Department of Accounting: Recent submissions

  • Effect of Board Size on Real Earnings Management of Financial Institutions in Nigeria 
    DANIEL, Emmanuel K.; AMEH, Jacob; AZA, Solomon (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The study is an assessment of the effect of Board Size on Real Earnings Management of listed firms in Nigeria. The expofacto research design was adopted with reliance on secondary data from annual report of listed firms. ...
  • Impact of Stock Market Performance on Nigerian Economic Growth 
    ABDULKADIR, Magdalene Ugwuatuamara (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Though, the economic theory indicates a positive relationship between stock market and economic growth, but the causal relationship between the variables remains a topical issue among researchers. In addition to the ...
  • Impact of Border Close on Revenue Generation in Nigeria 
    NEV, Juliet Mure (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This study seeks to extensively examine the impact of border closure on revenue generation in Nigeria, though research on this subject matter in previous times is not very extensive, it is a matter of national importance, ...
  • Effect of Taxation on Developing Economies: The Case of Nigeria 
    OKWOLI, Sunday (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The governments of developing economies such as that of Nigeria have been making frantic efforts to meet up its obligations to their respective citizenry via provision of basic social amenities such as schools, hospitals, ...
  • Impact of e-Payment Systems on the Management of Public Funds in Nigeria 
    NJOKU, Ikenna Obinna (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The study examines the impact of e-payment in management of public fund in Nigeria. E-payment system was articulated and designed as a means of fast tracking the implementation of government policies thereby eliminating ...
  • Nexus between Oil Economy and Digital Economy: The Case Study of Nigeria 
    EMEBO, Jessica Nkechi (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    In the wake of Nigeria’s independence and rise to economic stability, one of the most striving sources of income for the country has been the oil economy. With a maximum crude oil production capacity of 2.5 million barrels ...
  • Effect of Value for Money Audit on Fraud Prevention in the Nigerian Public Sector 
    DINAH, Dinatu Samuel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Increasing concern and awareness of government activities by its citizens brought about the widening of the scope of governmental auditing over the years by the demand for independent verification of information to the ...
  • Impact of Accounting System on Public Expenditure Control in Nigeria 
    OGAH, Inalegwu (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The study aims to examine the impact of accounting system on public expenditure control in Nigeria. Public expenditure is spending made by the government of a country on collective needs such as provision of infrastructure, ...
  • Effect of Foreign Direct Investment on Interest Rate Regimes in Nigeria 
    UGBAH, Nduka Chibuike (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Foreign direct investment (FDI) is an important tool for the growth of any economy. FDI is low in Nigeria and this is resulting in low level of economic growth and standards of living and has hindered the promotion of ...
  • Impact of Environmental Accounting on Corporate Organizational Reporting in Nigeria 
    YOHANNA, Longdi Faith (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This study examines the impact of environmental accounting on corporate organizational reporting in Nigeria. Data were gathered from secondary source. The increasing importance of considering environmental aspects within ...
  • Challenges on the Implementation of International Public Sector Accounting Standards in Nigeria 
    ONYILOKWU, I. Joseph (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    In recent times the issue of International Public Sector Accounting Standards (IPSAS) has been of interest to scholars as far as financial reporting in the public sector is concerned. IPSAS have been embraced by many ...
  • Effect of Taxation on Nigeria’s Economic Growth 
    KWABE, Mode Vandihe (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    In every economy, the important of revenue mobilization and allocation is key to economic growth process. This study seeks to examine the Effect of Taxation on Nigeria’s Economic Growth. The study adopts an ex-post factor ...
  • Effect of Value Added Tax on Revenue Generation in Nigeria 
    INNOCENT, Agada Samuel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The study examined value added tax on revenue generation in Nigeria. Secondary data was sourced from the Federal Inland Revenue Service (FIRS) ranging from 2000 to 2018. In carrying out the study, Simple regression through ...
  • Nexus between the Central Bank of Nigeria’s Regulatory Framework and Global Economic Crisis 
    OKWOR, Ferdinard Odey (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This study seeks to consider the relationship between the Central Bank of Nigeria’s regulatory framework and global economic crisis, particularly, the extent to which the Central bank of Nigeria’s policies, guidelines, ...
  • Impact of Foreign Direct Investment on Development of Capital Market 
    IDEDEKUMOH, Oyonvwenadjebre Daniel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This research work examines the relationship between foreign direct investment and capital market development with specific reference to Nigeria; given the role of FDI in promoting economic growth in emerging economies of ...
  • Effect of Revenue Loss on Government Administration in Nigeria 
    MUSA, Umar Farouk (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The objective of this study is to examine the effect of revenue loss on government administration in Nigeria. The study made used of secondary data that were gotten on company income tax and revenue generated in Nigeria ...
  • Effect of Corporate Disclosure on Earnings Management of Listed Conglomerates Firms Nigeria 
    PAM, Bunmi (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The aim of this study is to examine the influence of corporate disclosure on earnings management of listed Conglomerates in Nigeria. The secondary sources of data were employed while the panel data collected was analysed ...
  • Impact of Forensic Accounting Investigation on Public Sector Financial Crimes in Nigeria 
    BANA, Joseph O. (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Forensic Accounting is an investigative style of accounting used to determine whether an individual or an organization has engaged in any illegal financial activities. Forensic Accounting is a rapidly growing field of ...
  • Dividend Behaviour of Deposit Money Banks: The Case of Nigeria 
    AUDU, Ilemona Omonu (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The driving force behind this study is the fact that dividend policy formulation is a subject of controversy from the theoretical point of view as well as the inherent problems that firms are practically confronted with ...
  • Effect of Foreign Direct Investment and Foreign Portfolio Investment on Foreign Exchange Rate in Nigeria 
    AKINTOYE, Olufemi Temidayo (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    Considering that the Net Inflow of Foreign Investment in Nigeria in the last thirty years from 1991 to 2020 is a negative Net worth and the Exchange rate has been on a downward slide within the same period, this paper ...

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