Journal Articles

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IJAFA | ISSN 2765-8457

Egiyi, M. A., Ugwu, P. N. & Agu, W. N.

Exploring the Impact of Organizational Culture on Accounting Practices and Financial Integrity International Journal of Advanced Finance and Accounting 1-16Full PDF

DOI: 10.5281/zenodo.13081799

Molokwu, I. M., Ufoaroh, E. T., & Nwajiakwa, C. S.

Extent of the Application of IPSAS in 21 Local Government Areas of Anambra State International Journal of Advanced Finance and Accounting 17-25Full PDF

DOI: 10.5281/zenodo.13316769

Chukwuani, V. N.

The Influence of Behavioural Biases on Audit Judgment and Decision Making International Journal of Advanced Finance and Accounting 26-38Full PDF

DOI: 10.5281/zenodo.13353275

Rotimi, U. A., Okechukwu, E. U. & Mba, P. C.

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

DOI: 10.5281/zenodo.10734149

Ik-Ugwoezuonu, L.

Effect of Cost Efficiency and Capital Adequacy on Financial Performance of Cooperative Financial Institutions in Nigeria International Journal of Advanced Finance and Accounting 17-33Full PDF

DOI: 10.5281/zenodo.11120425

Ahmad, U. B. & Zik-Rullahi, H. Y.

The Influence of Highest Paid Director on Financial Performance of Listed Banks in Nigeria International Journal of Advanced Finance and Accounting 34-47Full PDF

DOI: 10.5281/zenodo.11184399

Onah, K. A. & Edeh, I. T.

The Effect of International Financial Reporting Standards (IFRS) Adoption on Financial Reporting Comparability International Journal of Advanced Finance and Accounting 48-61Full PDF

DOI: 10.5281/zenodo.11530006

Iyidiobi-Agaba, F. C., Okwo, I. M. & Nkwo, F. N.

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

DOI: 10.5281/zenodo.10207109

Eze, F. O., Ugwuodo, E. J. & Igwe, M. O.

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

DOI: 10.5281/zenodo.10403987

Ojeh, N. O.

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

DOI: 10.5281/zenodo.10432387

Asogwa, F. I. & Maduagwu, E.

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

DOI: 10.5281/zenodo.8410345

Egiyi, M. A. & Okafor, V. I.

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

DOI: 10.5281/zenodo.10028036

Okoro-Otti, V. & Okechukwu, E. U.

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

DOI: 10.5281/zenodo.10029235

Chime, U. A., Onyekwelu, U. L. & Okoh, I. C.

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

DOI: 10.5281/zenodo.10033268

Oluka, K. U., Ugwu, F. I. & Chime, A. I.

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

DOI: 10.5281/zenodo.10064759

Udeh, A. P., Ejike, C. R. & Okwo, I. M.

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

DOI: 10.5281/zenodo.10068817

Chukwuani, V. N.

Evaluating the Effectiveness of Triple Bottom Line Reporting in Enhancing Corporate Accountability Evaluating the Effectiveness of Triple Bottom Line Reporting in Enhancing Corporate Accountability 82-95Full PDF

DOI: 10.5281/zenodo.13352936

Agbo, E. I.

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

DOI: 10.5281/zenodo.8113319

Ibikunle, J. & Ugwu, K.

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

DOI: 10.5281/zenodo.8328008

Ojeh, N. O.

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

DOI: 10.5281/zenodo.8328201

Ugwuanyi, W., Agbaji, B., Ezema, C. A. & Agbaji, B. I.

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

DOI: 10.5281/zenodo.10402173

Oloto, Ngozi U.

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

DOI: 10.5281/zenodo.7659920

Ugwoke, C. J. & Inyiama, O. I.

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

DOI: 10.5281/zenodo.7660031

Edeh, I. T., Okwo, I. M., & Okoro, C. O.

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

DOI: 10.5281/zenodo.7828655

Ude, A. E., Ugwuanyi, U. & Nwabuisi, A. O.

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

DOI: 10.5281/zenodo.8060918

Nwachukwu, B. C. & Inyiama, O.

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

DOI: 10.5281/zenodo.8072972

Eze, J. C.

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

DOI: 10.5281/zenodo.8079849

Offor, E. U. & Ugwu, K. O.

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

DOI: 10.5281/zenodo.7563889

Nwankwo, P. E.

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

DOI: 10.5281/zenodo.10421473

Iloeje, J. B., Okwo, I. M. & Ubesie, M. C.

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

DOI: 10.5281/zenodo.7333354

Udeh, A. I., Okwo, I. M. & Nwoha, C. E.

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

DOI: 10.5281/zenodo.7333480

Ugbor, R. O., Inyiama, O. I. & Ezugwu, C. I.

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

DOI: 10.5281/zenodo.7339419

Okparaka, V. C., Abiodun, P. A., Eneh, O.G, Isaac, C. P. & Okafor, C. J.

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

DOI: 10.5281/zenodo.7414218

Nweke, U. P., Inyiama, I. O., & Okwo, I.

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

DOI: 10.5281/zenodo.7423760

Onuh, J. E., & Inyiama, I. O.

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

DOI: 10.5281/zenodo.7423781

Ihegboro, I. M., Ofoedu, M. I., Uzochukwu, A. C. & Okechi, O. A.

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

DOI: 10.5281/zenodo.7099078

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

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

DOI: 10.5281/zenodo.7128088

Iyidiobi, F. C., Okwor, M. I., & Ezugwu, C. I.

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

DOI: 10.5281/zenodo.7192706

Edeh, Anthony Azubuike-Chinedu; Nnachi, Justina Akoyeke and Prof. Okwo, Ifeoma Mary

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

Eneh, Blessing Chidiedere; Prof. Oliver Ike Inyima and Okechukwu, Eucharia Amaka

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

Egiyi, Modesta Amaka PhD.

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

Eneje, B. C. & Ogbu, I. I.

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

Ojiakor, Ijeoma PhD; Ihegboro, Ifeoma M. PhD; and Onah, Vitalis C. PhD

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

Chidiebere, Nnamani PhD.; Ukwueze, Nnaemeka Thaddeus; and Eke, Celestine Chinwe

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

Chukwuani, Victoria Nnenna PhD.

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

Ebisi, L. N, Nwoha, C., & Nwariaku, I. S.

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

Onyia, Chinedu Callistus PhD and Aniekwe, Emmanuel Onuegbunam PhD

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

Agana, Ogagaoghene John, PhD.; Okwo, Ifeoma Mary, Ph.D.; Obasi, Ama Ibiam, Ph.D.; and Ojonta, Buchi Austin

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

Okparaka, Vincent Chukwuka PhD. & Jimoh, Taiwo M

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

Odum, Augustine Nwekemezie, Ph.D; Odum, Chinwe Gloria, Ph.D & Ofolue, Igbodo

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

Ndunagu, Victor Chidi Ph.D & Ezema, Clifford Anene Ph.D

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

Ofor, T.N. Ph.D and Ibida, Nneka Jane-Frances

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

Chukwuani, Victoria Nnenna Ph.D

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

Egiyi, Modesta Amaka Ph.D.

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

Okoro, Livinus Ugwu, PhD, and Onyebueke, Chiamaka Rhoda

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

Egiyi, Modesta Amaka

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

Nwatu, Emmanuel Chukwuemeka; Prof. Ugwuanyi, Willy

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

DOI: 10.5539/ijafa.v2n7p21

Nwobodo, Azuka Tina; Prof. Ifurueze, Meshack and Ofor, Nkechi Theresa, PhD

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

DOI: 10.5539/ijafa.v2n6p17

Odo, John, PhD; Chimeka, Chizoba Favour

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

DOI: 10.5539/ijafa.v2n6p18

Ezema, Clifford Anene, PhD; Jimoh, Taiwo Muideen and Agbaji, Benjamin Chukwuma, PhD

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

DOI: 10.5539/ijafa.v2n6p30

OZO-UBAKA, Chikaodili Julie; Professor OKWO, Ifeoma Mary; Professor NWOHA, Chike E.

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

DOI: 10.5539/ijafa.v2n6pu

Echefu, Silas, C., Prof. Ifurueze, M. S., and Emeka-Nwokeji, N. A., PhD

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

DOI: 10.5539/ijafa.v2n6p59

Okolie, Paschal I. P., Ph.D.; Anidiobu, Gabriel A.

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

DOI: 10.5539/ijafa.v2n5p6

Egiyi, Modesta Amaka, PhD

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

DOI: 10.5539/ijafa.v2n5p14

OKAFOR, Victor Ikechukwu

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

DOI: 10.5539/ijafa.v2n5p15

Okparaka, Vincent Chukwuka; Okechukwu, Stanley Tobechukwu

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

DOI: 10.5539/ijafa.v2n4p19

Ugwu, Kevin Okoh, PhD.; Uzoma Friday Christopher; Obasuyi, George D.

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

DOI: 10.5539/ijafa.v2n4p10

Ezema, Clifford Anene, PhD; Agbaji, Benjamin Chukwuma, PhD; Eche, Ann Uzoamaka

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

DOI: 10.5539/ijafa.v2n4p24

Ugwu, Timothy Chidubem; Prof. Oliver, I. Inyiama

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

DOI: 10.5539/ijafa.v2n4p28

Okoye, Gregory Onuora Ph.D.; Ezema, Clifford Anene Ph.D.

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

DOI: 10.5539/ijafa.v2n3p13

Elias Igwebuike Agbo

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

DOI: 10.5539/ijafa.v2n3p35

Odum, Augustine Nwekemezie; Odum, Chinwe Gloria; & Chidume, Vivian

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

DOI: 10.5539/ijafa.v2n2p112

Okoro, Livinus Ugwu and Onyebueke, Rhoda Chiamaka

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

DOI: 10.5539/ijafa.v2n2p112

Obinuba, Chinwe Blessing PhD; Mbah, Chris Chukwuemeka PhD; and Oparah, Promise Chika PhD

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

DOI: 10.5539/ijafa.v2n1p115

Okafor, Victor Ikechukwu (PhD); Godspower, Jennifer Odinakachi; Obizuo, Chinwendu Judith

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

DOI: 10.5539/ijafa.v2n1p1629

Egiyi, Modesta Amaka PhD.; Chukwuani, Victoria Nnenna PhD

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

DOI: 10.5539/ijafa.v2n1p3040

Okeke, Hyginus Odinaka

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

DOI: 10.5539/ijafa.v1n2p19

Agbaji, B. C. (Ph.D.) and Amobi, M. C.

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

DOI: 10.5539/ijafa.v1n2p30

Onoja Miriam Ladi; Samson A. Adediran; and Alex O. Ude

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

DOI: 10.5539/ijafa.v1n1p31

OGBU, Emenike Gerald Ph.D, OBINABO, Chinyere Rose Ph.D and ANEKE, N. Isaac

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

DOI: 10.5539/ijafa.v1n1p52

Ugwu, Kevin Okoh (Ph.D); Eleghe, Emmanuel Martin; and Ukwueze, Nnaemeka Thaddeus

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

DOI: 10.5539/ijafa.v1n1p71

Egiyi, Modesta Amaka

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

DOI: 10.5539/gjhs.v12n3p32

Michael Chukwunaekwu Nwafor

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

DOI: 10.5539/ijafa.v1n1

Chukwuani Victoria Nnenna

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

DOI: 10.5539/ijafa.v12n3p32

Yomi Israel Aremu

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

DOI: 10.5539/ijafa.v1n123

Armstrong Iheanacho

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

DOI: 10.5539/ijafa.v1n13