Department of Accounting: Recent submissions

  • Effect of Information Communication and Technology Services on the Private Sector Practices: Evidence from the Nigerian Manufacturing, Trade and Financial Sectors 
    AKINTOYE, Olufemi Temidayo (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    This paper examined the effect of Information and Communication Technology Services in the private sector of Nigeria using a time series data covering 1983 to 2020. During the COVID-19 pandemic while movement is restricted ...
  • Global ICT Indicators and Disruptive Technologies: An Empirical Analysis 
    HARUNA, Dzugwahi; NDAKS, Paul Bature (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    At the World Summit on the Information Society (WSIS) in Geneva in December 2003, world leaders and heads of government deliberated and agreed on the need to develop statistical measurements for ICT benchmarking. With a ...
  • Effect of Cloud Accounting on the Financial Reporting Quality of SMEs in Nigeria 
    OGUNSOLA, E. Akintunde E. Akintunde (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    Electronic banking means a system through which financial service providers, customers, individuals and businesses are able to access their accounts, do transactions and obtain latest information on financial products and ...
  • Internal Control and Effective Risk Management in Nigerian Insurance Companies 
    OKOLI, Theresa; ISAAC, Dare Jacob (BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) Vol. 2, No. 2, 2021-12)
    This research study assesses internal control and effective risk management in Insurance companies in Nigeria with the specific objective of knowing the relationship between effective risk management and internal control ...
  • 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 ...

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