Articles

1

Research Article

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

Maryam Dahiru1, Taure Saadatu Usman2 Victor Ayuba3 1^*

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

2

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

3

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

4

Research Article

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

Samaila Yahaya Uhwe-ivo1, Maryam Isyaku Muhammad, Salihu 2 Aliyu Modibbo3^*

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

5

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

6

Research Article

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

Olushola E, Omoniyi^*, Silas Ndace, 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

7

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

8

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

9

Research Article

Human resource analytics and employee outcomes: challenges for human resource managers at De united foods industries limited (DUFIL)

Abiodun Lateef^*, Animashaun, Foluso Ilesanmi Jayeoba, Mariam Enitan Lawrence

Despite the growth and adoption of human resource (HR) analytics, it remains unknown whether HR analytics can impact employee outcomes. As such, this study aims to address this important issue by examining the impact of Human Resource Analytics (HRA) on employee job satisfaction, engagement and performance at De United Foods Industries Limited (DUFIL) among others. Using data collected from 135 me...

Jun, 2025 pp. 24-33

10

Research Article

AI-Powered Digital Marketing and the Future of Marketing Education in Gombe State: A Conceptual Review

Victor Ayuba and Hassan Hussaini^*

The rapid advancement of Artificial Intelligence (AI) technologies has transformed the global marketing landscape, thereby reshaping marketing education and employability requirements within the digital economy. AI-powered digital marketing tools such as machine learning algorithms, predictive analytics, chatbots, recommendation systems, automated advertising platforms, and generative AI applicati...

Jul, 2026 pp. 31 - 37