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ISSN: 3115-5642
18 Articles July 2025

Articles in this Issue

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

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...

Ethical Impacts of Artificial Intelligence on Managerial Accounting Functions in Nigeria

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...

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

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....

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

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...

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

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...

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

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...

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

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...

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

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...

Impact of Tax Revenue on The Economic Performance of Nigeria

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...

Operational Cost Control and Financial Performance of Conglomerate Firms in Nigeria

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...

Human Resource Costs as A Determinant of Corporate Financial Performance in Nigeria’s Industrial Goods Sector

The primary objective of this study is to investigate the effect of human resource cost on the corporate financial performance of quoted industrial goods companies in Nigeria. The study began by...

Effects of Innovative Marketing on Service Delivery in Hospitality Industry: A Study of Hotel Customers in Asaba Metropolis, Delta State, Nigeria.

This study examined the effect of innovative marketing on service delivery in hospitality Industry, focusing on hotel customers in Asaba metropolis, Delta state, Nigeria. The hospitality industry...

The Effect of Non-Interest Income on The Financial Performance of Deposit Money Banks Listed in Nigeria

Despite the rising importance of Non-Interest Income (NII) in global banking, its precise effect on financial performance remains inadequately explored within the Nigerian context. While existing...

Asymmetric Effects of Exchange Rate on Trade Flows in Nigeria

Exchange rate plays a crucial role in determining trade flows, especially in developing nations like Nigeria where changes in exchange rates can have a big impact on the price of imports and the...

Forensic Audit Skills and Fraud Detection

This study examined the forensic audit skills and fraud detection. A survey research design was applied in this study and data used were sourced through questionnaire. The study applied the PLS-SEM...

Reconceptualising Human Resource Accounting for Shareholder Wealth Maximization A Theoretical Perspective

This study presented a conceptual study on the relationship between human resource accounting and wealth maximization. The study is based on the modern approach that views human resource accounting...

Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria

This study examined the relationship between budgetary control techniques and performance management in Plateau state University Bokkos. Nigeria. The study employed a field survey that is...

Effect of Harmonious Work Passion on Unethical Pro-Organizational Behavior in Selected Commercial Banks in Abuja Metropolis, Nigeria.

The growing emphasis on employee engagement and passion in today’s competitive work environment necessitates a deeper exploration of its potential ethical implications. This study explores the...

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