Research Articles: Recent submissions

  • Effect of Ownership Structure on Audit Quality of Deposit Money Banks (DMBs) in Nigeria 
    OJEH, Peace (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examines the effect of ownership structures on audit quality of Nigerian deposit Money Banks, the study primarily examines managerial ownership and institutional ownership; to be précised; on audit quality of the ...
  • Impact of Pension Fund Investment on Capital Market Performance in Nigeria 
    ORBUNDE, Bemshima; LAMBE, Isaac; BAKO, Isaac (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study investigates impact of pension fund investment on capital market performance in Nigeria. The study adopted Ordinary Least Square (OLS) in order to compare the relationship among the variables of interest. Variables ...
  • Impact of Treasury Single Account (TSA) on Public Sector Performance in Nigeria 
    ARUMONA, Jonah; LAMBE, Isaac; LAWAL, Sunday Olorundare (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examines the impact of Treasury Single Account (TSA) on the performance of public sector in Nigeria. This study primarily examined the extent to which TSA has improved Federally Collected Revenue (FCR) and Federal ...
  • Effect of Foreign Aids on the Nigeria Economic Development 
    IDOGHO, Abraham Momoh; DANIEL, Emmanuel K. (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examined the effect of audit quality on Organizational performance in Nigeria. The study adopts ex-post research design and simple random sampling method. The total sample of 10manufacturing companies, quoted on ...
  • Effect of Market Capitalization on Nigerian Economic Growth 
    ARUMONA, Jonah; LAMBE, Isaac; DAUDA, John Dzarsa (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The recent financial crisis has shown that there is a severe economic impact of the financial system. The financial market in any country remains one of the most important pillars for long-term economic growth and development. ...
  • Effect of Liquidity Risk Management on the Financial Performance of Deposit Money Banks in Nigeria 
    ARUMONA, Jonah; ORBUNDE, Bemshima; JACOB, Mary (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examined the effect of Liquidity Risk on Financial Performance of Selected deposit money banks in Nigeria. The researchers sought to primarily evaluate effect of liquidity risk on financial performance of selected ...
  • Impact of Contributory Pension Scheme on the Growth of Nigerian Economy 
    ARUMONA, Jonah; OGBAJE, Daniel; OBAFEMI, Ojo Benjamin (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examined the impact of contributory pension scheme on the growth of Nigeria economy. The primary aim of this study is to determine how Retirement Savings Account contributes to Nigeria economic growth. The study ...
  • Impact of Working Capital Management on the Performance of Manufacturing Firms in Nigeria 
    DANIEL, Emmanuel; AZA, Solomon; JACOB, Jeremiah (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study examines the impact of working capital management on the performance of manufacturing firms (Beta Glass Nig. Plc). The primary objective was to examine the extent to which cash conversion cycle management affect ...
  • Effects of Audit Firm Size on Earning Management of Listed Consumer Goods Companies in Nigeria 
    ORBUNDE, Bemshima; LAMBE, Isaac; JOEL, Kabra Eleazar (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Earnings management is a problem reported in many different backgrounds. many studies on audit quality highlighted that there is a connection between the audit quality and earnings management. The prior study’s findings ...
  • Effect of Loan Loss Provision on Revenue Recognition of Deposit Money Banks (DMBs) in Nigeria 
    LAMBE, Isaac; OLA, Miriam Hilda (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study examines the effect of loan loss provision on revenue recognition of listed deposit money banks (DMBs) in Nigeria. Secondary sources of data were used from the annual reports, and financial statement of the ...
  • Impact of Forensic Accounting on Fraud Prevention in Nigeria Public Sector 
    OGAH, Inalegwu (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study examines forensic accounting and fraud prevention in Nigeria public sector by using some selected studies from within and outside Nigeria. The objectives of the study are to determine how forensic accounting ...
  • Impact of Auditor Independence on Accountability and Transparency in Corporate Organizations in Nigeria 
    YOHANNA, Longdi Faith (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study seeks to examine the impact of auditor independence on accountability and transparency of corporate organization in Nigeria. There are factors that constitute threats to the independence of an auditor. The ...
  • Effect of Creative Accounting Technique on Financial Statement of Organizations in Nigeria 
    ADEYEYE, Janet (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study empirically examined the impact of creative accounting techniques on firm financial statement. Creative accounting was measured by asset structure (Using Cookie Jar Reserves), capital structure (Creative Acquisition ...
  • Impact of Contributory Pension Scheme on Workers’ Investments and Savings in Nigeria 
    ABDULKADIR, Magdalene Ugwuatuamara (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This paper analyses the Impact of Contributory Pension Scheme on employee savings and investment in Nigeria. The study derived its source of data mainly from Secondary Data and not a Primary Data. The paper concentrated ...
  • Effect of Information Management System on Revenue Generation in Nigeria 
    OKWOLI, Sunday (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    At the inception of business environment, it was all man and organization both in public and private sectors in respect of the desire for huge revenue intended to be generated. Little or complete absence of technological ...
  • Effect of Audit Independence on Public Sector Performance in Nigeria 
    NJOKU, Ikenna Obinna (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Audit independence has been acknowledged as an important mechanism in mitigating information asymmetry. This is because it ensures that the auditor presents objective views, which are reliable and truthful about the financial ...
  • Impact of Audit Practice on Professional Ethics of Listed Firms in Nigeria 
    EMEBO, Jessica Nkechi (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    This study assesses the impact of audit practice on professional ethics. Audit practice in Nigeria, as in many other countries, is guided by professional ethical codes of conduct, in addition to statute. The Institute of ...
  • Management Information System and Managerial Decision Making of Business Organisations 
    DINAH, Dinatu Samuel (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Decision making is a fundamental aspect of managing any organization, it is the primary function of management. Decisions play significant roles as they determine both managerial and organizational activities of all business ...
  • Effect of Indirect Tax Revenue on Government Expenditure in Nigeria 
    INNOCENT, Agada Samuel (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    Government expenditure has continued to grow in a stepwise direction without a proportionate increase in revenue generation. The Nigeria economyhas witnessed spiral fall in oil revenue which accounts for its major source ...
  • Effect of Ownership Structure on Accounting Conservatism of Listed Industrial Firms in Nigeria 
    UGBAH, Nduka Chibuike (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol 1, No 1, 2020-10)
    The study investigated the effect of external audit report on corporate governance in Nigeria. The board objective of the study is to ascertain the relationship between external auditor’s report and corporate governance ...

Search BHUDR


Advanced Search

Browse

My Account