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International Journal of Advanced Finance and Accounting | ISSN 2765-8457

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The International Journal of Advanced Finance and Accounting (IJAFA) with ISSN 2765-8457 creates a platform for sharing timely and updated works of scientific research and review papers. The publications cover original research papers, both hypothetical and theoretical in its nature; and that allows greater insights into the fields of accounting, monetary banking, corporate finance, stock exchange, capital markets, investment, insurance, and other relevant subjects.

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The International Journal of Advanced Finance and Accounting (IJAFA) creates a platform for sharing timely and updated works of scientific research and review papers. IJAFA publications cover original research papers, both hypothetical and theoretical in its nature; and that allows greater insights into the fields of accounting, monetary banking, corporate finance, stock exchange, capital markets, investment, insurance, and other relevant subjects. It is committed to enhancing research resource bases for fields of finance and accounting, across international platforms. The thematic areas related to this journal include the following:

  • Audit expectation gap
  • Behavioural finance
  • Public sector accounting and auditing
  • Auditing standards
  • Earnings management
  • Mergers and acquisitions
  • Market microstructure
  • Corporate governance
  • Foreign exchange markets
  • Islamic finance
  • Market for audit services
  • Valuation of securities
  • International parity conditions
  • Time-varying correlations
  • Financial reporting
  • Cost of capital and capital budgeting
  • Taxation
Chris Osigwe Okhamera
Research Fellow
Department of Information Systems, Dublin Business School, Dublin, Ireland
Dr. Michael Chukwunaekwu Nwafor
Senior Lecturer
Department of Accounting and Finance Godfrey Okoye University Nigeria
SAMUEL ENYINNAYA
Research Fellow
Jet Edge Research Institute, Nigeria
DR. CHUKWUANI VICTORIA NNENNA
Senior Lecturer
Enugu State University of Technology
Ilemori Olesegun Isaac
Content Developer and Marketer
Clients Oasis LLC, Indianapolis, Indiana United States of America
Chris Osigwe Okhamera
Research Fellow
Department of Information Systems, Dublin Business School, Dublin, Ireland

Role of Central Bank of Nigeria on the Performance of Deposit Money Banks in South East Nigeria International Journal of Advanced Finance and Accounting 1-16Full PDF

Evaluating the Impact of Environmental Costs on the Market Values of Oil and Gas and Communication Firms in Nigeria International Journal of Advanced Finance and Accounting 1-16FULL PDF

Corporate Social Responsibility Practices and Performance of Oil and Gas Firms in Nigeria International Journal of Advanced Finance and Accounting 17-32Full PDF

Exploring the Implications of Public-Private Partnerships (PPPs) on Public Sector Accounting and Reporting in Nigeria International Journal of Advanced Finance and Accounting 33-47Full PDF

Corporate Strategy and Performance of Selected Deposit Money Banks in Enugu Metropolis International Journal of Advanced Finance and Accounting 1-15Full PDF

The Impact of Earnings Volatility on Audit Report Lag in Listed Nigerian Firms International Journal of Advanced Finance and Accounting 16-24Full PDF

Effect of Naira Redesign Management on Development of Entrepreneurship of Micro Businesses in Enugu State International Journal of Advanced Finance and Accounting 25-41Full PDF

Effect of Dividend Payments on Share Prices of Quoted Deposit Money Banks in Nigeria International Journal of Advanced Finance and Accounting 42-56Full PDF

An Empirical Analysis of the Effect of Fiscal Policy on Real Sector Growth in Nigeria using ARDL Approach International Journal of Advanced Finance and Accounting 57-69Full PDF

Impact of Corporate Growth Indicators on Financing Decision of Manufacturing Firms in Nigeria International Journal of Advanced Finance and Accounting 70-81Full PDF

International Tax Disputes and Resolution: An Update International Journal of Advanced Finance and Accounting 1-12Full PDF

Effect of Chief Executive officer (CEO) Dynamism on Firm Value of Listed Commercial Banks: Evidence from Nigeria International Journal of Advanced Finance and Accounting 13-25Full PDF

An Investigation into the Factors Influencing Public Sector Financial Management Reforms in Enugu, Nigeria International Journal of Advanced Finance and Accounting 26-37Full PDF

Impact of Insurance Service Indicators on Economic Growth of Nigeria, 1997-2022 International Journal of Advanced Finance and Accounting 38-49Full PDF

Empirical Investigation of the Effect of Government Expenditures on Gross Domestic Product in Nigeria International Journal of Advanced Finance and Accounting pp. 1-9Full PDF

Impact of Oil Price Fluctuations and Economic Growth: Insights from Nigeria International Journal of Advanced Finance and Accounting 10-23Full PDF

EFFECT OF FIRM CHARACTERISTICS ON FINANCIAL REPORTING TIMELINESS OF BANKING SECTOR IN NIGERIA International Journal of Advanced Finance and Accounting 24-38Full PDF

EFFECT OF REGULATORY PENALTIES ON FINANCIAL PERFORMANCE OF QUOTED INDUSTRIAL FIRMS IN NIGERIA International Journal of Advanced Finance and Accounting 39-48Full PDF

WORKING CAPITAL MANAGEMENT AND FINANCIAL PERFORMANCE OF MANUFACTURING FIRM IN SOUTHEAST NIGERIA International Journal of Advanced Finance and Accounting 49-62Full PDF

ENVIRONMENTAL ACCOUNTING AS A CATALYST FOR IMPROVING THE OPERATIONAL PERFORMANCE OF OIL AND GAS CONGLOMERATES IN NIGERIA International Journal of Advanced Finance and Accounting 63-72Full PDF

An Empirical Investigation of the Effect of the Covid-19 Index on Foreign Direct Investment in Nigeria International Journal of Advanced Finance and Accounting pp. 1-12Full PDF

Effect of Interest Rate Policy on Some Selected Macroeconomic Variables in Nigeria International Journal of Advanced Finance and Accounting pp. 13-28Full PDF

Corporate Governance and Earnings Management of Consumer Goods Manufacturing Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 1-14Full PDF

Relationship Between Intangible Assets and Value of Oil and Gas Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 15-27Full PDF

Stakeholders’ Compensation and Corporate Value: Nigerian Banking Sector Experience in Covid-19 Era International Journal of Advanced Finance and Accounting pp. 28-40Full PDF

Effect of Liquidity Risk on the Investment of the Nigerian Insurance Industry International Journal of Advanced Finance and Accounting pp. 41-52Full PDF

Effect of Corporate Social Responsibility on the Profitability of Oil and Gas Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 53-66Full PDF

Survey of Economic Effect of Covid 19 Pandemic on Performance of SMEs in South East Nigeria International Journal of Advanced Finance and Accounting pp. 67-79Full PDF

The Effect of Deposit Money Banks (DMBS) Performance on Interest Rates: Evidence from Nigeria International Journal of Advanced Finance and Accounting pp. 1-10Full PDF

Nigerian Stock Market Performance and Economic Growth: An Error Correction Model (ECM) Approach International Journal of Advanced Finance and Accounting 11-19Full PDF

Effect of Tax Reforms on Federal Government Internally Generated Revenue in Nigeria International Journal of Advanced Finance and Accounting pp. 20-34Full PDF

Effect of Corporate Charges on Earnings of Oil and Gas Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 1-14Full PDF

Responsiveness of Corporate Profitability to Staff Incentive Scheme of Oil and Gas Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 15-26Full PDF

The Impact of Firm Size on Financial Decision Making in Nigeria International Journal of Advanced Finance and Accounting pp. 27-36Full PDF

Military Expenditure and Human Security in Nigeria: A Content Analysis International Journal of Advanced Finance and Accounting pp. 37-54Full PDF

Regulatory Challenges in Cryptocurrency International Journal of Advanced Finance and Accounting pp. 1-13Full PDF

The Impact of Auditors’ Independence on the Credibility of Financial Statement in Nigeria: An Empirical Analysis International Journal of Advanced Finance and Accounting pp. 14-25Full PDF

Impact of Financial Information on the Profitability of Business Organizations in Nigeria International Journal of Advanced Finance and Accounting pp. 26-36Full PDF

Deficit Budget Financing and Fluctuations in Nigeria’s External Reserve International Journal of Advanced Finance and Accounting pp. 37-50Full PDF

Responsiveness of Macroeconomic Variables to Currency Devaluation in Nigeria International Journal of Advanced Finance and Accounting pp. 1-16Full PDF

Government Access to Finance and Economic Growth: A Case of Selected States in Southeast, Nigeria International Journal of Advanced Finance and Accounting pp. 1-16Full PDF

Impact of Inflation on Pension Fund of the Nigerian Pension Industry International Journal of Advanced Finance and Accounting pp. 17-29Full PDF

Financial Leverage and Financial Performance of Quoted Industrial Goods Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 30-40Full PDF

Measuring the Impact of Financial Liberalization Policies on Agricultural Development, Econometric Evidence from Nigeria’s Agricultural Productivity, 1981-2021 International Journal of Advanced Finance and Accounting pp. 41-52Full PDF

Board Characteristics on Firm Performance of Quoted Financial Services Companies in Nigeria International Journal of Advanced Finance and Accounting pp. 53-62Full PDF

Does Bank size Contribute to Bank Earnings Volatility? Empirical Evidence from Nigeria International Journal of Advanced Finance and Accounting pp. 65-74Full PDF

Fair Value Accounting and the Relevance of Information Supplied in Corporate Reports of Nigerian Firms: A Probit Regression-Based Approach International Journal of Advanced Finace and Accounting pp. 75-83Full PDF

Fraud Detection, Prevention, Control, and Investigation in Nigeria International Journal of Advanced Finance and Accounting pp. 1-17Full PDF

A Pooled Mean Group Estimation of Taxation and Economic Growth in Sub-Saharan Africa International Journal of Advanced Finance and Accounting pp. 18-25Full PDF

Diversification of the Economy: An Imperative for Sustainable Development in Nigeria International Journal of Advanced Finance and Accounting pp. 1-21Full PDF

Dividends as a Determinant Factor of Share Price of Non-Financial Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 1-17Full PDF

Effect of Corporate Social Responsibility on Banks Performance in Nigeria International Journal of Advanced Finance and Accounting 18-29Full PDF

Impact of Environmental Risks on Insurance Business Performance; Econometric Evidence from Nigeria from 1996-2019 International Journal of Advanced Finance and Accounting pp. 30-40Full PDF

Corporate Sustainability Cost and Firm Value of Oil and Gas Firms in Nigeria International Journal of Advanced Finance and Accounting 41-58Full PDF

Effective Management of Stock Price on Earning Surprises: Evident from Nigeria International Journal of Advanced Finance and Accounting pp. 59-74Full PDF

Implications of Taxation of Educational Activities on Educational Development in Nigeria International Journal of Advanced Finance and Accounting pp. 1-6Full PDF

Analysis of Social Network in the Field of Accounting International Journal of Advanced Finance and Accounting pp. 7-14Full PDF

The Effect of Electronic Payment on the Efficient Accounting of SMEs in Nigeria: A Study of Some Selected Companies International Journal of Advanced Finance and Accounting pp. 15-29Full PDF

Contributions of Pension Industry Investments to Nigerian Capital Market International Journal of Advanced Finance and Accounting pp. 1-9Full PDF

Determinant of Capital Structure of Listed Insurance Firms in Nigeria Stock Exchange International Journal of Advanced Finance and Accounting pp. 10-23Full PDF

Financial System Broadening and Insurance Business Performance in Nigeria, 1996-2019 ARDL Co-integration Model Approach International Journal of Advanced Finance and Accounting pp. 24-37Full PDF

Relevance of Cash Flow Activities to Profitability of Manufacturing Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 38-49Full PDF

Financial Deepening Series and Economic Growth Nexus in Nigeria: Cointegration Approach, 1981-2019 International Journal of Advanced Finance and Accounting (IJAFA) pp. 1-13Full PDF

Effect of Oil Price Fluctuation on the Trading Volume of the Nigerian Capital Market International Journal of Advanced Finance and Accounting pp. 14-35Full PDF

Effect of Board Heterogeneity on Audit Quality of Banks in Nigeria International Journal of Advanced Finance & Accounting pp. 1-12Full PDF

Eradication of Banking Malpractices and Frauds in Nigeria Eradication of Banking Malpractices and Frauds in Nigeria pp. 13-25Full PDF

Effect of the Fall of International Oil Price on Exchange Rate in Nigeria International Journal of Advanced Finance and Accounting pp. 1-15Full PDF

An Empirical Analyses of the Effect of National Debt on Inflation Rate in Nigeria International Journal of Advanced Finance and Accounting pp. 16-29Full PDF

Robotic Process Automation (RPA): Its Application and the Place for Accountants in the 21st Century International Journal of Advanced Finance Accounting pp. 30-40Full PDF

Effect of Retained Earnings, Cash Reserve Ratio and Statutory Reserve on Earnings of Deposit Money Banks in Nigeria International Journal of Advanced Finance and Accounting pp. 1-19FULL TEXT

Insurance Industry Investments in Nigeria and Liquidity Risks International Journal of Advanced Finance and Accounting pp. 20-30Full PDF

Book Tax Differences (BTDS) and Financial Distress of Listed Consumer Goods Firms in Nigeria International Journal of Advanced Finance and Accounting pp. 31-51Full PDF

Effect of External Debt on GDP And Exchange Rate in Nigeria, 1986-2018 International Journal of Advanced Finance and Accounting pp. 52-70Full PDF

An Assessment of the Impact of Electronic Tax System on Collection of Revenue in Nigeria International Journal of Advanced Finance and Accounting pp. 71-81Full PDF

Financing Healthcare in Nigeria: Impact of Out-of-Pocket Expenditure International Journal of Advanced Finance and Accounting pp 1-12FULL TEXT

International Trade as a Catalyst for Economic Growth in Nigeria International Journal of Advanced Finance and Accounting pp. 13-26FULL TEXT

Risk Management and the Challenges of Climate Change International Journal of Advanced Finance and Accounting pp. 27-35FULL TEXT

Management of Operational Risks among Financial Institutions: Implications on Performance International Journal of Advanced Finance and Accounting pp. 36-47FULL TEXT

Effects of Internal Control System on the Activities of Thrift and Credit Cooperatives International Journal of Advanced Finance and Accounting 48-60Full Text

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PLAGIARISM POLICY
Plagiarism is an Academic Theft. Authors should carefully test their works to make sure it passes a general plagiarism test of at least 75% originality of which the 25% plagiarized content should be quoted statements or References. More so, no part (phrase, paragraph, page) of the submitted manuscript should be source weblinks without proper citation. This will also be considered as plagiarism. Such manuscript will be decided upon by our reviewers whether to reject absolutely or not.
REVIEW POLICY
Submitted manuscripts will be reviewed and decided upon within 5 working days of submission. Each manuscript will be reviewed by at least 2 (two) reviewers and decisions sent via email to the corresponding Author.

Nigerian Stock Market Performance and Economic Growth: An Error Correction Model (ECM) Approach

Eje, G. C. and Chude, N. P.

Risk Management and the Challenges of Climate Change

Chukwuani Victoria Nnenna

International Trade as a Catalyst for Economic Growth in Nigeria

Michael Chukwunaekwu Nwafor

Financing Healthcare in Nigeria: Impact of Out-of-Pocket Expenditure

Egiyi, Modesta Amaka