Articles

1

Research Article

Empirical Model of Desirability and Illusion-control Biases in Investment Decisions

Mang Niri Job^*, Goselle Nankap Magaji, Ikeobi Nneka Rosemary

Traditional finance often assumes that investors behave rationally when faced with the task of decision making. Behavioural finance has challenged such assumptions citing the role of behavioral biases. This study investigates the influence of two critical behavioral biases—desirability bias and illusion of control—on investment decisions in the Nigerian stock market. Traditional financial theories...

Jul, 2025 pp. 1-14

2

Research Article

Ethical Impacts of Artificial Intelligence on Managerial Accounting Functions in Nigeria

Keswet Musa Andrew^*, Egbulingo Ayiku John

The study was motivated by need to integrate artificial intelligence (AI) into managerial accounting so as to transformed organizational decision-making which has raised significant ethical concerns. The purpose of this study was to explored ethical impacts of AI on managerial accounting functions in Nigeria, the study was guided by two research objectives, two research questions and two hypothese...

Jul, 2025 pp. 15-24

3

Research Article

Role of Social Media Marketing Tools on Purchase of Infinix Smartphone Amongst Students of Marketing Department in University of Jos, Nigeria.

Ibrahim Khalid Inusa^*, Okpara Jude Arinzechukwu, Hassan John Sunday

The main objective of the study is to examine the role of social media marketing on consumer purchase of infinix smartphone amongst students of marketing department in University of Jos. Quantitative research method is the most appropriate approach to address the objectives of the study which is in line with expert advice, hence this study therefore adapts to survey research design which involves ...

Jul, 2025 pp. 25-41

4

Research Article

The Moderating Role of Customer Orientation Experience on Salespersons' Attitude and Customer Patronage

Kennedy Nwagwu^*, Okpara Jude Arinzechukwu, Isaac Jonathan Maude

Getting and keeping customers are usually tough jobs particularly in a competitive industry such as Smartphones and Accessories retailing. While salespersons' attitude has been fingered to either bolster or inhibit customer loyalty, learning to treat the customer as a king could be the game changer required to both improve the salesperson's attitude and capture customer loyalty. In this study the ...

Jul, 2025 pp. 42-60

5

Research Article

Effect of Forensic Accounting Analysis on Fraud Detection in Nigeria: A Study of EFCC Gombe Office

Mabur Zumbung Danladi^*, Deshi Nentawe Nengak, Nanchin Anna Christopher Faka, Luqman, Mohammed

This study examined the effect of forensic accounting analysis, specifically biometric authentication and lifestyle analysis, on fraud detection at the Economic and Financial Crimes Commission (EFCC), Gombe Zonal Office. The research adopted a quantitative survey design. The target population comprised 97 EFCC staff in Gombe, from which a sample of 55 was selected using a stratified sampling techn...

Jul, 2025 pp. 61-78

6

Research Article

Effect of ICT Software Expenditure on Financial Performance Among Listed Deposit Money Banks in Nigeria

Mabur Zumbung Danladi^*, Deshi Nentawe Nengak, Nanchin Anna Christopher Faka

This study investigates the effect of Information and Communication Technology (ICT) software on the profitability of listed deposit money banks (DMBs) in Nigeria, addressing the concern that rising technology expenditures may not always yield proportional returns. The main objective is to assess the relationship between computer software investments and profitability, providing empirical evidence...

Jul, 2025 pp. 79-93

7

Research Article

Influence of Inadequate Claims Resolution on Policyholders Trust in Insurance Services in Plateau State

Chibuisi Chigozie^*, Kennedy Nwagwu, Dakung Kasmwakat Reuel

Protection of policyholders' trust is one of the core values of insurance industry in Nigeria. One of the livewires of any insurance industry is the policyholders trust and when this is tampered with through inadequate claims resolution, both the policyholders and policymakers suffer major setbacks. The study examines the influence of inadequate claims resolution on policyholders trust in insuranc...

Jul, 2025 pp. 94-107

8

Research Article

Macroeconomic instruments and Nigerian economy: The Post global financial crisis and pandemic perspective

Ariwa Florence Onyinye^*, Onigah, Peter Oko, Okoroafor Onyedikachi Michael

The pursuit of strategies to stabilize and grow her economy within and after pandemics has necessitated the use of macroeconomic instruments by the government in Nigeria. Thus, this study investigated the effect of macroeconomic instruments on Nigerian economy from 2008 to 2022. Exchange rate, inflation rate and interest rate were adopted as macroeconomic instruments while real gross domestic prod...

Jul, 2025 pp. 108-118

9

Research Article

Impact of Tax Revenue on The Economic Performance of Nigeria

Ikeobi Nneka Rosemary^*, Mang Niri Job

This paper examined the impact of tax revenue on the Nigerian economy for the period 2008- 2023. Secondary data used for the analysis were obtained from Central Bank of Nigeria (CBN) Statistical Bulletin and Federal Inland Revenue Service (FIRS) annual reports. The data included growth in gross domestic product (GDP) which was proxy for economic performance and five tax revenue variables, namely, ...

Jul, 2025 pp. 119-131

10

Research Article

Operational Cost Control and Financial Performance of Conglomerate Firms in Nigeria

Korolo Emmnuel Omolaye^*

This study examines the relationship between operational cost control and financial performance. The specific objectives are to examine the extent to which production cost, administrative cost, and selling and distribution costs affect the financial performance of conglomerate firms in Nigeria, using net profit margin as a measure of financial performance of manufacturing. The ex-post facto resear...

Jul, 2025 pp. 132-150