Vol. 3, No. 2 (2026) Oct 2026
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...
Vol. 3, No. 2 (2026) Jul 2026
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 wi...
Vol. 3, No. 2 (2026) Jul 2026
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 varia...
Vol. 3, No. 2 (2026) Oct 2026
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 mea...
Vol. 3, No. 2 (2026) Jul 2026
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 Ch...
Vol. 3, No. 2 (2026) Oct 2026
Entrepreneurship is increasingly recognized as a complex and heterogeneous phenomenon involving diverse pathways, characteristics, and resource configurations. This study moves beyond the traditional focus on the average entrepreneurial profile by identifying hidden entrepreneurial profiles and patt...
Vol. 3, No. 2 (2026) Jul 2026
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 analy...
Vol. 3, No. 2 (2026) Jul 2026
The contemporary labour market has undergone unprecedented transformation due to the emergence and rapid advancement of Artificial Intelligence (AI), digital technologies, and automation systems. The accounting profession, once dominated by manual bookkeeping and traditional financial procedures, is...
Vol. 3, No. 2 (2026) Jul 2026
The digital economy has transformed entrepreneurial activities, financial systems, and business management practices globally. As financial technologies and online business platforms expand, entrepreneurs are required to possess not only digital competencies but also sound financial literacy grounde...
Vol. 3, No. 2 (2026) Oct 2026
This study aims at investigating the strategies for enhancing entrepreneurial skills acquisition among Agricultural Education students in Colleges of Education in North-East Nigeria. Descriptive survey was used for the study. The study was guided by five research questions and null hypothesis. The p...