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FUDMA Journal of Accounting and Finance Research (FUJAFR)
ISSN 2992-2704 · Federal University Dutsin-Ma, Department of Accounting · 244 artikel di indeks
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Artikel Jurnal
Forensic accounting techniques and fraud control in the Nigerian public sector: The moderating role of financial inclusion
Purpose: This study investigated the effect of forensic accounting techniques on fraud control in the Nigerian public sector and examined whether financial inclusion strengthens the relationship between forensic accounting techniques and fraud control. Specifically, the study evaluated the…
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Artikel Jurnal
Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria
Purpose: This study examined the moderation effect of board independence on the relationship between auditor’s characteristics and financial reporting timeliness and the moderating effect of board governance among listed non-financial service firms in Nigeria. Methodology: The study used expo-facto…
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Beyond transaction borders: Tabular and graph-based machine learning for multi-domain financial crime detection
Purpose: This study examines how reported detection performance in financial crime machine learning depends on the evaluation protocol and assesses when relational structure adds detection value. Methodology: Three public benchmarks are evaluated: Credit Card Fraud 2023, the Synthetic Anti-Money…
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Crude oil price volatility and stock market performance in Nigeria (2010–2025): evidence from multiple volatility measures
Purpose: This study examines the effect of crude oil price volatility on stock market performance in Nigeria from 2010 to 2025 using multiple volatility measures. Specifically, it assesses the effects of realised (historical), conditional, implied and asymmetric crude oil price volatility on stock…
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Artikel Jurnal
Management accounting: a research review of evolution, theoretical foundations, contemporary issues, and future directions
Purpose: This study reviews the evolution of management accounting, its theoretical foundations, contemporary practices, emerging technological influences, and future directions. It specifically examines how management accounting has transitioned from a traditional cost-control function to a…
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An assessment of taxation and ESG disclosure in Nigeria: A review of literature and research agenda
Purpose: This study conceptually looked at the link between taxation and ESG disclosures in Nigeria, as it places strong emphasis on applying logic and interpreting current knowledge. Methodology: In order to ensure that the conceptual discourse is based on accepted knowledge, the study also relied…
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Artikel Jurnal
Effect of human resource accounting and corporate reporting of listed firms in Nigeria
Purpose: Concerns over the exclusion of human resource investments from conventional financial reporting standards have been raised by the growing importance of human capital in contemporary organizations. This study specifically looked at how corporate organizations handle the disclosure of human…
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Strategic Management of the Centre for Entrepreneurship and ICT for Innovation, Revenue Generation, and Student Employability: A Case Study of Federal University Dutse
Purpose: This study examines the strategic management of the Entrepreneurship Centre and ICT Directorate at Federal University Dutse, Nigeria, with the aim of developing a framework for transforming the two units into sustainable hubs for innovation, revenue generation, and student employability…
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Role of tax audits in enhancing tax compliance: evidence from Ogun State
Purpose: Tax compliance is one of the significant factors militating against sustainable revenue mobilization in developing economies, including the Nigerian economy. This work therefore evaluates the impact of tax audits on improving tax compliance in Ogun State, taking a critical focus on the…
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Artikel Jurnal
Energy consumption and economic development in Nigeria
Purpose: The study investigated the effect of energy consumption and economic development in Nigeria. Methodology: The data for the study were sourced from the World Bank Database from 1990 to 2023. Following the unit root test, the Toda-Yamamoto Granger Causality or Block Exogeneity Wald was…
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Effect of artificial intelligence on audit practices: empirical evidence from auditors in Southern Nigeria
Purpose: This study examines the effect of artificial intelligence (AI) on audit practices. This study aims to determine whether AI will affect auditing practices in any way. This investigation was supported by the Task–Technology Fit (TTF) theory. Methodology: Using a structured questionnaire and…
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Artikel Jurnal
Financial development, remittances and access to education in Nigeria
Purpose: This study investigates the effects of financial development, remittances and their interaction on access to education in Nigeria. Methodology: The study used the Autoregressive Distributed Lag and Dynamic Ordinary Least Squares technique on time-series data sourced from the International…
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Artikel Jurnal
Audit market competition, opinion shopping, and audit quality: Evidence from audit firms in Nigeria
Purpose: This study is motivated by the intense competition in the audit market environment which fosters audit opinion shopping practices, eventually raising critical concerns about the credibility of audit. The research examines the extent of audit opinion shopping in Nigeria, the influence of…
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Outsourcing accounting services and accountability: evidence from small and medium scale enterprises in Osogbo, Osun State, Nigeria
Purpose: This study investigated the influence of accounting activities outsourcing on accountability in small and medium-scale enterprises (SMEs) in Osogbo, Osun State, Nigeria. Methodology: The survey research design was employed for the study, with the population of the study consisting of 120…
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Artikel Jurnal
Integrating digital forensics and machine learning for fraud detection in Nigerian deposit money banks: a PLS-SEM and artificial neural network approach
Purpose: This study examines the association between digital forensic capabilities and fraud detection effectiveness in Nigeria’s five largest deposit money banks—United Bank for Africa Plc, Zenith Bank Plc, Access Bank Plc, First Bank Nigeria Limited, and Guaranty Trust Bank Plc. Specifically, it…
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Artikel Jurnal
Can financial inclusion reduce income inequality? Evidence from Nigeria
Purpose: This study examines the effect of financial inclusion on income inequality in Nigeria. Specifically, it evaluates whether improvements in financial access, alongside selected macroeconomic variables, significantly influence the level of income inequality in the country. Methodology: The…
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Assessing the effect of information analysis on the containment of financial crimes in Nigeria
Purpose: This paper assesses the effect of Information Analysis (IA) on the containment of financial crimes in Nigeria. Methodology: Cross sectional research design was used to examine the relationship between the variables of the study. A total of 454 structured questionnaires were administered to…
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Artikel Jurnal
Impact of firm size, firm age on the profitability of listed consumer goods firms in Nigeria
Purpose: This study investigates the impact of firm size and firm age on the profitability of listed consumer goods firms in Nigeria. Methodology: The study utilizes panel data covering 13 years (2010–2022) obtained from the annual reports of consumer goods firms listed on the Nigerian Exchange…
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Artikel Jurnal
Effect of public debt management on budget implementation performance: evidence from selected states in Nigeria
Purpose: This study investigated the effect of public debt management on budget implementation performance in Nigerian states. Specifically, the study analysed the effect of the domestic debt management ratio and the external debt management ratio on the budget implementation performance of…
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Artikel Jurnal
Impact of leverage, firm size on firm ownership of listed industrial goods firms in Nigeria
The study examines the impact of leverage and firm size on firm ownership of listed industrial goods firms in Nigeria. The dependent variable firm ownership is measured with managerial ownership (MO), foreign ownership (FO), and institution ownership (IO), while the independent variables are…