Repository › International Journal of Advanced Finance and Accounting
2026 (4 articles)
- Tax Accounting Practices and Informal Sector Revenue Mobilization: Empirical Evidence from MSMEs in Lagos State, Nigeria (2018–2025)
Molokwu, Ifeoma Mirian; Chimezie Ada Ibezim International Journal of Advanced Finance and Accounting, Vol. 7, No. 2, pp. 16-30, 2026 DOI PDF - Capital Market Development and Financial Institution Recapitalization in Nigeria: A Policy Analysis
Ojeh, Augustine; Amaechi Marcellus Chukwu; Eze, Joseph Chukwudi; Nkwo, Festus Ndubuisi International Journal of Advanced Finance and Accounting, Vol. 7, No. 2, pp. 1-15, 2026 DOI PDF - The Role of Accounting in Managing Data as a Strategic Asset
Chukwuani, Victoria Nnenna International Journal of Advanced Finance and Accounting, Vol. 7, No. 1, pp. 16-35, 2026 DOI PDF - Tax Revenue and Economic Growth in Nigeria
Nwadibe, C. L.; Ozoilo, I. V.; Nwabuisi, Anthony Okorie International Journal of Advanced Finance and Accounting, Vol. 7, No. 1, pp. 1-15, 2026 DOI PDF
2025 (3 articles)
- Influence of Firm Characteristics on Environmental Sustainability Reporting in Nigerian Firms
Nwabuisi, Anthony Okorie; Okeke, Daniel Chukwudi; Ojonta, Buchi Austin International Journal of Advanced Finance and Accounting, Vol. 6, No. 2, pp. 11-22, 2025 DOI PDF - Influence of IFRS Adoption on the Financial Reporting Quality of Nigerian Public Companies
Udefi, Geoffrey Ndubuisi; Onah, Kelvin Amobi; Nnabuenyi, Cherechi Flourish; Nkwo, Festus Ndubuisi International Journal of Advanced Finance and Accounting, Vol. 6, No. 2, pp. 1-10, 2025 DOI PDF - Asset Pricing with Liquidity Risk: Evidence from the US Stock Market
Faiz Rasool; Nimra Riaz; Madiha Afzal; Muhammad Mudassar Hussain International Journal of Advanced Finance and Accounting, Vol. 6, No. 1, pp. 1-10, 2025 DOI PDF
2024 (9 articles)
- Gamification in Accounting Education: Enhancing Engagement and Learning Outcomes
Chukwuani, Victoria Nnenna International Journal of Advanced Finance and Accounting, Vol. 5, No. 3, pp. 1-10, 2024 DOI PDF - Blockchain-Based Crowdfunding for Startups in Pakistan: A Viability Study
Faiz Rasool International Journal of Advanced Finance and Accounting, Vol. 5, No. 2, pp. 39-49, 2024 DOI PDF - The Influence of Behavioural Biases on Audit Judgment and Decision Making
Chukwuani; Victoria N International Journal of Advanced Finance and Accounting, Vol. 5, No. 2, pp. 26-38, 2024 DOI PDF - Extent of the Application of IPSAS in 21 Local Government Areas of Anambra State
Molokwu; Ifeoma M International Journal of Advanced Finance and Accounting, Vol. 5, No. 2, pp. 17-25, 2024 DOI PDF - Exploring the Impact of Organizational Culture on Accounting Practices and Financial Integrity
Egiyi, Modesta Amaka; Ugwu, Priscilla Ngozi; Agu, Wilfred Nnabuike International Journal of Advanced Finance and Accounting, Vol. 5, No. 2, pp. 1-16, 2024 DOI PDF - The Effect of International Financial Reporting Standards (IFRS) Adoption on Financial Reporting Comparability
Onah, Kelvin Amobi; Edeh, I. T. International Journal of Advanced Finance and Accounting, Vol. 5, No. 1, pp. 48-61, 2024 DOI PDF - The Influence of Highest Paid Director on Financial Performance of Listed Banks in Nigeria
Ahmad; Uthman B International Journal of Advanced Finance and Accounting, Vol. 5, No. 1, pp. 34-47, 2024 DOI PDF - Effect of Cost Efficiency and Capital Adequacy on Financial Performance of Cooperative Financial Institutions in Nigeria
Ik-Ugwoezuonu; Lilian D International Journal of Advanced Finance and Accounting, Vol. 5, No. 1, pp. 17-33, 2024 DOI PDF - Role of Central Bank of Nigeria on the Performance of Deposit Money Banks in South East Nigeria
Rotimi, U. A.; Okechukwu, E. U.; Mba, P. C. International Journal of Advanced Finance and Accounting, Vol. 5, No. 1, pp. 1-16, 2024 DOI PDF
2023 (22 articles)
- Exploring the Implications of Public-Private Partnerships (PPPs) on Public Sector Accounting and Reporting in Nigeria
Ojeh, Nwode Offor International Journal of Advanced Finance and Accounting, Vol. 4, No. 5, pp. 33-47, 2023 DOI PDF - Corporate Social Responsibility Practices and Performance of Oil and Gas Firms in Nigeria
Eze, F. O.; Ugwuodo, E. J.; Igwe, M. O. International Journal of Advanced Finance and Accounting, Vol. 4, No. 5, pp. 17-32, 2023 DOI PDF - Evaluating the Impact of Environmental Costs on the Market Values of Oil and Gas and Communication Firms in Nigeria
Iyidiobi-Agaba, Felicia Cheluchi; Okwo, Ifeoma Mary; Nkwo, Festus Ndubuisi International Journal of Advanced Finance and Accounting, Vol. 4, No. 5, pp. 1-16, 2023 DOI PDF - Evaluating the Effectiveness of Triple Bottom Line Reporting in Enhancing Corporate Accountability
Chukwuani, Victoria Nnenna International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 82-95, 2023 DOI PDF - Impact of Corporate Growth Indicators on Financing Decision of Manufacturing Firms in Nigeria
Udeh, A. P.; Ejike, C. R.; Okwo, Ifeoma Mary International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 70-81, 2023 DOI PDF - An Empirical Analysis of the Effect of Fiscal Policy on Real Sector Growth in Nigeria using ARDL Approach
Oluka, Kingsley Ugochukwu; Ugwu, F. I.; Chime, A. I. International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 57-69, 2023 DOI PDF - Effect of Dividend Payments on Share Prices of Quoted Deposit Money Banks in Nigeria
Chime, U. A.; Onyekwelu, U. L.; Okoh, I. C. International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 42-56, 2023 DOI PDF - Effect of Naira Redesign Management on Development of Entrepreneurship of Micro Businesses in Enugu State
Okechukwu, E. U. International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 25-41, 2023 DOI PDF - The Impact of Earnings Volatility on Audit Report Lag in Listed Nigerian Firms
Egiyi, Modesta Amaka; Okafor, Victor Ikechukwu International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 16-24, 2023 DOI PDF - Corporate Strategy and Performance of Selected Deposit Money Banks in Enugu Metropolis
Asogwa; Francis I International Journal of Advanced Finance and Accounting, Vol. 4, No. 4, pp. 1-15, 2023 DOI PDF - Impact of Insurance Service Indicators on Economic Growth of Nigeria, 1997-2022
Ugwuanyi; Willy Agbaji; Benjamin P International Journal of Advanced Finance and Accounting, Vol. 4, No. 3, pp. 38-49, 2023 DOI PDF - Effect of Chief Executive officer (CEO) Dynamism on Firm Value of Listed Commercial Banks: Evidence from Nigeria
Ibikunle, J.; Ugwu, K. International Journal of Advanced Finance and Accounting, Vol. 4, No. 3, pp. 13-25, 2023 DOI PDF - An Investigation into the Factors Influencing Public Sector Financial Management Reforms in Enugu, Nigeria
Ojeh, N. O. International Journal of Advanced Finance and Accounting, Vol. 4, No. 3, pp. 26-37, 2023 DOI PDF - International Tax Disputes and Resolution: An Update
Agbo, Elias Igwebuike International Journal of Advanced Finance and Accounting, Vol. 4, No. 3, 2023 DOI PDF - ENVIRONMENTAL ACCOUNTING AS A CATALYST FOR IMPROVING THE OPERATIONAL PERFORMANCE OF OIL AND GAS CONGLOMERATES IN NIGERIA
Eze, Joseph Chukwudi International Journal of Advanced Finance and Accounting, Vol. 4, No. 2, 2023 DOI PDF - WORKING CAPITAL MANAGEMENT AND FINANCIAL PERFORMANCE OF MANUFACTURING FIRM IN SOUTHEAST NIGERIA
Nwachukwu, Basilia Chiamaka; Inyiama, Oliver Ikechukwu International Journal of Advanced Finance and Accounting, Vol. 4, No. 2, 2023 DOI PDF - EFFECT OF REGULATORY PENALTIES ON FINANCIAL PERFORMANCE OF QUOTED INDUSTRIAL FIRMS IN NIGERIA
Ude, Anthony Ejiofor; Uche Ugwuanyi; Nwabuisi, Anthony Okorie International Journal of Advanced Finance and Accounting, Vol. 4, No. 2, 2023 DOI PDF - EFFECT OF FIRM CHARACTERISTICS ON FINANCIAL REPORTING TIMELINESS OF BANKING SECTOR IN NIGERIA
Edeh, I. T.; Okwo, Ifeoma Mary; Okoro, C. O. International Journal of Advanced Finance and Accounting, Vol. 4, No. 2, 2023 DOI PDF - Impact of Oil Price Fluctuations and Economic Growth: Insights from Nigeria
Ugwoke, C. J.; Inyiama, Oliver Ikechukwu International Journal of Advanced Finance and Accounting, Vol. 4, No. 2, 2023 DOI PDF - Empirical Investigation of the Effect of Government Expenditures on Gross Domestic Product in Nigeria
Oloto, Ngozi U. International Journal of Advanced Finance and Accounting, Vol. 4, No. 2, 2023 DOI PDF - Effect of Interest Rate Policy on Some Selected Macroeconomic Variables in Nigeria
Nwankwo; Peter E International Journal of Advanced Finance and Accounting, Vol. 4, No. 1, pp. 13-28, 2023 DOI PDF - An Empirical Investigation of the Effect of the Covid-19 Index on Foreign Direct Investment in Nigeria
Offor, E. U.; Ugwu, K. O. International Journal of Advanced Finance and Accounting, Vol. 4, No. 1, pp. 1-12, 2023 DOI PDF
2022 (23 articles)
- Survey of Economic Effect of Covid 19 Pandemic on Performance of SMEs in South East Nigeria
Onuh, J. E.; Inyiama, I. O. International Journal of Advanced Finance and Accounting, Vol. 3, No. 5, 2022 DOI PDF - Effect of Corporate Social Responsibility on the Profitability of Oil and Gas Firms in Nigeria
Nweke, U. P.; Inyiama, I. O.; Okwo, Ifeoma Mary International Journal of Advanced Finance and Accounting, Vol. 3, No. 5, 2022 DOI PDF - Effect of Liquidity Risk on the Investment of the Nigerian Insurance Industry
Okparaka, Vincent Chukwuka; Abiodun, P. A.; Eneh, O. G.; Isaac, C. P.; Okafor, C. J. International Journal of Advanced Finance and Accounting, Vol. 3, No. 5, 2022 DOI PDF - Corporate Governance and Earnings Management of Consumer Goods Manufacturing Firms in Nigeria
Iloeje, Jane Binyelum; Okwo, Ifeoma Mary; Ubesie, M. C International Journal of Advanced Finance and Accounting, Vol. 3, No. 5, 2022 DOI PDF - Stakeholders’ Compensation and Corporate Value: Nigerian Banking Sector Experience in Covid-19 Era
Ugbor, Raphael Oluchukwu; Inyiama, Oliver Ikechukwu; Ezugwu, Christian Ikechukwu International Journal of Advanced Finance and Accounting, Vol. 3, No. 5, 2022 DOI PDF - Relationship Between Intangible Assets and Value of Oil and Gas Firms in Nigeria
Udeh, Anastasia Ifeoma; Okwo, Ifeoma Mary; Nwoha, Chike Ernest International Journal of Advanced Finance and Accounting, Vol. 3, No. 5, 2022 DOI PDF - Effect of Tax Reforms on Federal Government Internally Generated Revenue in Nigeria
Iyidiobi, Felicia Cheluchi; Okwor, Mary Ifeoma; Ezugwu, Christian Ikechukwu International Journal of Advanced Finance and Accounting, Vol. 3, No. 4, pp. 20-34, 2022 DOI PDF - Nigerian Stock Market Performance and Economic Growth: An Error Correction Model (ECM) Approach
Eje, Grace Chinyere; Chude, Nkiru Patricia International Journal of Advanced Finance and Accounting, Vol. 3, No. 4, 2022 DOI PDF - The Effect of Deposit Money Banks (DMBS) Performance on Interest Rates: Evidence from Nigeria
Ihegboro, Ifeoma Maria; Ofoedu, M. I.; Uzochukwu, A. C.; Okechi, O. A. International Journal of Advanced Finance and Accounting, Vol. 3, No. 4, 2022 DOI PDF - Deficit Budget Financing and Fluctuations in Nigeria's External Reserve
Ebisi, Lilian Njideka; Nwoha, Chike Ernest; Nwariaku, Ihechiluru Samuel International Journal of Advanced Finance and Accounting, Vol. 3, No. 2, pp. 37-50, 2022 PDF - Military Expenditure and Human Security in Nigeria: A Content Analysis
Beatrice Chinyere Eneje; Ignatius Ikechukwu Ogbu International Journal of Advanced Finance and Accounting, Vol. 3, No. 3, pp. 37-54, 2022 PDF - The Impact of Firm Size on Financial Decision Making in Nigeria
Duame, S.; Benson, E. International Journal of Advanced Finance and Accounting, Vol. 3, No. 3, 2022 PDF - Responsiveness of Corporate Profitability to Staff Incentive Scheme of Oil and Gas Firms in Nigeria
Eneh, Blessing Chidiedere; Oliver Ike Inyima; Okechukwu, Eucharia Amaka International Journal of Advanced Finance and Accounting, Vol. 3, No. 3, 2022 PDF - Effect of Corporate Charges on Earnings of Oil and Gas Firms in Nigeria
Edeh, Anthony Azubuike-Chinedu; Nnachi, Justina Akoyeke; Okwo, Ifeoma Mary International Journal of Advanced Finance and Accounting, Vol. 3, No. 3, pp. 1-14, 2022 PDF - Impact of Financial Information on the Profitability of Business Organizations in Nigeria
Chukwuani, Victoria Nnenna International Journal of Advanced Finance and Accounting, Vol. 3, No. 2, 2022 PDF - The Impact of Auditors' Independence on the Credibility of Financial Statement in Nigeria: An Empirical Analysis
Chidiebere, Nnamani; Ukwueze, Nnaemeka Thaddeus; Eke, Celestine Chinwe International Journal of Advanced Finance and Accounting, Vol. 3, No. 2, 2022 PDF - Regulatory Challenges in Cryptocurrency
Ojiakor, Ijeoma; Ihegboro, Ifeoma Maria; Onah, Vitalis C. International Journal of Advanced Finance and Accounting, Vol. 3, No. 2, pp. 1-13, 2022 PDF - Responsiveness of Macroeconomic Variables to Currency Devaluation in Nigeria
Onyia, Chinedu Callistus; Aniekwe Emmanuel Onuegbunam International Journal of Advanced Finance and Accounting, Vol. 3, No. 1, 2022 PDF - Board Characteristics on Firm Performance of Quoted Financial Services Companies in Nigeria
Ofor, T.N.; Ibida, Nneka Jane-Frances International Journal of Advanced Finance and Accounting, Vol. 2, No. 9, pp. 53-64, 2022 PDF - Financial Leverage and Financial Performance of Quoted Industrial Goods Firms in Nigeria
Odum, Augustine Nwekemezie; Odum, Chinwe Gloria; Ofolue, Igbodo International Journal of Advanced Finance and Accounting, Vol. 2, No. 9, pp. 30-40, 2022 PDF - Measuring the Impact of Financial Liberalization Policies on Agricultural Development, Econometric Evidence from Nigeria’s Agricultural Productivity, 1981-2021
Ndunagu, Victor Chidi; Ezema, Clifford Anene International Journal of Advanced Finance and Accounting, Vol. 2, No. 9, 2022 PDF - Impact of Inflation on Pension Fund of the Nigerian Pension Industry
Okparaka, Vincent Chukwuka; Jimoh, Taiwo Muideen International Journal of Advanced Finance and Accounting, Vol. 2, No. 9, pp. 17-29, 2022 PDF - Government Access to Finance and Economic Growth: A Case of Selected States in Southeast, Nigeria
Agana, Ogagaoghene John; Okwo, Ifeoma Mary; Obasi, Ama Ibiam; Ojonta, Buchi Austin International Journal of Advanced Finance and Accounting, Vol. 2, No. 9, 2022 PDF
2021 (22 articles)
- Fraud Detection, Prevention, Control, and Investigation in Nigeria
Okoro, Livinus Ugwu; Onyebueke, Chiamaka Rhoda International Journal of Advanced Finance and Accounting, Vol. 2, No. 8, 2021 PDF - A Pooled Mean Group Estimation of Taxation and Economic Growth in Sub-Saharan Africa
Egiyi, Modesta Amaka International Journal of Advanced Finance and Accounting, Vol. 2, No. 8, 2021 PDF - Diversification of the Economy: An Imperative for Sustainable Development in Nigeria
Nwatu, Emmanuel Chukwuemeka; Ugwuanyi, Willy International Journal of Advanced Finance and Accounting, Vol. 2, No. 7, pp. 1-21, 2021 PDF - Effective Management of Stock Price on Earning Surprises: Evident from Nigeria
Echefu, Silas C.; Ifurueze, Meshack; Emeka-Nwokeji, N. A. International Journal of Advanced Finance and Accounting, Vol. 2, No. 6, pp. 59-74, 2021 PDF - Impact of Environmental Risks on Insurance Business Performance; Econometric Evidence from Nigeria from 1996-2019
Ezema, Clifford Anene; Jimoh, Taiwo Muideen; Agbaji, Benjamin Chukwuma International Journal of Advanced Finance and Accounting, Vol. 2, No. 6, 2021 PDF - Corporate Sustainability Cost and Firm Value of Oil and Gas Firms in Nigeria
OZO-UBAKA, Chikaodili Julie; Okwo, Ifeoma Mary; Nwoha, Chike Ernest International Journal of Advanced Finance and Accounting, Vol. 2, No. 6, pp. 41-58, 2021 PDF - Dividends as a Determinant Factor of Share Price of Non-Financial Firms in Nigeria
Nwobodo, Azuka Tina; Ifurueze, Meshack; Ofor, Nkechi Theresa International Journal of Advanced Finance and Accounting, Vol. 2, No. 6, pp. 1-17, 2021 PDF - Effect of Corporate Social Responsibility on Banks Performance in Nigeria
Odo, John; Chimeka, Chizoba Favour International Journal of Advanced Finance and Accounting, Vol. 2, No. 6, pp. 18-29, 2021 PDF - The Effect of Electronic Payment on the Efficient Accounting of SMEs in Nigeria: A Study of Some Selected Companies
Okafor, Victor Ikechukwu International Journal of Advanced Finance and Accounting, Vol. 2, No. 5, 2021 PDF - Analysis of Social Network in the Field of Accounting
Egiyi, Modesta Amaka International Journal of Advanced Finance and Accounting, Vol. 2, No. 5, pp. 7-14, 2021 PDF - Implications of Taxation of Educational Activities on Educational Development in Nigeria
Okolie, Paschal I. P.; Anidiobu, Gabriel A. International Journal of Advanced Finance and Accounting, Vol. 2, No. 5, 2021 PDF - Relevance of Cash Flow Activities to Profitability of Manufacturing Firms in Nigeria
Ugwu, Timothy Chidubem; Oliver, I. Inyiama International Journal of Advanced Finance and Accounting, Vol. 2, No. 4, 2021 PDF - Contributions of Pension Industry Investments to Nigerian Capital Market
Okparaka, Vincent Chukwuka; Okechukwu, Stanley Tobechukwu International Journal of Advanced Finance and Accounting, Vol. 2, No. 4, pp. 1-9, 2021 PDF - Determinant of Capital Structure of Listed Insurance Firms in Nigeria Stock Exchange
Ugwu, Kevin Okoh, PhD., Uzoma Friday Christopher, and Obasuyi, George D. International Journal of Advanced Finance and Accounting, Vol. 2, No. 4, 2021 PDF - Financial System Broadening and Insurance Business Performance in Nigeria, 1996-2019 ARDL Co-integration Model Approach
Ezema, Clifford Anene; Agbaji, Benjamin Chukwuma; Eche, Ann Uzoamaka International Journal of Advanced Finance and Accounting, Vol. 2, No. 4, 2021 PDF - Effect of Oil Price Fluctuation on the Trading Volume of the Nigerian Capital Market
Agbo, Elias Igwebuike International Journal of Advanced Finance and Accounting, Vol. 2, No. 3, 2021 PDF - Financial Deepening Series and Economic Growth Nexus in Nigeria: Cointegration Approach, 1981-2019
Okoye, Gregory Onuora; Ezema, Clifford Anene International Journal of Advanced Finance and Accounting, Vol. 2, No. 3, 2021 PDF - Eradication of Banking Malpractices and Frauds in Nigeria
Okoro, Livinus Ugwu; Onyebueke, Rhoda Chiamaka International Journal of Advanced Finance and Accounting, Vol. 2, No. 2, 2021 PDF - Effect of Board Heterogeneity on Audit Quality of Banks in Nigeria
Odum, Augustine Nwekemezie; Odum, Chinwe Gloria; Chidume, Vivian International Journal of Advanced Finance and Accounting, Vol. 2, No. 2, pp. 1-12, 2021 PDF - Effect of the Fall of International Oil Price on Exchange Rate in Nigeria
Obinuba, Chinwe Blessing; Mbah, Chris Chukwuemeka; Oparah, Promise Chika International Journal of Advanced Finance and Accounting, Vol. 2, No. 1, pp. 1-15, 2021 PDF - Robotic Process Automation (RPA): Its Application and the Place for Accountants in the 21st Century
Egiyi, Modesta Amaka; Chukwuani, Victoria Nnenna International Journal of Advanced Finance and Accounting, Vol. 2, No. 1, pp. 30-40, 2021 PDF - An Empirical Analyses of the Effect of National Debt on Inflation Rate in Nigeria
Okafor, Victor Ikechukwu; Godspower, Jennifer Odinakachi; Obizuo, Chinwendu Judith International Journal of Advanced Finance and Accounting, Vol. 2, No. 1, pp. 16-29, 2021 PDF
2020 (7 articles)
- An Assessment of the Impact of Electronic Tax System on Collection of Revenue in Nigeria
Ugwu, Kevin Okoh; Eleghe, Emmanuel Martin; Ukwueze, Nnaemeka Thaddeus International Journal of Advanced Finance and Accounting, Vol. 1, No. 2, 2020 PDF - Effect of External Debt on GDP And Exchange Rate in Nigeria, 1986-2018
OGBU, Emenike Gerald Ph.D, OBINABO, Chinyere Rose Ph.D and ANEKE, N. Isaac International Journal of Advanced Finance and Accounting, Vol. 1, No. 2, pp. 52-70, 2020 PDF - Book Tax Differences (BTDS) and Financial Distress of Listed Consumer Goods Firms in Nigeria
Onoja Miriam Ladi; Samson A. Adediran; Alex O. Ude International Journal of Advanced Finance and Accounting, Vol. 1, No. 2, pp. 31-51, 2020 PDF - Effect of Retained Earnings, Cash Reserve Ratio and Statutory Reserve on Earnings of Deposit Money Banks in Nigeria
Okeke, Hyginus Odinaka International Journal of Advanced Finance and Accounting, Vol. 1, No. 2, 2020 PDF - Insurance Industry Investments in Nigeria and Liquidity Risks
Agbaji, Benjamin Chukwuma; Amobi, M. C. International Journal of Advanced Finance and Accounting, Vol. 1, No. 2, pp. 20-30, 2020 PDF - Management of Operational Risks among Financial Institutions: Implications on Performance
Aderonke, A. O.; Musa, A. O. International Journal of Advanced Finance and Accounting, Vol. 1, No. 1, 2020 PDF - Financing Healthcare in Nigeria: Impact of Out-of-Pocket Expenditure
Egiyi, Modesta Amaka International Journal of Advanced Finance and Accounting, Vol. 1, No. 1, 2020 PDF