2021

COVID-19, WORK DISRUPTION, COST INCREASES AND THE IMPERATIVE OF COST MANAGEMENT STRATEGIES IN ORGANIZATIONS: A CONCEPTUAL SYNTHESIS pp. 1-22

Idowu Eferakeya

CORPORATE GOVERNANCE AND INTEGRATED REPORTING: EVIDENCE FROM SELECTED LISTED COMPANIES IN NIGERIA pp. 23-48

Ini E. Udofia, Semiu. B. Adeyemi and Omowunmi J. Ogunleye

CORRELATE OF ENVIRONMENTAL SUSTAINABILITY DISCLOSURES IN NIGERIA: A PERCEPTUAL APPROACH pp. 49-63

Ajape, Kayode Mohammed, Adeyemi, Semiu Babatunde and Omolehinwa, Eddy Olajide

CORPORATE TAX MIX AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA pp. 64-84

Iormbagah, Jacob Aondohemba, Mary-Fidelis Abiahu and Ibiam, Oti

LEGAL AND ACCOUNTING IMPLICATIONS OF BANKRUPTCY TO BUSINESSES IN NIGERIA pp. 85-97

Femi Oladele, Chidimma Stephanie Egwenu and Temiloluwa Oyeladun Akinsola

Volume 10, issue 1, 2021

CORPORATE BOARD DYNAMICS AND CLASSIFICATION SHIFTING OF EARNINGS MANAGEMENT IN EMERGING ECONOMIES pp. 1-18

Hope Ifeoma Orjinta and Emma i. Okoye

IMPAIRMENT ACCOUNTING PRACTICE AND FINANCIAL REPORTING REGULATORY SUPPORT IN NIGERIA: THE VIEW OF FINANCIAL REPORTING ACCOUNTANTS pp. 19-40

Innocent Okwuosa

THE CHALLENGES OF MANAGING RISKS BY BANKS IN THE FINANCING OF SMALL AND MEDIUM TEXTILE FIRMS IN NIGERIA pp. 41-61

Sunny Oteteya Temile, Lucky Izobo Enakirerhi and Dubem Victor Enaruna

AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL REPORTING LAG IN NIGERIA pp. 62-73

Dheseviano Emiaso and Efesiri Peter-Mario Efenyumi

EFFECT OF BOARD DIVERSITY ON FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA pp. 74-87

Innocent Augustine Nwaorgu and Jacob Aondohemba Iormbagah

CHRISTIAN RELIGIOUS FOOTPRINTS ON ACCOUNTING pp. 88-105

Etumudon Asien

Volume 09, issue 2, 2020

MICRO-FINANCE AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN MAKURDI METROPOLIS pp. 1-17

Fanen Anande-kur and Avanenge Faajir

ENTREPRENEURIAL BEHAVIOUR, CHOICE OF FINANCE AND BUSINESS SIZE IN MAIDUGURI METROPOLIS pp. 18-29

Hauwa Aliyu Yamta and Opeyemi Kehinde Akinniyi

DOES EARNINGS MANAGEMENT AFFECT DIVIDEND POLICY? EVIDENCE FROM QUOTED DIVERSIFIED CONGLOMERATE COMPANIES IN NIGERIA pp. 30-45

Fodio M. I., Musa Hassan and Mamman Suleiman

THE INFLUENCE OF PERCEIVED SYSTEM OF JUSTICE, MAGNITUDE OF CONSEQUENCES AND SOCIAL CONSENSUS ON ETHICAL DECISION-MAKING AMONG PROFESSIONAL ACCOUNTANTS IN NIGERIA pp. 46-73

Collins Sankay Oboh

DETERMINANTS OF CLIENTS' INTENTION TO ADOPT TAKAFUL SERVICES IN GOMBE STATE pp. 74-84

Muhammad Musa Kirfi, Adamu Magaji Abubakar, Ibrahim Audu and Mukhtar Baba

ORGANISATIONAL COMPLEXITY AND EARNINGS MANAGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA: DOES INDUSTRY-SPECIALISED AUDITOR MATTER? pp. 85-103

Abubakar Ahmed and Madobi Sani Mahmud

IMPACT OF PUBLIC FINANCIAL MANAGEMENT REFORMS ON EXPENDITURE CONTROL IN FEDERAL TERTIARY INSTITUTIONS IN ADAMAWA STATE pp. 104-119

Adamu A. Shehu, Peter Teru and Bukar Musa

INFLUENCING FACTORS ON ACADEMIC PERFORMANCE IN BOWEN UNIVERSITY: THE PERCEPTIONS OF ACCOUNTING UNDERGRADUATE STUDENTS pp. 120-140

Olufolakemi Afrogha, Femi Oladele and Olatunde Wright

Volume 09, issue 1, 2020

PERCEPTION OF A ROLE IN SUSTAINABILITY REPORTING: THE CASE OF PROFESSIONAL ACCOUNTANTS IN NIGERIA pp. 1-17

Okwuosa I.

THE USAGE OF CUSTOMER ACCOUNTING AS A SOURCE OF SUSTAINABLE COMPETITIVE ADVANTAGE: SOME EVIDENCE FROM QUOTED MANUFACTURING COMPANIES IN NIGERIA pp. 18-46

Babajide Oyewo, Solabomi Ajibolade and Eddy Omolehinwa

HUMAN CAPITAL EFFICIENCY AND PROFITABILITY OF LISTED OIL AND GAS FIRMS IN NIGERIA pp. 47-68

Agbi Eniola Samuel, Popoola Abiodun and Edem Dorothy Patrick

THE MODERATING EFFECT OF CORPORATE GOVERNANCE ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL SERVICES COMPANIES IN NIGERIA pp. 69-89

Kabir Tahir Hamid and Mohammed Ibrahim

AUDIT COMMITTEE ATTRIBUTES AND INTELLECTUAL CAPITAL DISCLOSURE OF LISTED BANKS IN NIGERIA pp. 90-106

David Jerry Oziegbe and Inua Ofe

INTERNAL AUDIT FUNCTIONS OUTSOURCING VERSUS THE INDEPENDENCE OF THE EXTERNAL AUDITOR: SEPARATION OF STAFF OF AUDIT FIRM TO THE RESCUE? pp. 107-129

Okpara Enyinna

BOARD ATTRIBUTES AND TAX PLANNING OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA pp. 130-146

Zachariah Peter, Tahir Kabir Hamid and Mohammed Ibrahim

Volume 08, issue 2, 2019

INFORMAL SECTOR TAXPAYERS' PERCEPTION OF INFLUENCE OF GOVERNMENT ACCOUNTABILITY ON VOLUNTARY TAX COMPLIANCE AND THE MODERATING ROLE OF FISCAL EXCHANGE pp. 1-20

Julius Olatunde Otusanya, Babatunde Gbade Adeyeye and Lucky Ovienbor

CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS pp. 21-42

Edosa Aronmwan and Chinwuba Okafor

PUBLIC GOVERNANCE QUALITY AND PERSONAL INCOME TAX COMPLIANCE: EVIDENCE FROM ILORIN METROPOLIS, KWARA STATE, NIGERIA pp. 43-63

Mudathir Olanrewaju Salam

IMPACT OF FIRM ATTRIBUTES IN THE DETERMINATION OF CAPITAL STRUCTURE OF LISTED FOOD AND BEVEARGES FIRMS IN NIGERIA pp. 64-74

Mohammed Musa Bashir

FACILITATION OF FOREIGN DIRECT INVESTMENT: EVIDENCE FROM CROSS RIVER STATE, NIGERIA pp. 75-95

Lionel Effiom and Samuel Etim Edet

IMPACT OF SECTORAL ALLOCATION OF BANKS' CREDIT ON ECONOMIC GROWTH IN NIGERIA pp. 96-113

Stephen Alaba John and Rodiat Yetunde Lawal

CROSS BORDER BANKING AND BANK PERFORMANCE: THE NIGERIA CASE pp. 114-141

Joy Omeghie Osemwegie-Ero

QUESTING FOR A UNIFORM FINANCIAL REPORTING DATE IN NIGERIA pp. 142-157

Etumudon Asien

IMPACT OF MILLENNIUM DEVELOPMENT GOALS-MICROFINANCE SCHEME (MDGs-MFS) ON ENTREPRENEURIAL DEVELOPMENT OF YOUTHS IN FEDERAL CAPITAL TERRITORY, NIGERIA pp. 158-181

Abdulrasheed Balogun

Volume 08, issue 1, 2019

ENVIRONMENTAL ACCOUNTING DISCLOSURE PRACTICES IN ANNUAL REPORTS OF LISTED OIL AND GAS COMPANIES IN NIGERIA pp. 1-20

Ekubiat John Udo

CORPORATE GOVERNANCE ATTRIBUTES AND SOCIAL SUSTAINABILITY REPORTING pp. 21-37

Ofe Iwiyisi Inua and Ashinedu Anita Emeni

FROM SUSTAINABILITY TO INTEGRATED REPORTING- A PARADIGM SHIFT FOR NIGERIA'S GLOBAL COMPETITIVENESS pp. 38-49

Sunday Okaro, Gloria Okafor and Ezinmma Nnabuife

CORPORATE GOVERNANCE MECHANISMS AND SHARE PRICE VOLATILITY OF QUOTED FIRMS: INSIGHTS FROM NIGERIA pp. 50-58

Sunday Ogbeide and Esther Ikavbo Evbayiro-Osagie

THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION DISCLOSURES AND INVESTMENT DECISIONS OF LISTED FIRMS IN NIGERIA pp. 59-77

Trimisiu Tunji Siyanbola and Peter Ifeanyi Ogbebor

EFFECT OF BOARD ATTRIBUTES ON FINANCIAL PERFORMANCE OF QUOTED INSURANCE COMPANIES IN NIGERIA pp. 78-96

Araoye Felix and Olatunji Emmanuel

EFFECT OF AUDIT MARKET CONCENTRATION AND AUDITORS' ATTRIBUTES ON AUDIT QUALITY IN THE QUOTED NIGERIAN MANUFACTURING FIRMS pp. 97-110

Meshack Aggreh

AUDITORS' INDEPENDENCE AND QUALITY OF FINANCIAL REPORTING IN LISTED NIGERIAN MANUFACTURING COMPANIES pp. 111-128

Sunday Otuya

STRATEGIC COST MANAGEMENT AND ACCURACY OF COST INFORMATION IN SELECTED MANUFACTURING FIRMS IN LAGOS AND OGUN STATES, NIGERIA pp. 129-151

Ezekiel Adigbole

CAPITAL EXPENDITURE DECISIONS AND LONG TERM VALUE OF THE FIRM: EVIDENCE FROM NIGERIAN MANUFACTURING COMPANIES pp. 152-169

Uwem Etim Uwah