About the Journal

UMYU-JAFR is a peer-reviewed journal published bi-annually (January and July) by the Department of Accounting, Faculty of Social and Management Sciences, Umaru Musa Yar’adua University, Katsina. It is dedicated to the advancing and disseminating of original research papers and review articles in areas of accounting and financial management in accordance with international scientific or scholarly standards. The subjects of coverage include but are not limited to: Regulatory procedures in auditing, taxation, investments, financial reporting, financial management and business analysis. UMYU-JAFR also covers theoretical and empirical analysis relating to financial reporting, auditing standards, tax administration and management, public sector financial management, performance management, accounting information system, entrepreneur financing and business performance, asset pricing, financial markets and institutions, corporate finance, and corporate governance.

Professor Muhammad Aminu Isa.

Editor-in-Chief

Current Issue

Vol. 6 No. 1 (2024): UMYU Journal of Accounting and Finance Research VOL. 6 NO. 1 June, 2024
View Vol. 6 No. 1 (2024): UMYU Journal of Accounting and Finance Research VOL. 6 NO. 1 June, 2024
Published: 2024-07-23

Articles

  • Sustained Public Policies and National Integration in Nigeria: The Inevitability of Effective Human Resource Analysis

    Nura Allumi Abubakar, Nura Akilu Sadi, Nurudeen Ahmad Bello, Jafaru Gambarawa Abdu
    81-90
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.007

  • Effect of Organizaional Development Towards Organizational Commitment: Moderating Role of Personality

    Mubarak Hamza, Aminu Dikko Yusuf
    157-170
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.012

  • Assessing the Impact of Macroeconomic Variables on the Financial Performance of Commercial Banks in Nigeria

    Umar Altine Mohammed, Tijjani Musa Bashir, Mohammed Zubairu
    1-15
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.001

  • Impact of Currency Redesign and Cashless Policy on Household Standard of Living in Sokoto Metropolis

    Adamu Hassan, Mansur Bala, Murtala Marafa
    208-216
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.017

  • Audit Committee Attributes and Financial Performance of Listed Oil and Gas Firms in Nigeria

    Emmanuel Umoru Osi, David Oziegbe Jerry, Edeh Bekweri Mark
    120-139
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.010

  • Effect of Fuel Subsidy Removal on Commodity Prices in Sokoto Metropolis, Sokoto State, Nigeria

    Samaila Ladan Muhammed, Adamu Hassan, Murtala Marafa
    190-198
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.015

  • Proposed Theoretical Research Framework for the Adoption of International Public Sector Accounting Standards: Application of Diffusion of Innovation Theory

    Sulaiman Umar Musa, Benjamin Kumai Gugong
    171-181
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.013

  • Forensic Accounting and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria

    Okiki Isaac Oyedokun
    105-119
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.009

  • The Link between Corporate Board and Financial Performance: Evidence From Money Deposit Banks in Nigeria

    Musa Muhammad Musa, Idris Adamu Adamu, Bala Hussaini
    140-156
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.011

  • Assessing the Impact of Financial Inclusion on the Performance of Small and Medium Enterprises (SMEs) in Sokoto State

    Chika Abubakar Malam , Adamu Hassan, Murtala Marafa
    199-297
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.016

  • Determinants of Entrepreneurial Intentions among the Undergraduate Students of Umaru Musa Yar’adua University, Katsina

    Jafaru Abdu Gambarawa, Sani Idris
    91-104
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.008

  • Assessing the Effect of Insecurity on Food Production in the Eastern Part of Sokoto, Sokoto State, Nigeria

    Sa’idu Tanko, Farida Nahuche Sani, Maria Abdullahi
    182-189
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.014

  • The Applicability of Forensics to Government Accounting System in Ministries and Departments of the Northwestern States of Nigeria

    Sagir Lawal
    16-32
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.002

  • Assessing the Impact of Credit Risk Management on Performance of Deposit Money banks in Nigeria

    Toluwa Celestine Oladele, Ayorinde Olutimi Akinwumi
    33-43
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.003

  • Impact of Information Technology Governance Mechanisms on Public Sector Financial Performance in Bauchi State, Nigeria

    Nana Mohammed, Muhammad Kabir Auwal, Abdulkadir Abubakar
    44-55
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.004

  • Factors that Determine Agency Banking Adoption in the Nigerian Banking Industry

    Adamu Imam Bello, Shamsudeen Shagari Ladan, Mahmoud Ibrahim
    56-69
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.005

  • Corporate Income Tax Burden on Liquidity Of Listed DMBs in Nigeria

    Ahmed Hadiza Suleiman, Mohammed Garba Abubakar
    70-80
    DOI: https://doi.org/10.61143/umyu-jafr.6(1)2024.006
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