Journal of Forensic Accounting & Fraud Investigation (JFAFI)

2019 - 2023

Current editor(s): Godwin Emmanuel Oyedokun, Muhammad Akaro Mainoma and Suleiman A. S. Aruwa

From Association of Forensic Accounting Researchers (AFAR)
Contact information at EDIRC.
Bibliographic data for series maintained by Daniel Akanbi ().

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Volume 8, issue 1, 2023

Examining the Effectiveness of Tax Incentives in Enhancing Profitability of Manufacturing Companies in Southwest Nigeria pp. 1-23

Olaoye Mathew, Fowokan Titilayo Eni-Itan and Oyedokun Godwin Emmanuel

Determinant of Financial System Development in Nigeria: An Empirical Investigation pp. 24-40

Adewumi Moyosore Akingbade

Impact of Corporate Governance and Firm-Specific Factors on the Sustainability of Fast-Moving Consumer Goods (FMCGs) Manufacturing Companies in Nigeria pp. 41-69

Suleiman, Mustapha Aikins, Dopemu Olawale Samson and Oyedokun, Godwin Emmanuel

Effect of International Financial Reporting Standard on the Quality of Financial Statement of Sterling Bank Plc pp. 70-84

Dopemu Olawale Samson, Kujore, Oluwatobi Abodunrin and Adewumi Moyosore Akingbade

Accounting Education and Moral Competency of Accounting Students in Federal Polytechnic Ilaro, Ogun State, Nigeria pp. 85-108

Ibrahim Abubakar and Adejuwon, Joshua Adewale

Board Characteristics And Financial Performance Of Deposits Money Banks In Nigeria pp. 109-122

Sagir Lawal, Aliyu Abubakar Alhaji and Ibrahim Abubakar Abubakar

Volume 7, issue 2, 2022

Effects of E-payment System on Corrupt Practice in Nigerian Public Sector: An Empirical Investigation pp. 1-17

Sani Alfred Ilemona, Fowokan Titilayo Eni-Itan and Adewumi Moyosore Akingbade

Treasury Single Account and Public Fund Management: A Study of Selected Federal Government Parastatals in Nigeria pp. 18-40

Zakari, Danlami Jiya, Abdullahi, Mohammed and Othman Bala Adam

Tax Incentives and Return on Asset of Manufacturing Companies in Southwest, Nigeria: The Moderating effect of Firm Size pp. 41-67

Oyedokun Godwin Emmanuel, Olaoye Mathew and Fowokan Titilayo Eni-Itan

Effect of National Health Insurance Scheme on the Employees' Performance in the Federal Ministry of Works and Housing in Nigeria pp. 68-84

Usoh, Ngozi Geraldine and Abdullahi Mohammed

Firm Attributes and Earnings Quality Among Deposit Money Banks in Nigeria pp. 85-107

Agbaje, Taiwo, Agabielesin, Rasidat Aderonke, Akpojotor, Efeturi Stephen and Atu, Omimi-Ejoor Osaretin Kingsley

Credit Risk Management and Loan Performance of Microfinance Banks in Nigeria pp. 108-119

Oladejo Olusola James and Olorunsola Gbenga Isaac

Volume 7, issue 1, 2022

Forensic Accounting Techniques, Internal Control System and Fraud Prevention in Selected Deposit Money Banks in Ibadan, Oyo State, Nigeria pp. 1-20

Oyedokun, Godwin Emmanuel and Adewuyi, Ayotomiwa Isaac

Deposit Money Banks' Financial Intermediation and Performance of the Manufacturing Sector in Nigeria pp. 21-45

Fatola, Opeyemi Akindele and Adejuwon, Joshua Adewale

Nexus Between Financial Reporting Quality and Financial Performance of Non-Financial Listed Companies in Nigeria: Long Run and Short Run Analysis pp. 46-63

Omole Ilesanmi Isaac and Adeyemo Kabiru Aderemi

Board Attribute and Cash Holdings among Listed Companies in the Nigerian Exchange Group pp. 64-87

Atu, Sandra Ese, Atu, Osadebamwen Michael, Aliagu, Samuel Chukwuka and Eichie (atu) Favour Osaro

International Public Sector Accounting Standards and Budget Performance in Ministries, Department and Agencies in Lagos State, Nigeria pp. 88-100

Joseph Agbashi ODAMA and Godwin Emmanuel OYEDOKUN

Bank-Specific Asset Quality and Return on Asset in Selected Nigerian Deposit Money Banks pp. 101-119

Oluseyi Abraham Olayinka

Structural Attributes and Financial Performance Ratio of Financial Companies Listed on the Nigerian Exchange Group pp. 120-135

Aliagu, Samuel Chukwuka, Atu, Sandra Esse, Atu, Liberty Etinosa and Atu, Omimi-Ejoor Osaretin Kingsley

Volume 6, issue 2, 2021

Financial Inclusion and Poverty Reduction in Ibadan Metropolis pp. 1-24

Eso, Ayoola Abimbola and Adeyemo, Kabiru Aderemi

Corporate Attribute and Human Resources Accounting Disclosure: A Review of Literature pp. 25-42

Imade Taye Peter,, Josiah Mary and Ohomba Osawonyi

AUDIT QUALITY AND FINANCIAL PERFORMANCE OF LISTED CONSTRUCTION COMPANIES IN NIGERIA pp. 43-64

Sagir, Lawal

EVALUATION OF FINANCIAL ABUSE IN THE PUBLIC SECTOR OF NIGERIA: THE CASE OF FEDERAL INLAND REVENUE SERVICE pp. 65-77

Mary, Josiah and Osama Promise Ediku

FIRM'S SIZE, A DETERMINANT OF AN ABNORMAL AUDIT FEES IN NIGERIA pp. 78-96

Owagbeyegun, Ife Oluwatomisin, Biwei, Theodora Awele and Atu, Omimi Ejoor Osaretin Kingsley

Firm Characteristics and Auditor's Switching Behaviour in Nigeria pp. 97-112

Dennis Onutomaha AKRAWAH, Alphonsus Sunday ANICHEBE, Samuel Osarobo, OKUNROBO and Isuku Ohiomegwe

Application of Forensic Accounting Services by Corporate Organisations in Deterring Fraudulent Activities in Nigeria pp. 113-128

Ifeanyi Madumere, Ebubechukwu. Jacinta Ogochukwu and Ajaero, Obioma Obiageli

Assessing Earnings Management of Listed Companies in the Nigerian Stock Exchange pp. 129-143

Atarere, Lovy Omote-Ivie and Oroka, Othuke Valentine

Sustainability Reporting and Financial Performance of Nigerian Deposit Money Banks pp. 144-164

Babajide, Temitope Oluwatoyin, and Oyedokun, Godwin Emmanuel

Emotional Intelligence and Performance of Employees in Deposit Money Banks in Nasarawa State, Nigeria: An Empathy and Relationship Management Survey pp. 165-191

Andah, Ruth Angbazo, Ikyabo, Anatasia Yinduwa and Onana, Kingsley Iyimoga

Effect of Firm Size and Asset Tangibility on Capital Structure of Listed Manufacturing Firms in Nigeria pp. 192-207

Adeyemo, Kabiru Aderemi and Bamidele, Matthew Mayor

Volume 6, issue 1, 2021

FORENSIC ACCOUNTING TECHNIQUES AND FRAUDULENT PRACTICES IN NIGERIAN PUBLIC SECTOR pp. 1-22

Haruna Roselyn Afor, Aruwa Suleiman Akwu-Odo Salihu, Fowokan Eni-Itan Titilayo and Ibrahim Karimu Moses

FORENSIC ACCOUNTING TECHNIQUES: TOOLS FOR FRAUD MITIGATION pp. 23-35

Ashibogwu, Nze Kingsley and Olawoyin, Rasheed Olawale

APPLICATION OF ETHICAL CULTURE AS FORENSIC ACCOUNTING TOOL FOR FRAUD PREVENTION AND DETECTION IN PUBLIC UNIVERSITIES IN SOUTH WEST NIGERIA pp. 36-55

Adegbite, Samson Adebolu, Benjamin, Rebecca Deborah and Prof. Enyi, Patrick, Enyi

FORENSIC ACCOUNTING TECHNIQUES AND FRAUD PREVENTION IN LISTED INSURANCE COMPANIES IN NIGERIA pp. 56-82

Haruna, Roselyn Afor, Adefisayo, Awogbade and Ibrahim, Karimu Moses

ENHANCING PUBLIC CONFIDENCE IN AUDIT REPORT OF LISTED COMPANIES IN NIGERIA THROUGH FORENSIC AUDIT pp. 83-103

Yakubu, Bala Zakari and Oyedokun, Godwin Emmanuel

FORENSIC ACCOUNTING, ELECTRONIC ACCOUNTING AND FRAUD CHECKMATING BY FINANCIAL PROFESSIONALS: A CRITICAL REVIEW pp. 104-120

Ordu, Promise Akor and Abowei-Afagha, Unity Natarman

EFFECT OF FIRM SIZE IN CORPORATE SOCIAL RESPONSIBILITY IN NIGERIA pp. 121-135

Atu Osaro Favour Osaro Favour, Atu, Osahenoma Wisdom and Atu Sandra Ese

EVALUATING ACCCOUNTING AND AUDITING SERVICES FOR NON-PROFIT MAKING ORGANIZATION IN BENIN CITY, EDO STATE pp. 136-154

Atu, Efosa Collins, Agbo, Innocent Sunny and Atu, Osaro Favour

CORPORATE GOVERNANCE AND ETHICAL TAX BEHAVIOUR: A DISCUSS pp. 155-168

Aliagu, Samuel Chukwuka, Atu, Omimi-Ejoor Osaretin Kingsley, Aliagu, Uzochukwuamaka and Atu Sandra Ese

A PRE AND POST IFRS ANALYSIS OF CORPORATE GOVERNANCE AND FIRM PERFORMANCE IN NIGERIA pp. 169-191

Igbineweka, Uyi Augustine, Clement, E. Ozele and Atu, Osahenoma Wisdom

DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIA MANUFACTURING SECTOR pp. 192-209

Omoruyi, Bright Inuaghata, Mary, Josiah and Uzamere, Jim Onaiwu

POLITICAL AND ENVIRONMENTAL FACTORS AS DETERMINANTS OF THE APPLICABILITY OF FORENSIC ACCOUNTING IN NORTHWESTERN STATES OF NIGERIA pp. 210-229

Sagir Lawal, Alawiyya Suleiman Ilu and Olasukanmi Musibau Lanre

AUDITOR-CLIENT RELATIONSHIP AND AUDIT QUALITY: EVIDENCE FROM PUBLICLY QUOTED NIGERIA COMPANIES pp. 230-246

Ovedje, Ogheneovo Helen, Mary, Josiah and Egot, Tessy Ejuno

Volume 5, issue 2, 2020

FORENSIC ACCOUNTING TECHNIQUES, ACCOUNTING NUMBERS AND FRAUD PREVENTION IN THE LISTED INSURANCE COMPANIES IN NIGERIA pp. 1-39

Haruna, Roselyn Afor, Oyedokun, Godwin Emmanuel and Mainoma, Akaro Muhammed

EVALUATION OF THE USE OF FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PROSECUTION IN NIGERIA pp. 40-57

Adejana Bolaji Peter, Ajetunmobi Opeyemi, Aina Olawale and Samuel Olusola Faboyede

ABERRANCE AND COMPLIANCE OF TAX PAYMENT: A STUDY OF SMEs IN ABA, ABIA STATE pp. 58-78

Ifeanyi Madumere

IMPACT OF TAX REVENUE ON THE GROWTH OF THE NIGERIAN ECONOMY: A TIME SERIES ANALYSIS BETWEEN pp. 79-97

Mamudu, Mashaudu Solomon and Ovedje, Ogheneovo Helen

RISK MANAGEMENT AND PERFORMANCE OF PENSON FUND ADMINISTRATORS IN NIGERIA pp. 98-130

Fijabi, Lateef Kolawole' and Oyedokun, Godwin Emmanuel

FINANCIAL MANAGEMENT PRACTICES AND PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN LAGOS, NIGERIA pp. 131-156

Kwarbai, Jerry Danjuma, Ogundajo, Grace Oyeyemi, Dasauki Musa C. and Mgbemena Victor C.

CREDIT RISK AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA pp. 157-194

Haruna, Roselyn Afor, Aruwa, Suleiman Akwu-Odo Salihu and Olasunkanmi, Musibau Lanre

Volume 5, issue 1, 2020

EFFECT OF AUDIT COMMITTEE FINANCIAL EXPERTISE AND GENDER MIX ON FINANCIAL REPORTING QUALITY OF QUOTED HEALTH CARE COMPANIES IN NIGERIA pp. 1-29

Ahmadu, Alhaji Babanrabi

EFFECT OF NON-EXECUTIVE DIRECTORS AND INDEPENDENT DIRECTORS ON AUDIT QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA pp. 30-61

David, Christopher, Uwaleke, Uche Joseph and Aza, Solomon M.

AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA pp. 62-96

Micah, Ezekiel Elton Mike, Oyedokun, Godwin Emmanuel and Gimba, John Toro

EFFECT OF STRESS ON THE PERFORMANCE OF THE EMPLOYEES' OF WEST AFRICAN EXAMINATION COUNCIL (WAEC) pp. 97-124

Mba, Paschal Nchedochukwu

EFFECT OF NAIRA DEPRECIATION ON STOCK MARKET PERFORMANCE IN NIGERIA pp. 125-151

Joshua, Dandaura Jeremiah

HUMAN RESOURCE MANAGEMENT PRACTICES AND ORGANISATIONAL PERFORMANCE: A STUDY OF UNIVERSITY OF BENIN pp. 152-192

Erimife, Joy and Akenzua, Amenze

EVALUATING THE EFFICACY OF CREDIT RISK MANAGEMENT ON THE FINANCIAL PERFORMANCE OF FINANCE COMPANIES IN NIGERIA pp. 193-220

Faboyede, Samuel, Ben- Agbo, Rachael, Ajetunmobi, Opeyemi and Adejana, Bolaji

POLITICS OF OIL BLOCKS ALLOCATION AND THE NIGERIAN ECONOMY pp. 221-255

Cletus, O. Akenbor

ECONOMIC EFFECT OF COVID-19 PANDEMIC LOCKDOWN MEASURES ON BUSINESS ACTIVITIES IN NIGERIA pp. 256-290

Abubakar, Hadiza Saidu and Aruwa, Suleiman A. S.