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) 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) 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. 1, No. 2 (2025) Jun 2025
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...
Vol. 1, No. 2 (2025) Jun 2025
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 explor...
Vol. 1, No. 2 (2025) Jun 2025
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...
Vol. 1, No. 2 (2025) Jun 2025
This study examines the correlation between the basic development needs of resettled internally displaced communities and the Fadama-III-AF-II intervention programme in Taraba State, which has faced multiple patterns of humanitarian crises due to Boko Haram insurgency and ethno-religious conflicts. ...
