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International Journal of Accounting and Finance (IJAF)

2018 - 2019

Current editor(s): Ben Ukaegbu and Folorunsho Ajide

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

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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 Downloads
Julius Olatunde Otusanya, Babatunde Gbade Adeyeye and Lucky Ovienbor
CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS pp. 21-42 Downloads
Edosa Joshua Aronmwan and Chinwuba Okafor
PUBLIC GOVERNANCE QUALITY AND PERSONAL INCOME TAX COMPLIANCE: EVIDENCE FROM ILORIN METROPOLIS, KWARA STATE, NIGERIA pp. 43-63 Downloads
Mudathir Olanrewaju Salam
IMPACT OF FIRM ATTRIBUTES IN THE DETERMINATION OF CAPITAL STRUCTURE OF LISTED FOOD AND BEVEARGES FIRMS IN NIGERIA pp. 64-74 Downloads
Mohammed Musa Bashir
FACILITATION OF FOREIGN DIRECT INVESTMENT: EVIDENCE FROM CROSS RIVER STATE, NIGERIA pp. 75-95 Downloads
Lionel Effiom and Samuel Etim Edet
IMPACT OF SECTORAL ALLOCATION OF BANKS' CREDIT ON ECONOMIC GROWTH IN NIGERIA pp. 96-113 Downloads
Stephen Alaba John and Rodiat Yetunde Lawal
CROSS BORDER BANKING AND BANK PERFORMANCE: THE NIGERIA CASE pp. 114-141 Downloads
Joy Omeghie Osemwegie-Ero
QUESTING FOR A UNIFORM FINANCIAL REPORTING DATE IN NIGERIA pp. 142-157 Downloads
Etumudon Asien
IMPACT OF MILLENNIUM DEVELOPMENT GOALS-MICROFINANCE SCHEME (MDGs-MFS) ON ENTREPRENEURIAL DEVELOPMENT OF YOUTHS IN FEDERAL CAPITAL TERRITORY, NIGERIA pp. 158-181 Downloads
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 Downloads
Ekubiat John Udo
CORPORATE GOVERNANCE ATTRIBUTES AND SOCIAL SUSTAINABILITY REPORTING pp. 21-37 Downloads
Ofe Iwiyisi Inua and Ashinedu Anita Emeni
FROM SUSTAINABILITY TO INTEGRATED REPORTING- A PARADIGM SHIFT FOR NIGERIA'S GLOBAL COMPETITIVENESS pp. 38-49 Downloads
Sunday Okaro, Gloria Okafor and Ezinmma Nnabuife
CORPORATE GOVERNANCE MECHANISMS AND SHARE PRICE VOLATILITY OF QUOTED FIRMS: INSIGHTS FROM NIGERIA pp. 50-58 Downloads
Sunday Ogbeide and Esther Ikavbo Evbayiro-Osagie
THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION DISCLOSURES AND INVESTMENT DECISIONS OF LISTED FIRMS IN NIGERIA pp. 59-77 Downloads
Trimisiu Tunji Siyanbola and Peter Ifeanyi Ogbebor
EFFECT OF BOARD ATTRIBUTES ON FINANCIAL PERFORMANCE OF QUOTED INSURANCE COMPANIES IN NIGERIA pp. 78-96 Downloads
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 Downloads
Meshack Aggreh
AUDITORS' INDEPENDENCE AND QUALITY OF FINANCIAL REPORTING IN LISTED NIGERIAN MANUFACTURING COMPANIES pp. 111-128 Downloads
Sunday Otuya
STRATEGIC COST MANAGEMENT AND ACCURACY OF COST INFORMATION IN SELECTED MANUFACTURING FIRMS IN LAGOS AND OGUN STATES, NIGERIA pp. 129-151 Downloads
Ezekiel Adigbole
CAPITAL EXPENDITURE DECISIONS AND LONG TERM VALUE OF THE FIRM: EVIDENCE FROM NIGERIAN MANUFACTURING COMPANIES pp. 152-169 Downloads
Uwem Etim Uwah

Volume 07, issue 2, 2018

EQUITY OWNERSHIP STRUCTURE AND EQUITY RETURNS OF NIGERIAN QUOTED COMPANIES pp. 2-15 Downloads
Francis Kehinde Emeni and Sunday Nosakhare Ugbogbo
IFRS ADOPTION AND SHAREHOLDERS' WEALTH OF DEPOSIT MONEY BANKS IN NIGERIA pp. 16-30 Downloads
Dzugwahi Haruna and Kighir Apedzan Emmanuel
EARNINGS QUALITY AND FIRMS FINANCIAL PERFORMANCE: A MISSING LINK IN THE LISTED FIRMS IN NIGERIA pp. 32-54 Downloads
Aguguom Theophillus Rufus Akintoye and Rafiu Oyesola Salawu
CORPORATE BOARD ETHNO - RELIGIOUS DIVERSITY AND PERFORMANCE OF QUOTED MANUFACTURING COMPANIES IN NIGERIA pp. 56-72 Downloads
Akinwunmi Jelil Owolabi Sunday Akintoye Rufus
TAX AUDIT, PENALTY AND TAX COMPLIANCE IN NIGERIA pp. 74-86 Downloads
Richard Iyere Oghuma
EFFECTS OF MULTIPLE INTERPRETATIONS OF COMMENCEMENT PROVISIONS IN THE NIGERIAN INCOME TAX LAWS ON ASSESSABLE PROFITS OF TAXPAYERS pp. 88-104 Downloads
Ihendinihu John Uzoma, Alpheaus Ogechi Eberechi and Onyekach Silvia Nwakaego
BUDGET PARTICIPATION AND BUDGETARY SLACK: EVIDENCE FROM QUOTED FIRMS IN NIGERIA pp. 106-118 Downloads
Chinwuba Okafor and John Otalor
THE RELATIONSHIP BETWEEN INSTITUTIONAL ENVIRONMENT, INTERNAL AUDIT AND PERFORMANCE OF LOCAL GOVERNMENTS IN NIGERIA pp. 120-147 Downloads
Obal Usang Edet Usang and Basariah Salim
ACCOUNTING FOR GENDER ISSUES: A STUDY OF VARIATIONS AND FACTORS INFLUENCING WOMEN'S PARTICIPATION IN HOUSEHOLD FINANCIAL DECISIONS AMONG MAJOR ETHNIC GROUPS IN NIGERIA pp. 148-159 Downloads
Abiola Abosede Solanke and Kabiru Isa Dandago
IMPACT OF WATER ACCOUNTING ON WATER SUPPLY IN NIGERIA pp. 160-183 Downloads
Amos Arowoshegbe, Francis Emeni and Emmanuel Uniamikogbo
Page updated 2019-10-30