This study examined the effect of audit quality proxied by audit firm size, auditor industry specialization, auditor tenure, and audit committee financial expertise on earnings management represented by discretionary ...

The confluence of cloud-based Accounting Information Systems (AIS) adoption and financial reporting quality within Nigeria's Information and Communication Technology (ICT) sector is explored in this study. Given the dynamic ...

The study examines the effect of compensation on employees’ performance in selected private health clinics in Karu Local Government Area. The study covered the period of 18 years (2000- 2017). The study adopted survey ...

The study empirically investigated the impact of commercial banks’ credit to the real sector on economic growth of Nigeria, covering the period, 1981-2020. Quarterly data from statistical bulletins of Central Bank of Nigeria ...

Cash management is an essential requirement for an organization to stay afloat. The liquidity position of such business entity can determine how it is being treated in the marketplace. Therefore, ensuring a shorter time ...

The era of the industrial economy is being replaced by a knowledge-based economy; hence a paradigm shift from resource-based to knowledge-based. This study, therefore, examines the effect of intellectual and natural capital ...

The global reporting landscape is evolving with the recent development of integrated reporting that helps in addressing the concerns of stakeholders regarding accountability, transparency, and full disclosure. Integrated ...

The traditional economic theories posit that foreign direct investment inflows and the Capital markets are expected to serve as a means of complementing a nation’s domestic resources given a situation where savings are ...

Given that an effective Tax administration is sometimes touted as having strong macroeconomic growth effects, this study examines the contribution of Tax revenue to the economic growth and development of Nigeria. Tax revenue ...

There are still many cases of fictitious revenue and improper assets valuation found in non-financial institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ...