Maiden

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

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

3

Research Article

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

Samuel Oluwashogo Oyediran^*, Danjuma Nanfa Kusa

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 impact of harmonious work passion on unethical pro-organizational behavior within selected commercial banks in the Abuja metropolis, Nigeria. Utilizing an explanatory design and a quantitative approach, data...

Jul, 2025 pp. 255-268

4

Research Article

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

Ishaku Longji Jan^*, Bako Elisha Danazumi, Patience Sendi, Yohanna G. Jugu, Damul Mikat Bulus

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 cross-sectional. The population of the study consists 60 staff in the bursary and audit department of Plateau State University of Bokkos and a sample size of 52 using Krejcie and Morgan (1970) sample size determi...

Jul, 2025 pp. 238-254

5

Research Article

Reconceptualising Human Resource Accounting for Shareholder Wealth Maximization A Theoretical Perspective

Abdulkadir Ahmed Hammayo^*, Riku Biki Riku

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 as an asset unlike the traditional approach which views human resource accounting as an expenditure. The study is mostly based on literature review, research papers, and materials of professional accoun...

Jul, 2025 pp. 226-237

6

Research Article

Forensic Audit Skills and Fraud Detection

Offuh Anthony Patience^*

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 method of data analysis. The result found that Forensic audit was found to have a positive and significant effect on fraud detection, forensic analytical skill has a substantial negative effect on fraud...

Jul, 2025 pp. 215-225

7

Research Article

Asymmetric Effects of Exchange Rate on Trade Flows in Nigeria

Solomon Reuben Irmiya^*, Silas Susanna, Dalot Nankwat Lovina, Miri Julia Julcit, Nzeli Nkechi Augustina, Chibuzor Desmond Anthony

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 competitiveness of exports. Exchange rates have fluctuated often and persistently in the Nigerian economy in recent years, primarily due to changes in policy, global economic shocks, and changes in the pri...

Jul, 2025 pp. 198-214

8

Research Article

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

Solomon Reuben Irmiya^*, Mang Niri Job, Agbo Patricia Onyemowo, Odumu Victor, Umeh Uche John

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 studies acknowledge the stabilizing potential of NII, they often fail to evaluate how specific dimensions of bank performance— profitability, liquidity, and efficiency—have responded to variations in NII....

Jul, 2025 pp. 184-197

9

Research Article

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

Okorie Chiyem^*, Inoni Oghenenyerhovwo Rita

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 faces intense competition, and traditional marketing strategies are no longer sufficient to differentiate businesses and drive customer loyalty. Despite the growing importance of innovative marketing, man...

Jul, 2025 pp. 168-183

10

Research Article

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

Korolo Emmnuel Omolaye^*, Korolo Akuboere Salome

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 examining the impact of salaries and wages on the net profit margin and return on assets, as well as the effect of training and development costs on these metrics, for the quoted industrial goods company i...

Jul, 2025 pp. 151-167

11

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

12

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

13

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

14

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

15

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

16

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

17

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

18

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