Articles

Browse our published research articles

37 articles
21
Research Article

A perspective on forensic accounting profession in India

C.A. Rajashik Sen*, Sreemoyee Guha Roy

Trust in Financial Statement is being lost, and this is happening on a frequent basis since early 1990s where users doubt audited Financial Statements. This causes audit expectation gap where stakeholders becomes unhappy and thus to provide solution Forensic Accounting Professionals comes up. Imagine a suspicious transaction buried amongst thousands of legitimate ones. Forensic Accounting Profe...

Mar, 2025 pp. 106-112
22
Research Article

Impact of capital structure on financial performance of listed consumer goods firms in Nigeria

Obafunso, Rahmon Agboola*, Saifullahi Abdullahi Mazadu

The main objective of the study is to investigate the impact of capital structure on the financial performance of listed consumer goods firms in Nigeria. The study adopted Expost-facto research design and extracted data from secondary source. A quantitative approach was employed for data analysis to analyze data sourced and drawing a sample of 12 using a stratified sampling technique through f...

Mar, 2025 pp. 113-126
23
Research Article

Network systematic analysis of hydrocarbon extraction and refinement efficiency: A data-driven paradigm for optimizing financial and operational dynamics

Abdulgaffar Muhammad*, Nana Aishah Abdurrazzaaq, Sukana Danjuma Tusha, Eneche Friday Sunday, Maryam Isyaku, Muhammad Kabir Lawal

This study presents a comprehensive network analysis of oil production terminals and liquid types in 2024, examining production trends, correlations, disruptions, and predictive modeling. The analysis categorizes terminals based on crude oil and condensate output, highlighting key production hubs such as IMA, AGBAMI, AKPO, and ANAMBRA BASIN. Monthly production trends reveal an uneven distrib...

Jun, 2025 pp. 114-125
24
Research Article

Learning readiness of students and its influence on digital library usage in tertiary institutions in Oyo State, Nigeria

Adeyanju Adekunle Samuel*, Adeyanjy Ibukun Olanike

This study investigates the learning readiness of tertiary institution students in Oyo State, Nigeria, and its influence on digital library usage. It explores the cognitive, emotional, and behavioural preparedness of students necessary for learning and how they influence engagement with digital library resources. Three research objectives were outlined for this study. Multi-stage sampling te...

Jun, 2025 pp. 126-134
25
Research Article

Impact of commercial bank credit on agricultural output in Nigeria

Amina Sanusi*, Mike Duru, A.A Alexander, Jude Ikubor

This study looks at the impact of commercial bank credit on Nigerian agricultural output between 1981 and 2022. Data was obtained from Central Bank of Nigeria's statistical bulletin (2023), and analyzed using the bound test of cointegration and the Nonlinear Autoregressive Distributed Lag (NARDL) model. The results from the bound test confirm a long-run equilibrium relationship between the exam...

Mar, 2025 pp. 127-138
26
Research Article

Navigating digital accounting techniques to improve the financial reporting quality of small and medium-sized enterprises in Nigeria

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 expert using a quantitative approach. The association between digital accounting and the quality of financial reporting was assessed usi...

Jun, 2025 pp. 135-145
27
Research Article

Availability and adequacy of educational technology facilities for effective micro teaching practicum in teacher training institutions in Enugu State Nigeria

Etesike Celine Nwadi*

The study was undertaken to ascertain the status of availability and adequacy of educational technology facilities in teacher training institutions in Enugu State, Nigeria. The study adopted a quantitative approach and specifically used descriptive survey research design. The population for the study consisted of all the 1, 850 teaching staff in the two government owned teacher training institu...

Mar, 2025 pp. 139-148
28
Research Article

Assessment of tricycles as a commercial passenger transport means in Kaduna metropolis

Osogu Nweji Ebe Collins*, Ibrahim Ayinla Akorede, Tochi Clement Nwachukwu

The primary aim of this study is to investigate the factors that contribute to the general acceptance of the tricycle as a means of transportation among the public in the economic context of a developing nation like Nigeria. Well structured interviews and questionnaires were administered to users and consumers of tricycle services, focusing on major routes in the Kaduna metropolis. A total of...

Jun, 2025 pp. 146-155
29
Research Article

Analyses of the impact of external debt on economic growth in Nigeria (1981–2023)

Umar Ahmadu Isa*, Sunday Aduragbemi Akinjobi

This study examines the influence of external debt on Nigeria’s economic growth. Data were sources were the Central Bank of Nigeria's Statistical Bulletin and World Bank. The exogenous variables utilized were the exchange rate, external debt stock, and debt service, whereas the endogenous variable was the real gross domestic product (RGDP). The study covers the period from 1981 to 2023, prelimi...

Mar, 2025 pp. 149-161
30
Research Article

Environmental degradation, renewable energy consumption, fossil fuels, urbanization, and economic growth: Assessing the validity of EKC in Nigeria

Sunday Aduragbemi Akinjobi*, Umar Ahmadu Isa

This study empirically investigates the linkage among renewable energy consumption, fossil fuels, and urbanization and CO2 emissions in Nigeria using Autoregressive Distributed Lags (ARDL) model ranging from 1990 to 2023. The Bounds Test shows that there exists a long run equilibrium relationship among the variables as the F-statistic value is greater than the upper bound critical values at...

Jun, 2026 pp. 156-168