Department of Accounting: Recent submissions

  • Impact of Information Technology on Business Growth: A Conceptual Review 
    TION, Williams Aende (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    Information Technology (IT) in recent times has become a veritable tool for business development in particular and the Bern of economic growth in general. It assists business to penetrate new market for being innovative ...
  • Effects of Oil Revenue Generation on Government Budget Performance in Nigeria 
    ORBUNDE, Bemshima; LAMBE, Isaac; NJOKU, Ikenna Obinna (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    Oil revenue in Nigeria is indeed an important component of budget financing and economic growth. Revenues generated from oil have become a major determining point in defining the level of budget performance in the country. ...
  • Effects of Audit Committee Financial Expertise on Financial Reporting Quality of Quoted Deposit Money Bank (DMBs) in Nigeria 
    ARUMONA, Jonah; ORBUNDE, Bemshima; EMEBO, Jessica Nkechi (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    The reliance and expectation of stakeholders on the authenticity, and fairness of the financial statements and annual reports cannot be over emphasized. In order to achieve this, quality auditing must be carried out so as ...
  • Effect of Contributory Pension Scheme on the Development of Nigerian Capital Market 
    ARUMONA, Jonah; ORBUNDE, Bemshima; ABDULKADIR, Magdalene Ugwuatuamara (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    The study examines the effect of contributory pension scheme on the development of Nigerian Capital Market. The variables which are used to determine the specific objectives are:; the Contributory Pension Scheme (Independent ...
  • Effect of Ownership Structure on Financial Performance of Listed Deposit Money Banks in Nigeria 
    ORBUNDE, Bemshima; LAMBE, Isaac; ONUIGBO, Nnenna Comfort (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    In an environment characterized by imperfect information, a variance in the interest between management and shareholders can lead to sub-optimal management decisions. The study is an assessment of the effect of ownership ...
  • Effect of Petroleum Profit Tax on Capital Expenditure in Nigeria 
    AZA, Solomon; DANIEL, K. Emmanuel; INNOCENT, Agada Samuel (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    Taxation is considered the most sustainable and reliable source of revenue used to promote economic growth and development. It is the responsibility of the government to identify, generate, and harness the various revenue ...
  • Effect of Corporate Governance Mechanisms on Tax Aggressiveness among Quoted Manufacturing Firms in Nigeria 
    LAMBE, Isaac; ORBUNDE, Bemshima; AKINPELU, Femi Olusegun (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    This study is necessitated to assess the effect of corporate governance mechanisms on tax aggressiveness among manufacturing firms in Nigeria. The ex-post facto research design was employed and secondary data (corporate ...
  • IMPACT OF PETROLEUM PROFIT TAX ON ECONOMIC GROWTH IN NIGERIA 
    LAMBE, K. Isaac; MILAM, G. Fukkatda; SALIFU, Grace (BINGHAM UNIVERSITY JOURNAL OF BUSINESS ADMINISTRATION (BUJBA) Vol. 1, No. 2, 2020-08)
    The Downturn in the Nigerian economy has been traced to failure of successive governments to utilize oil revenue and excess crude oil income effectively in the development of other sectors of the economy. The study examines ...
  • Effects of Debt Financing on Financial Performance of Listed Consumer Goods Firms in Nigeria 
    ARUMONA, Jonah; LAMBE, Isaac; IDOGHO, Abraham Momoh (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    There has been yearning among academics, government, financial institutions regulators and global institutions as to whether debt influences the financial performance of an organization. Studies on the relationship between ...
  • Effect of Board Characteristics on Financial Performance of Quoted Agricultural Firms in Nigeria 
    OLUWADAMISI, B. Gloria (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    The study examines the effect of board characteristic on financial performance of quoted agricultural firms in Nigeria. board characteristics is the independent variable proxied by (board size, board diligence, board ...
  • Effect of Public Sector Reforms on the Nigerian Economic Growth 
    FATOYE, Segun Kunle (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    This paper examined the policies of public sector reforms on economic growth with special reference to privatization and commercialization of public enterprises in Nigeria and how they have impacted the growth of the Nation. ...
  • Effect of Dividend Announcement on Share Prices of Listed Money Deposit Banks in Nigeria 
    ADELABU, Sunday Olushola (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    This study examined the effect of Dividend Announcement on the share Price of Listed Money Deposit Banks in Nigeria. This study used secondary sourced data, the data collected were analysed using the multiple regression ...
  • Impact of Human Capital Accounting on the Financial Performance of Deposit Money Banks in Nigeria 
    AROWELE, Mary-Ann Abisoye (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    This study examined the impact of human capital accounting and financial performance of listed money deposit banks in Nigeria. Data was collected from annual report of selected money deposit banks in Nigeria; the data that ...
  • Impact of Corporate Governance on Financial Performance of Consumers Goods Firms in Nigeria 
    OLOLADE, Elizabeth Balogun (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    The main objective of this study is to determine the impact of corporate governance on the financial performance of consumer’s goods firms in Nigeria over a period of five (5) years (2015 – 2019). This work employed Board ...
  • Information and Communication Technology and the Development of Accounting Profession in Nigeria 
    KWABE, Mode Vandihe (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    The study seeks to know how the rapid development of Information and Communication Technologies (ICTs) has effectively facilitate the accounting profession in a way of improving the provision of its products and services ...
  • Impact of Information Communication Technology on Performance of Deposit Money Banks in Nigeria 
    WURANGTEP, Clement Clifford (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2 No. 1, 2021-09)
    The study examines the impact of Information Communication Technology (ICT) on the performance of Deposit money banks in Nigeria. Secondary data were collected from the quoted Deposit Money Banks and the central bank of ...
  • Impact of ICT Tools on Audit Process of Corporate Organizations in Nigeria 
    WADA, Godwin Mark (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The dynamism in the global business environment has introduced a dramatic change in the Nigerian business environment. Corporate organisations have therefore increased their need for new ways to succeed and survive. Corporate ...
  • Impact of Accounting Information System on the Performance of the Petroleum Industry in Nigeria 
    OGBEDEDAGU, Sylvia Chidinma (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    Currently, the demand for accounting information system is increasing due to its high influence on the organizational performance and emerging area to be investigate. Thus, the current article aims to examine the impact ...
  • Impact of Stock Exchange Performance on the Economic Growth of Nigeria 
    AWE, Richard Akin (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    This study shows the overview on the critical impact of stock exchange performance on the Nigerian economic growth for the period between 1990 and 2020 as a reference point for developing economies is the bedrock of this ...
  • Effects of Tax Treaties on Foreign Direct Investment in Nigeria 
    MUSA, Amos Omale (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    A country’s tax regime is always a key factor for any business considering moving into new markets. The major reason states sign tax treaties is to avoid international double taxation which usually arise as a result of ...

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