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International Journal of Accounting and Finance (IJAF)

2018 - 2021

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 10, issue 1, 2021

CORPORATE BOARD DYNAMICS AND CLASSIFICATION SHIFTING OF EARNINGS MANAGEMENT IN EMERGING ECONOMIES pp. 1-18 Downloads
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 Downloads
Innocent Okwuosa
THE CHALLENGES OF MANAGING RISKS BY BANKS IN THE FINANCING OF SMALL AND MEDIUM TEXTILE FIRMS IN NIGERIA pp. 41-61 Downloads
Sunny Oteteya Temile, Lucky Izobo Enakirerhi and Dubem Victor Enaruna
AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL REPORTING LAG IN NIGERIA pp. 62-73 Downloads
Dheseviano Emiaso and Efesiri Peter-Mario Efenyumi
EFFECT OF BOARD DIVERSITY ON FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA pp. 74-87 Downloads
Innocent Augustine Nwaorgu and Jacob Aondohemba Iormbagah
CHRISTIAN RELIGIOUS FOOTPRINTS ON ACCOUNTING pp. 88-105 Downloads
Etumudon Asien

Volume 09, issue 2, 2020

MICRO-FINANCE AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN MAKURDI METROPOLIS pp. 1-17 Downloads
Fanen Anande-kur and Avanenge Faajir
ENTREPRENEURIAL BEHAVIOUR, CHOICE OF FINANCE AND BUSINESS SIZE IN MAIDUGURI METROPOLIS pp. 18-29 Downloads
Hauwa Aliyu Yamta and Opeyemi Kehinde Akinniyi
DOES EARNINGS MANAGEMENT AFFECT DIVIDEND POLICY? EVIDENCE FROM QUOTED DIVERSIFIED CONGLOMERATE COMPANIES IN NIGERIA pp. 30-45 Downloads
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 Downloads
Collins Sankay Oboh
DETERMINANTS OF CLIENTS' INTENTION TO ADOPT TAKAFUL SERVICES IN GOMBE STATE pp. 74-84 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Babajide Oyewo, Solabomi Ajibolade and Eddy Omolehinwa
HUMAN CAPITAL EFFICIENCY AND PROFITABILITY OF LISTED OIL AND GAS FIRMS IN NIGERIA pp. 47-68 Downloads
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 Downloads
Kabir Tahir Hamid and Mohammed Ibrahim
AUDIT COMMITTEE ATTRIBUTES AND INTELLECTUAL CAPITAL DISCLOSURE OF LISTED BANKS IN NIGERIA pp. 90-106 Downloads
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 Downloads
Okpara Enyinna
BOARD ATTRIBUTES AND TAX PLANNING OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA pp. 130-146 Downloads
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 Downloads
Julius Olatunde Otusanya, Babatunde Gbade Adeyeye and Lucky Ovienbor
CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS pp. 21-42 Downloads
Edosa 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 2021-10-25