Articles

1

Research Article

Artificial Intelligence-Driven Data Analytics and Financial Crimes Reduction in Nigerian Deposit Money Banks

OLAOYE Ayoola Azeez (Ph. D, ACA)^*, BELLO Wasiu (Ph. D), Afolabi, Jamiu Adedayo (Ph. D), IGBAROOLA Oluwafemi Ayodimeji (ACA, ORIOLA Wasiu Olaniyi (M. Sc, ACA)

AI-powered banks’ fraud detection skills are essential in developing countries like Nigeria, where fraudsters frequently take advantage of detection system delays. This study investigates the effectiveness of Artificial Intelligence (AI) driven data analytics on financial crime reduction in Nigerian Deposit Money banks. This study employed a quantitative research design and utilized a balanced pan...

Oct, 2026 pp. 1 - 13

2

Research Article

Artificial Intelligence Integration and Entrepreneurial Skill Development among Business Education Students in Tertiary Institutions in Gombe State

Maryam Dahiru^*, Taure Saadatu Usman, Victor Ayuba and Hassan Hussaini

The emergence of Artificial Intelligence (AI) has transformed educational systems, business operations, and entrepreneurial activities across the globe. In developing economies such as Nigeria, the integration of AI into business education is increasingly becoming essential for preparing students with relevant entrepreneurial competencies needed in the digital economy. This conceptual paper examin...

Jul, 2026 pp. 1 - 6

3

Research Article

An empirical study to estimate volatility of Indian stock market during pre and post covid times

Sapana Shaw^*

In the present study, researchers tried to measure the volatility of Indian stock exchange before and after COVID- outbreak and also to compare the volatility pattern in both groups. To conduct the study, the researchers has collected 30 months daily closing price of NIFTY 50 prior to the COVID outbreak [From 9th September 2017- 9th march 2020] and 30 months after outbreak [From 10th march 2020 – ...

Jun, 2025 pp. 1-10

4

Research Article

Factors affecting intention to adopt e-business in small and medium enterprises (SMES) in Bauchi metropolis, Nigeria: Moderating role of information security

Olaoye, Ayoola Azeez^*, Adegoke. Jonathan Funminiyi, Adebisi, Ebenezer Alaba

This study examined at how digital accounting techniques improves the financial reporting quality of small and medium-sized enterprises (SMEs) in Nigeria. Structured questionnaires were used to gather primary data from 2,100 digital accountants and computer experts using a quantitative approach. The association between digital accounting and the quality of financial reporting was assessed using st...

Jun, 2025 pp. 1-10

5

Research Article

Audit Committee Attributes and Financial Performance of Listed Oil and Gas Companies in Nigeria: Moderating Effect of Firm Size

Samaila Yahaya Uhwe-ivo^*, Maryam Isyaku Muhammad, Salihu Aliyu Modibbo

This study investigates the relationship between audit committee attributes and the financial performance of listed oil and gas companies in Nigeria, with firm size serving as a moderating variable over a twelve-year period (2012–2023). Audit committee attributes are treated as the independent variables, financial performance—measured by return on assets (ROA)—as the dependent variable, and firm s...

Jul, 2026 pp. 7 - 21

6

Research Article

Credit risk management and share value of listed deposit money banks in Nigeria

Usman Sabo^*, Musa Muhammad Bello, Garba Yakubu

The paper examines the effect of credit risk management on share value of listed deposit money banks in Nigeria. The population of the study is made up of all listed deposit money banks with international authorization which are the sample of the study. The multivariate regression and correlation matrix have been used in analyzing the data collected. The findings of the study reveal that nonperfor...

Jun, 2025 pp. 11-23

7

Research Article

Generational cohorts as key drivers of technology adoption in the tech industry

Olushola E, Omoniyi^*, Ndace Silas, Ruth Fatima Kolo, Comfort Bolaji Adeniyi

Technology adoption in the tech industry is often examined through the lens of generational differences, with younger cohorts perceived as more technologically inclined than older ones. However, this study investigates the extent to which generational cohorts influence technology adoption and explores the moderating effect of adaptability on this relationship. Using Structural Equation Modeling-Pa...

Jun, 2025 pp. 11-21

8

Research Article

Effects of Macroeconomic Factors on the Profitability of Listed Manufacturing Firms in Nigeria

AZUNNAYA Innocent Onyebuchi^*, ISUWA Dauda

This study examines the relationship between selected macroeconomic factors and the profitability of listed manufacturing firms in Nigeria. The study uses a balanced panel of 10 listed manufacturing firms observed annually from 2011 to 2020, producing 100 firm-year observations. Profitability is measured by return on assets (ROA), while the explanatory variables are interest rate, inflation, excha...

Oct, 2026 pp. 14 -26

9

Research Article

Effect of Audit Committee Characteristics on the Financial Reporting Lag of Listed Service Companies in Nigeria

Hamidu Ibrahim^*

The contribution and roles played by audit committee size and independence on financial reporting lag have been a debatable subject in recent times due to its contribution in strengthening timely financial reporting of entities. Therefore, this study seeks to examine the effect of Audit Committee Characteristics on the Financial Reporting Lag of Listed Service Companies in Nigeria. The working sam...

Jul, 2026 pp. 22 - 30

10

Research Article

Can mining drive development? Examining the impact of mineral exploration in Plateau State, Nigeria

John Baling Fom^*

Extractive industry activities in Nigeria is seen with expectations as a catalyst for development. This is against the evident mineral endowments, with historical records of the maximized benefits of mineral exploration and the economic gains that is attached to various mineral resources that are in huge commercial deposits. However, mining or non-oil mineral exploration has economic gains and its...

Jun, 2025 pp. 22-31